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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Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits.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 4365 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 105 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 1980 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 2607 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 9048 Views 0 comment Print


Employer’s DSC /e-Sign in Lockdown Period on EPFO portal- FAQs

May 13, 2020 21732 Views 0 comment Print

Q.1: Why is it necessary to have DSC/e-Sign? Ans. Many important tasks like KYC attestation, transfer claim attestation etc are done online by the authorized persons of employer using their digital signatures or Aadhaar based e-Sign on EPFO portal. This ensures seamless online service to members. Q.2: What role does EPFO plays in use of […]

Taxability of PF paid by government, due to COVID-19

May 9, 2020 8865 Views 0 comment Print

As we are all aware that in this hard times of COVID-19 pandemic, government of India has provided various relief to the people and one such benefit includes paying 24% (12% of employer and 12% of employee) share of PF. This benefit is not extended to every establishment, but to the ones having the count […]

Email mechanism to obtain e-Sign for easing Process of EPF Compliance

May 9, 2020 1674 Views 0 comment Print

EPFO introduces email mechanism to obtain e-Sign for easing the Process of EPF Compliance by Employers during Lockdown Period as employers were finding difficult to use digital or Aadhaar based e-Sign

Provident Fund – A summary Note

May 7, 2020 47394 Views 0 comment Print

All employees are eligible for becoming the member of PF who is employed in an establishment (includes employees employed through contractors, daily rated, piece rated, temporary, casual etc.).

7 FAQ’s on EPF ECR Filing & Payment of Contributions

May 6, 2020 9399 Views 0 comment Print

Employees’ Provident Fund Organization, India Ministry of Labour & Employment, Government of India has issued ‘Frequently Asked Questions: ECR Filing And Payment Of Contributions’ dated 03rd May, 2020. 

Steps to Withdraw Advance Provident Fund Claim (Only for Covid-19 Pandemic Period)

May 4, 2020 1584 Views 0 comment Print

Due to the lock down amidst Covid-19 Coronavirus Pandemic, Government of India has allowed the employees covered under the Employees Provident Fund Act to withdraw their Provident Fund accumulations as advance withdrawals. The employees in service to withdraw 75% of accumulated balance or 3 months of salary (Basic +DA) or the claim amount whichever is […]

Steps to approve employees provident fund member KYC by employer

May 4, 2020 294567 Views 166 comments Print

It is the responsibility of every employers of establishments covered under the Employees Provident Fund Act to ensure updation of KYC details by the employees covered under the Employees Provident Fund Act. Every employee covered under the Employees Provident Fund Act has to update their personal KYC details from their respective Provident Fund Accounts i.e […]

20 FAQ’s on EPF Advance to Fight Covid-19 Pandemic

April 28, 2020 2769 Views 2 comments Print

Employees’ Provident Fund Organization, India, Ministry of Labour & Employment, Government of India has issued FREQUENTLY ASKED QUESTIONS ON EPF ADVANCE TO FIGHT COVID-19 PANDEMIC Dated 26/04/2020. FAQ’s ON EPF ADVANCE TO FIGHT COVID-19 PANDEMIC Q1: What is the process for change in name on marriage of a woman member against UAN when changes are […]

Employees Provident Fund withdrawal during COVID -19

April 28, 2020 3477 Views 1 comment Print

We will take you through the withdrawal process for Provident Fund which is an online process and all such claims are processed on a priority basis by the EPFO. So far 3.31 lac PF withdrawal claims have been processed by the EPFO in 15 days.

Treatment of Contribution towards Provident Fund under Income Tax Act, 1961

April 21, 2020 105535 Views 1 comment Print

Contribution towards Provident Fund is one of the area, which requires due consideration of Auditor while conducting Tax Audit. In industry, there are some confusions regarding the treatment of Contribution towards Provident Fund. Through this Article, I am trying to interpret the intent of the Act with regard to these provisions. Employer’s Contribution As per […]

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