Income Tax : Learn about the benefits of e-filing for tax saving investments in India, including ELSS, PPF, and more. Understand how e-filing c...
Corporate Law : Learn about EPFO & ESIC registration, applicability, and the step-by-step process for compliance. Ensure social security for your ...
Corporate Law : Explore the constitutionality of provisions for international workers under the EPF & MP Act-1952. Analyzing key aspects, includin...
Corporate Law : Article explains EPFO's 2024 updates including automatic PF transfer, salary limit revisions & employer contributions. Stay compli...
Corporate Law : Learn the distinctions between EPF and ESIC, including eligibility, contributions, benefits, and compliance requirements. Ensure c...
Corporate Law : EPFO is revolutionizing service delivery by introducing auto-mode settlement for education, marriage, and housing claims, reducing...
Corporate Law : EPFO grants a five-month extension to employers for uploading wage details regarding pension on higher wages. Learn about the late...
Corporate Law : Explore EPFO's SOP for freezing and de-freezing MIDs, UANs, and Establishments to safeguard funds, verify genuineness, and prevent...
Corporate Law : Read the Standard Operating Procedure (SOP) for EPFO inspections, promoting fairness and ease of compliance while protecting worke...
Corporate Law : Learn how to file complaints with EPFO Vigilance, following CVC guidelines. Ensure genuine complaints with evidence for proper act...
Corporate Law : Karnataka High Court rules in favor of employers & employees, declaring para 83 of EPF Scheme & para 43A of Pension Scheme unconst...
Income Tax : Trimbak Konher Patil vs ITO: Bangalore ITAT decision clarifies that if employees' contributions are not paid on time as per PF Act...
Income Tax : Learn about the ruling by ITAT Kolkata stating no deduction can be claimed if employees' contributions deducted from salaries were...
Income Tax : Explore the legal dispute between Kaarya Facilities and ITO over the interpretation of Section 36(1)(va). Due date for wages under...
Income Tax : Read the full text of the order of ITAT Pune regarding the disallowance of late deposit of Employees’ share of PF and ESIC by Ko...
Corporate Law : EPFO releases SOP for managing EPF exempted establishments, including finalized Form RM-6 for third-party audits. Ensure complianc...
Corporate Law : Learn about EPFO new SOP for freezing/defreezing UAN/MID/Establishment effective from June 30, 2024. Read the detailed procedure a...
Corporate Law : EPFO introduces a new relaxation, eliminating the need to upload cheque leaf images for certain eligible cases, expediting claim s...
Corporate Law : EPFO allows processing of physical claims without Aadhaar in death cases to avoid delays, subject to verification and approval by ...
Corporate Law : Get clarity on GPF interest exceeding 5 lakhs. Learn about revised provisions & implications for government servants' GPF subscrip...
SC held that the provisions of section 43B would not apply to the provisions of section 36(1)(va) of the Act in respect of employees contribution.
NCLAT Delhi held that provident fund dues are not the assets of the Corporate Debtor and they have to be paid in full of all the pending dues of the Provident Fund Contribution, Provident Fund Administrative Cost, Interest for delay etc.
BBG Metal Syndicate Pvt Ltd Vs DCIT (ITAT Cuttack) Admittedly, the Hon’ble Supreme Court in the case of Checkmate Services Pvt Ltd(supra) has categorically held that the employees contribution to PF and ESI to the extent it is not paid within due date prescribed under the PF Act, is not allowable u/s.36(1)(va) of the Act. […]
After the decision of SC in Check mate Services Pvt. Ltd. vs. CIT order dated 12.10.22, the legal position is now settled that the delayed deposit of employees contribution shall be held as deemed income u/s. 2(24) of the income tax act.
PCIT Vs Pro Interactive Service (India) Pvt. Ltd (Delhi High Court) In view of the judgments of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this […]
Ajashy Engineering Sales Pvt. Ltd. Vs ITO (ITAT Delhi) ITAT held that AO was not justified in denying the deduction claimed by the assessee on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in the matter, the Revenue had not contended that the assessee has deposited the contribution after […]
Kerala High Court held that interim relief granted to the workers at 20% of the wages of the works will come within the purview of the definition of basic wages as mentioned in Section 2(b) of the the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
Sum of the monthly subscription by a subscriber under the GPF during a financial years together with the amount of arrear subscriptions deposited in that financial year shall not exceed the threshold limit of Rupees Five Lakh.
Karnataka High Court held that any person who is paid wages by the employer would become an employee under the EPF Act whether the said payment is done directly or through a contractor and accordingly EPF would be applicable.
EPFO, HEAD OFFICE MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA 14, BHIKAIJI CAMA PLACE, NEW DELHI 110066 www.epfindia.gov.in No: WSU/2022/195/Vigilance Matters/Multiple Rejections (E-53936) Date: 28.10.2022 To, All ACC-HQs Zones, All ACCs (Zones), All RPFCs & In Charge of Regions, All OICs of SROs Sub: Multiple rejections of same PF claims for different reasons of rejections-regarding […]
