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Provident Fund

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Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits.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


Deduction on children’s education u/s. 80C & 80E

June 27, 2018 300972 Views 94 comments Print

Articles deal with provisions of deduction Under Section 80C on Tuition Fees Paid for children’s education and Under Section 80E on Interest paid on Education loan. The deduction on payments made towards tuition fee can be claimed up to Rs. 1,50,000/- from A.Y. 2015-16, together with deduction in respect of insurance, provident fund and pension.

Investments which qualifies for deduction u/s. 80C

June 22, 2018 831051 Views 165 comments Print

Under this section, you can invest a maximum of Rs 1.50 lakh (1 Lakh upto AY 2014-15) and if you are in the highest tax bracket of 30%, you save a tax of Rs 45000. The various investment options under this section include:PPF; Life Insurance Premium, Equity Linked Savings Scheme (ELSS), Provident Fund (PF) & Voluntary Provident Fund (VPF)

Reduction in rate of EPF Administrative charges from .65% to .50% w.e.f 1st June, 2018

June 10, 2018 33219 Views 2 comments Print

Ministry of Labour and Employment reduce in the rate of EPF Administrative charges from .65% to .50% which is effect from 1st June, 2018. As per EPFO: “The total collection of administrative charges in 2017-18 is estimated at Rs 3,760 crore. A decrease of administrative charges by 0.15% would lead to reduction in collection of […]

EPFO to officers: Implement SC decision on Payment of Pension on Higher Wages

June 8, 2018 17487 Views 17 comments Print

It has also come to notice that some offices have not complied the instructions of Head Office based on the Hon’ble Supreme Court order dated 04.10.2016 as referred above on revision of the pension on higher wages despite applications received in this regard, by taking the plea that reference has been made by those offices to Head Office and that reply has not been received for the clarifications / guidelines sought from Head Office.

Wrongly seeded aadhaar number – EPFO Introduces new functionality

June 5, 2018 4104 Views 0 comment Print

Various mails have been received from field offices reporting the rejection of DLCs due to incorrect Aadhaar number seeded against PPOs through DLC registration of the pensioners. After examining the issue, a new functionality Rectify Mismatch Aadhaar number has been provided in the application software. The scenario of the case is explained below

Trade/Sale/Purchase of Securities by Trusts of EPF Exempted Establishments – Reg.

May 25, 2018 6009 Views 0 comment Print

It is clarified that the Trust of exempted establishment are required to obtain the prior permission of Regional P.F. Commissioner for selling of securities if and only if the Trusts have to utilize the amount obtain4 through sale of securities for meeting the obligatory expenses arising out of any of the reasons mentioned in condition no. 20 itself.

EPFO declares interest Rate on EPF for the year 2017-18

May 25, 2018 3819 Views 1 comment Print

The Ministry of Labour and Employment, Government of India, has conveyed the approval of the Central Government under Para 60(1) of Employees’ Provident Funds Scheme, 1952 to credit interest @ 8.55% for the year 2017-18 to the account of each member of the EPF Scheme as per the provisions under Para 60 of EPF Scheme, 1952.

Admin charges payable by employer on EPF amended WEF 01.06.2018

May 21, 2018 19125 Views 5 comments Print

Government reduces normal administrative expenses payable by the employer with effect from 1st June, 2018 at 0.50 per cent of the pay subject to a minimum sum of seventy-five rupees per month for every non-functional establishment having no contributory member and five hundred rupees per month per establishment for other establishments. Earlier the charge was revised to 0.65 per cent from 01.04.2017 and will remain applicable till 31st May 2018.

Timelines for settlement of Medical claims of Pensioner CGHS beneficiaries

May 14, 2018 1131 Views 0 comment Print

It has now been decided to review the timelines prescribed for processing and settlement of medical claims of pensioner CGHS beneficiaries in compliance of the directions of Hon’ble Supreme Court of India in their Judgement in the WP(Civil) No 694 of 2015 between Shiva Kant Jha Vs UOI delivered on 13th April 2018 and in supersession of the earlier guidelines as per the details given under:

Eligibility of Permanently Disabled Unmarried Son of a CGHS Beneficiary

May 7, 2018 3393 Views 6 comments Print

An unmarried son of a CGHS beneficiary suffering from any permanent disability of any kind (physical or mental) will be entitled to CGHS facility even after attaining the age of 25 years.

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