Income Tax : Form 187 allows appeal against refusal or withdrawal of recognition of provident, gratuity, or superannuation funds within 60 days...
Income Tax : Form 186 application process, eligibility, documents, filing rules, and recognition of provident funds under Income-tax provisions...
Income Tax : Form 185 sets format for maintaining provident fund subscriber accounts, including contributions, interest, and balances, with ann...
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Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits. The changes bring income-tax rul...
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...
Corporate Law : EPFO has streamlined the PF transfer process, eliminating employer approval for most claims, aiming to reduce turnaround time and ...
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...
Income Tax : The issue centered on employees’ PF contributions and statutory due dates post-Checkmate ruling. The ITAT held that detailed ver...
Income Tax : The High Court held that the Tribunal exceeded its limited powers under Section 254(2) by recalling a final order on merits. Once ...
Income Tax : The Tribunal remanded the MAT issue after noting lack of factual verification on whether reserve withdrawals were credited to the ...
Income Tax : SEO Description: The Tribunal held that an appeal cannot be dismissed solely on limitation without examining reasons for delay. Th...
Income Tax : Tribunal relied on Supreme Court’s Checkmate ruling to uphold disallowance of delayed employees’ PF/ESI contribution under Sec...
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...
Corporate Law : Starting August 1, 2025, UAN allotment and activation will be mandatory through the UMANG app using Aadhaar-based Face Authenticat...
Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....
Corporate Law : EPFO introduces UAN allotment and activation through UMANG app using Face Authentication (FAT). Simplifies access to EPFO services...
A facility for filing of online e-nomination is available at Member Interface of Unified Portal. In order to make this functionality compatible with online Form 10D claim to be filed by members and online composite claim Form 10D/20/5IF to be filed by nominees, some modifications have been incorporated in consultation with the Finance and Pension Division.
Section 36(1)(va) Vs. Section 43-B If the assessee fails to deposit the PF, ESIC etc Contribution before the due dates as per the respective Acts. Effect of Section 43B on unpaid liability towards contributions to any provident fund or superannuation fund or any fund set up under the provisions of the Employees’ State Insurance Act, […]
Working Hours for Maharashtra Normal Working Hours Nine hours in a day and forty eight hours in a week Interval For Rest After five hours of work interval of rest of at least half and hour Maximum Over Time Hours One hundred and twenty five hours in a period of three months Spreadover Hours Ten […]
Each & Every Employer will have to be 100% statutory compliant w.r.t. all labour laws including but not limited to The Employees Provident Funds & Miscellaneous Provisions Act 1952, Minimum Wages Act 1948, Bonus Act 1965, Employee State Insurance Act 1948 and all other labour laws. Decisions of recent judgements w.r.t. PF, ESIC, Minimum Wages […]
The EPF was established by the Employees Provident Fund Organization (EPFO) of India, a statutory body of the Government. It states that every organization having 20 or more permanent employees across different departments working, should compulsorily register with the EPFO. In the case of an organization which employs less than 20 employees or meet certain […]
EPFO (Employee’s Provided Fund Organization) is an organization which keeps the contribution made towards PF (Provided Fund) of employees and provides pension after attaining the age of 58 / 50 years (provided service period is 10 years or more). EPFO has made it mandatory to link aadhar number of employees to their EPFO account (very […]
For employees with monthly pay of less than Rs 15,000, however, inclusion of all allowances in wages for PF calculation would result in a lower take-home salary. For employees with monthly pay of more than Rs15,000, Calculation of PF for Employer Contribution will be restricted to 12% of Rs. 15,000 only. So there will be no impact for such employees.
The Supreme Court has on 1st April 2019 has rejected the Special leave petition filed by EFPO against the decision of Kerala High court on quantum of pension payable to an employee after his retirement under employee pension scheme (EPS) 1995. This decision has generated wide spread interest in people working in organised Sector as […]
As per section 36(1)(va) of the Act, if any sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employee’s account in the relevant fund or funds on or before the due date. […]
The Employee’s Provident Fund (EPF) is a scheme for retirement benefit of employees, which saves a part of their monthly salary as a fund for their future emergencies and retirement. Every salaried employee is eligible for holding an EPF account. The topics discussed in this article are: 1. About EPF 2. Benefits of EPF 3. […]
