Corporate Law : Learn about the key features of EPFO 3.0, including instant withdrawals, mobile access, and faster claim settlements. Understand h...
CA, CS, CMA : Summary of notifications and circulars from August 18-24, 2025, covering new income tax rules for employee perquisites, GST update...
Corporate Law : A summary of the EPFO's new mandate requiring UAN generation and activation through the UMANG app with Facial Authentication Techn...
Corporate Law : Key Labour law rulings in November 2024: ESI, ID Act, Provident Fund, and more across various High Courts....
Corporate Law : Learn about EPFO & ESIC registration, applicability, and the step-by-step process for compliance. Ensure social security for your ...
Corporate Law : Simplified online registration, auto-enrolment via MCA portal, and digital initiatives have led to a 251% rise in new EPFO registr...
Corporate Law : A six-month special scheme allows employers to enrol left-out employees and regularise EPF non-compliance with minimal penalties....
Corporate Law : The Labour Ministry clarified EPFO reforms, which simplify withdrawals by merging 13 provisions into three, reducing eligibility t...
Corporate Law : Ministry of Labour launches EPF Enrolment Campaign 2025 (Nov 2025 - Apr 2026) to expand social security. Employers can regularize ...
Corporate Law : The EPFO extended the ECR filing deadline for the September 2025 wage month to October 22 due to employer difficulties with the re...
Corporate Law : NCLAT held that provident fund dues assessed during moratorium under Section 14 IBC cannot be admitted in CIRP. The resolution pla...
Corporate Law : Provident fund dues were protected by statute and same were excluded from the liquidation estate of a company under Section 36(4)(...
Corporate Law : NCLAT Delhi held that demand made by the EPFO on the basis of an inspection report made after initiation of moratorium is not enfo...
Corporate Law : NCLAT Delhi held that demand of EPFO raised on the basis of inspection report dated 10.05.2023 and assessment order dated 25.09.20...
Corporate Law : Liquidator vide letter dated 20.11.2021 did not accept the claim principally on the ground of violation of Moratorium. On instruct...
Corporate Law : EPFO permits de-linking of wrongly linked Member IDs even when contributions exist, subject to limits. The circular outlines a str...
Income Tax : The new tax regime introduces Form 121 as a single declaration replacing Forms 15G and 15H. It simplifies TDS exemption compliance...
Corporate Law : The government clarified that employees under the Unified Pension Scheme are eligible for Fixed Medical Allowance. The key takeawa...
Corporate Law : EPFO streamlined the process for transferring pension contributions and nominee payments. The instructions aim to avoid procedural...
Corporate Law : EPFO has approved acceptance of transgender identity certificates for name and gender corrections. The move strengthens inclusivit...
We all seem to have the basic understanding of the Provident Fund Provisions. However, being a Fellow Member of the esteemed Institute of Chartered Accountants of India (ICAI), one question has always made me curious i.e. whether the provisions of EPFO Act are applicable to an autonomous regulatory body like ICAI.
Employees’ Deposit Linked Insurance (Amendment) Scheme 2018. The Gazette notification G.S.R. No. 170 (E) on assurance benefits shall not be less than two lakhs and fifty thousand rupees under para 22 (3) of EDLI Scheme, 1976 dated 15-02-2018- Reg.
Under the Constitution of India, Labour is a subject in the Concurrent List where both the Central & State Governments are competent to enact legislation. At present, there are 44 labour related statutes enacted by the Central Government dealing with minimum wages, accidental and social security benefits, occupational safety and health
In this regard, a letter is being issued to all General Manager of Indian Railways (all Zones), Kolkata Metro Corporation, Director General, RDSO and Chairman & Managing Director, IRCTC for ensuring compliance in respect of contract workers being Principal Employers.
Following steps are to be followed to digitize physical Form No. 9:- 1) Scanning of physical Form No. 9 and upload the same in the system 2) Approval of scanned copy of Form No. 9 3) Approval of member data available in the system 4) Archiving the scanned Form-9 duly indexed for reference.
A partial withdrawal of accumulated pension wealth of the subscriber, not exceeding twenty-five per cent. of the contributions made by the subscriber and excluding contributions made by employer, if any, at any time before exit from National Pension System subject to the terms and conditions, purpose, frequency and limits specified below:-
At the time of registration of an establishment, employer has to upload digitally signed copy of PAN card. There is a mandate of Ease of Doing business to eliminate the requirement of submitting scanned copy of PAN card at the time of registration.
Real Time Default Management System is in operation in EPFO for reducing current default of establishments. New Enforcement Officers are also being provided to Regional Offices after completion of their training for effective default reduction.
Currently UAN (Universal Account Number) has become mandatory for every employee and UAN remains portable throughout the lifetime of an employee and they don’t have to apply for PF transfer claims at changing jobs, because merely providing your UAN number to your new employer shall be sufficient so the employees starting their career afresh have the benefit of UAN which was launched in 2015.
It is hereby clarified that Part -E shall contain the information related to the actual investments and other receipts/payments made in the wage month with which the online return For example in monthly return of March 2017, Part – E will contain the actual contribution receipts, payments and details of the investments made between 01 March 2017 and 31 March 2017.