CA, CS, CMA : This update outlines critical compliance deadlines across FEMA, GST, Income Tax, Companies Act, and more for April 2026. It helps ...
Corporate Law : International workers from non-SSA countries cannot withdraw PF on exit. The article explains why age 58 remains the key condition...
Income Tax : The Central Government, in the Union Budget 2026, has proposed an important amendment concerning employee welfare funds. The objec...
Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits. The changes bring income-tax rul...
Income Tax : The amendment replaces the fund-specific due date with the return-filing deadline for claiming deductions. Employers gain greater ...
Corporate Law : A six-month special scheme allows employers to enrol left-out employees and regularise EPF non-compliance with minimal penalties....
Corporate Law : Ministry of Labour launches EPF Enrolment Campaign 2025 (Nov 2025 - Apr 2026) to expand social security. Employers can regularize ...
Corporate Law : EPFO increases the auto-settlement limit for advance claims to ₹5 lakhs, enabling faster access to funds for members across vari...
Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....
Corporate Law : EPFO adds 15 banks for employer contributions, expanding to 32 banks. The move aims to enhance efficiency and reduce transactional...
Income Tax : The Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues can...
Corporate Law : Paragraph 27AA of the Employees' Provident Fund (EPF) Scheme could not be automatically imposed on establishments exempted under S...
Corporate Law : The issue was whether coconut falls under the fruit category for EPF applicability. The Court held it does, emphasizing liberal in...
Income Tax : The Supreme Court has taken up the controversy over delayed employees’ PF/ESI deposits, while the High Court upheld disallowance...
Income Tax : The assessee sought to contest an EPF/ESI disallowance arising only from CPC processing. ITAT ruled that issues from 143(1) must b...
Corporate Law : EPFO has approved acceptance of transgender identity certificates for name and gender corrections. The move strengthens inclusivit...
Corporate Law : The authority held that pension contributions wrongly paid for ineligible members must be recalculated with interest, transferred ...
Corporate Law : EPFO has confirmed that the Aadhaar–UAN seeding deadline will not be extended beyond 31 October 2025. Employers must ensure full...
Corporate Law : EPFO's campaign (Nov 2025–Apr 2026) allows employers to enroll employees missed from 2017 to 2025. Pay only employer's share and...
Corporate Law : EPFO introduces a revamped Electronic Challan-cum-Return (ECR) from September 2025 with system-based validations, revised filing o...
Ministry of Labour and Employment denies the media reports published in some newspapers today that the applicability threshold has been brought down from present establishment with 20 or more employees to 10 or more employees for the purpose of application of Employees Provident Fund and Miscellaneous Provisions Act 1952 (EPF & MP Act).
Central Government hereby extends provisions of Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 to apply to the establishments, employing ten or more persons and covered under the provisions of the erstwhile the Jammu and Kashmir Employees’ Provident Funds and Miscellaneous Provisions Act, 1961. MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 31st October, […]
Competent Authority has approved the opening of Regional Offices of the Employees’ Provident Fund Organization (Ministry of Labour & Employment, Government of India) at Jammu & Kashmir and Ladakh with immediate effect.
During life time as person has to achieve lot of mile stone i.e His own marriage, marriage of his son and daughter, higher education, Medical exigencies, construction and Purchase of House. Besides these requirement he has also have to save money for his old age requirement when he will become to old and not able […]
In a major decision, the Central Board of Trustees (CBT) EPF in a meeting held at Hyderabad on 21 August 2019, approved the proposal to recommend for amendment in Employees’ Pension Scheme(EPS) 1995 for restoration of commuted value of pension to the Pensioners after 15 years of drawing commutation which will benefit approx. 6.3 lakhs pensioners. This was a long pending demand of the pensioners.
Supreme Court’s ruling on Provident Fund on February 28,2019 stated that employers can’t segregate special allowances from basic salary rather it is to be included for Provident Fund deduction under the Employees Provident Fund and Miscellaneous Provisions Act, 1952. The court held that variable earning which may vary from individual to individual according to their […]
Applicability of the ESI scheme The ESI scheme is applicable to all factories and other establishments as defined in the Act with 10 or more persons employed in such establishment and the beneficiaries’ monthly wage does not exceed Rs 21,000 are covered under the scheme. Whether the employer has employed 10 or more employees, all […]
WHAT IS EPF? Employee Provident Fund (EPF) is a scheme regulated by central government under ‘The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952′ which came into effect from 1951 which extends to whole of India except Jammu & Kashmir. EPF is one of the most beneficial investment methods for salaried employee. Government has initiated […]
The Employees Provident Fund (EPF) is a saving scheme introduced, under the Employees Provident Fund and Miscellaneous Act, 1952, with an aim to promote savings which can be used post-retirement of an employee. Section 192A was inserted vide the Finance Act 2015 applying the tax deduction at source (TDS) provisions in case of the premature […]
Is the recent SC judgement holding allowances as part of basic wages for the purpose of determination of PF contribution, in contradiction with the stand of the Law makers and implementeors? In its recent judgement in the case of RPFC vs. Vivekananda Vidyamandir and others & Surya Roshni Ltd & Ors. vs. The State of […]
