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Provident Fund

Latest Articles


Income Tax Form 187: Appeal on Refusal or Withdrawal of Provident Fund Recognition/Approval

Income Tax : Form 187 allows appeal against refusal or withdrawal of recognition of provident, gratuity, or superannuation funds within 60 days...

March 27, 2026 372 Views 0 comment Print

Income Tax Form 186: Application for Recognition of Provident Fund

Income Tax : Form 186 application process, eligibility, documents, filing rules, and recognition of provident funds under Income-tax provisions...

March 27, 2026 396 Views 0 comment Print

Income Tax Form 185: Accounts of Subscribers to Recognised Provident Fund

Income Tax : Form 185 sets format for maintaining provident fund subscriber accounts, including contributions, interest, and balances, with ann...

March 27, 2026 330 Views 0 comment Print

PF Withdrawal for International Workers in India – Why Age 58 Still Matters (SSA vs Non-SSA Explained)

Corporate Law : International workers from non-SSA countries cannot withdraw PF on exit. The article explains why age 58 remains the key condition...

March 21, 2026 1365 Views 0 comment Print

Finance Bill 2026 Aligned Provident Fund Tax Rules with EPF Framework from 1st April 2026

Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits. The changes bring income-tax rul...

February 4, 2026 4359 Views 0 comment Print


Latest News


EPFO Simplifies PF Transfer & UAN Generation Process

Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....

April 25, 2025 1074 Views 0 comment Print

EPFO Empanels 15 Banks for Contributions, Total Now 32

Corporate Law : EPFO adds 15 banks for employer contributions, expanding to 32 banks. The move aims to enhance efficiency and reduce transactional...

April 3, 2025 1122 Views 0 comment Print

EPFO Simplifies PF Transfer Process for Easier Claims

Corporate Law : EPFO has streamlined the PF transfer process, eliminating employer approval for most claims, aiming to reduce turnaround time and ...

January 21, 2025 1989 Views 0 comment Print

EPFO introduces Auto claim settlement for Education, marriage & housing

Corporate Law : EPFO is revolutionizing service delivery by introducing auto-mode settlement for education, marriage, and housing claims, reducing...

May 13, 2024 2406 Views 0 comment Print

EPFO Extends Deadline for Employers: Upload Pension on Higher Wage Details

Corporate Law : EPFO grants a five-month extension to employers for uploading wage details regarding pension on higher wages. Learn about the late...

January 3, 2024 1050 Views 0 comment Print


Latest Judiciary


Delayed PF & ESI Deposits Not Deductible as SC Precedent Applies: ITAT Ahmedabad

Income Tax : The Tribunal rejected the challenge to disallowance of delayed PF and ESI employee contributions, relying on the Supreme Court's d...

June 7, 2026 102 Views 0 comment Print

ITAT Remands PF/ESI Disallowance Case Due to Uncertainty Over Due Date Interpretation

Income Tax : The case dealt with disallowance of employee contributions deposited beyond statutory due dates. The Tribunal remanded the matter ...

May 5, 2026 372 Views 0 comment Print

Delayed PF/ESI Contributions Not Deductible, ITAT Rules Citing SC Precedent

Income Tax : The case addressed disallowance of employee contributions deposited beyond prescribed timelines. The Tribunal upheld the legal pos...

May 5, 2026 2019 Views 0 comment Print

ITAT Deletes PF/ESI Disallowance as Issue Was Debatable at Time of Processing

Income Tax : The case examined whether delayed employee contributions could be disallowed under Section 143(1). The Tribunal held such adjustme...

May 5, 2026 351 Views 0 comment Print

ITAT Deletes PF/ESI Disallowance as Issue Was Debatable Under Section 143(1)

Income Tax : The case involved disallowance of employee contributions during return processing. The Tribunal held that such debatable issues ca...

May 5, 2026 309 Views 0 comment Print


Latest Notifications


Salient features of Employees’ Enrolment Campaign, 2025

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...

October 29, 2025 1722 Views 0 comment Print

EPFO Launches Revamped ECR System for Employers

Corporate Law : EPFO introduces a revamped Electronic Challan-cum-Return (ECR) from September 2025 with system-based validations, revised filing o...

September 26, 2025 1971 Views 0 comment Print

Mandatory UAN Allotment and Activation via UMANG

Corporate Law : Starting August 1, 2025, UAN allotment and activation will be mandatory through the UMANG app using Aadhaar-based Face Authenticat...

July 30, 2025 2604 Views 0 comment Print

EPFO Simplifies PF Transfer & UAN Generation Process

Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....

April 25, 2025 1074 Views 0 comment Print

EPFO: UAN Activation via UMANG App with Face Authentication

Corporate Law : EPFO introduces UAN allotment and activation through UMANG app using Face Authentication (FAT). Simplifies access to EPFO services...

April 8, 2025 9039 Views 0 comment Print


Sections 36(1)(va) and 43B amendments applicable prospectively from April 1, 2021

February 6, 2024 2253 Views 0 comment Print

Review the ITAT Hyderabads decision favoring Crescent Roadways Pvt. Ltd. in their appeal against income tax additions for delay in remitting employees contributions to provident fund and ESI.

Debatable issues cannot be adjusted by way of intimation under section 143(1)(a)

January 24, 2024 4026 Views 0 comment Print

Satpal Singh Sandhu Vs DCIT (ITAT Raipur) In absence of Sec. 143(1)(a) being read in the above manner, i.e debatable issues cannot be adjusted by way of intimation under section 143(1)(a), would lead to arbitrary and unreasonable intimations being issued, leading to chaos

What is PF Return Annual Filing: A Comprehensive Guide

January 23, 2024 24093 Views 1 comment Print

In this article, we will delve into the annual filing of PF returns, shedding light on the process, due dates, and the benefits it offers.

Deduction allowed for Delayed ESI/PF Employee Contribution Deposit: ITAT Raipur

January 22, 2024 7122 Views 0 comment Print

ITAT Raipur held that delayed deposit of employees share of contribution towards ESI/PF for A.Y. 2018-19 allowed as deduction.

EPFO Removes Aadhaar for Date of Birth Proof

January 16, 2024 8634 Views 0 comment Print

EPFOs recent circular removes Aadhaar from acceptable documents for correcting date of birth. Learn about the implications and the UIDAIs stance on Aadhaar as proof.

ITAT Bangalore Disallowed Delayed payment of employees’ contribution of ESI & PF

January 5, 2024 1446 Views 0 comment Print

ITAT Bangalore upholds disallowance of belated ESI & Provident Fund payments in Balmatta Diagnostic & Research Centre case. Portal glitches lead to delay, but disallowance confirmed.

EPFO Extends Deadline for Employers: Upload Pension on Higher Wage Details

January 3, 2024 1050 Views 0 comment Print

EPFO grants a five-month extension to employers for uploading wage details regarding pension on higher wages. Learn about the latest deadline and compliance details.

EPFO SOP on freezing/de-freezing the MID/UAN/Establishment

December 27, 2023 2841 Views 0 comment Print

Explore EPFO’s SOP for freezing and de-freezing MIDs, UANs, and Establishments to safeguard funds, verify genuineness, and prevent fraud. Learn the procedure and timelines.

EPFO: SC Judgment 04.11.2022: FAQs, Proof Requirements & Pension Computation

December 13, 2023 5187 Views 0 comment Print

Explore the updated FAQs on the implementation of the EPFO judgment dated 04.11.2022. Understand proof requirements, pension computation, and more. Stay informed!

7.1% Interest on Deposit under non-government PF, superannuation & gratuity

October 4, 2023 22038 Views 0 comment Print

The Government of India has issued a resolution notifying the interest rate of 7.1% on deposits made under non-government Provident Funds (PF), superannuation, and gratuity for the period from July 1, 2023, to September 30, 2023. This revised interest rate is applicable to various funds, including the General Provident Fund (GPF) and others. Learn more about the funds covered and the official announcement.

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