Follow Us:

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Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits.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


ITAT Raipur Upholds Late PF/ESIC Deduction Disallowance: Checkmate Ruling Applied

July 18, 2025 930 Views 0 comment Print

ITAT Raipur dismisses Shivam Attires’ appeal, upholding disallowance of late PF/ESIC deductions, citing Supreme Court’s Checkmate Services ruling.

Entities at Same Location Can Be Clubbed Under PF: SC

July 16, 2025 1119 Views 0 comment Print

Supreme Court rules common management entities can be clubbed for PF liability, rejecting separate entity claims to prevent evasion of beneficial legislation.

Understanding Early Withdrawal Rules and Penalties in PPF

May 21, 2025 2346 Views 0 comment Print

Understand PPF early withdrawal rules, including partial access, premature closure conditions, applicable penalties, and alternatives like loans against PPF.

Taxability of Provident Fund of Salaried Person at the Time of Retirement

May 7, 2025 6477 Views 0 comment Print

Payments from approved Provident Funds are generally exempt under Section 10(11) of the Income Tax Act, but recent changes tax interest on high contributions.

EPFO Simplifies PF Transfer & UAN Generation Process

April 25, 2025 1074 Views 0 comment Print

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

EPFO: UAN Activation via UMANG App with Face Authentication

April 8, 2025 9039 Views 0 comment Print

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

EPFO allows one-time past dues payment via Demand Draft

April 4, 2025 1053 Views 0 comment Print

EPFO allows one-time past dues payment via Demand Draft if ECR is not feasible, with conditions on verification, interest, and damages collection.

EPFO Empanels 15 Banks for Contributions, Total Now 32

April 3, 2025 1122 Views 0 comment Print

EPFO adds 15 banks for employer contributions, expanding to 32 banks. The move aims to enhance efficiency and reduce transactional delays from April 2025.

EPFO Removes Cheque Image, Employer Bank Approval for Bank account Seeding

April 3, 2025 1350 Views 0 comment Print

EPFO eliminates cheque leaf/passbook image upload and employer approval for bank account seeding with UAN, streamlining claim processes.

No Addition for Delay in PF/ESIC Deposits Due to Technical Glitches: ITAT Delhi

January 25, 2025 1506 Views 0 comment Print

 ITAT Delhi partly allowed FIL India’s appeal on tax adjustments, PF contributions, and double taxation of interest on refund under Income Tax Act provisions.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930