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Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits.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


Exercising Joint Option Under EPF Scheme Precedes Higher Pension Option Under EPS 1995

January 3, 2025 2268 Views 1 comment Print

Patna HC rules on joint option under EPF and Pension Scheme for higher pensions, citing Supreme Court precedents, impacting retirees from Bihar State Food Corporation.

HRA & Conveyance Allowances Excluded from Provident Fund Contributions: Madras HC

January 3, 2025 2403 Views 0 comment Print

Madras High Court ruling on A. K. Ahamed & Co. Vs EPFO remands case for fresh adjudication, emphasizing that HRA and conveyance allowances are excluded from PF contributions.

IPC Provisions Apply if Provident Fund Deductions Aren’t Deposited: Karnataka HC

January 3, 2025 1152 Views 0 comment Print

Karnataka High Court quashes criminal proceedings against trustees for alleged provident fund violations, clarifying IPC provisions on employer liabilities.

Messes with 20 or More Employees, Covered Under EPF Act Regardless of Profit Motive

January 2, 2025 1386 Views 0 comment Print

Analysis of Delhi High Court’s decision on JDT Islam Orphanage’s challenge to EPF Tribunal’s order on mess employment and applicability of EPF Act provisions.

Director with Control Over Day-to-Day Affairs is an Employer Under EPF Act

January 2, 2025 1284 Views 0 comment Print

Delhi HC dismisses Yash Pal Ashok’s petition against recovery proceedings under the EPF Act, upholding the actions of the Recovery Officer.

Writ Court to Interfere if Show Cause Notice Lacks Jurisdiction or Due Process

January 2, 2025 1671 Views 0 comment Print

Lotus Herbals Private Limited Vs Employees’ Provident Fund Organization And Ors. (Delhi High Court) Delhi High Court addressed a petition filed by Lotus Herbals Private Limited challenging a notice under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, issued by the Employees’ Provident Fund Organization (EPFO). The petitioner contended that the […]

EPF Act Applicability Cannot Be Denied After Compliance: Calcutta HC

January 2, 2025 990 Views 0 comment Print

Calcutta HC dismisses appeal by North 24 Parganas Cooperative Bank, upholding EPF dues payment order, citing non-applicability of exclusions under EPF Act.

Without inquiry u/s 7A dues under EPF Act cannot be determined: Bombay HC

January 2, 2025 1431 Views 0 comment Print

Bombay High Court quashes FIR against Edunetwork Pvt Ltd over unpaid EPF dues, ruling that due inquiry was not conducted under EPF Act.

Impact of Proposed Wage Ceiling Enhancement under EPF Act

December 30, 2024 9873 Views 1 comment Print

Explore the potential effects of the proposed wage ceiling increase under the EPF Act on employers, employees, and provident fund contributions.

High Court Rulings 2024 – Employees’ Provident Fund Act Cases & Decisions

December 26, 2024 10284 Views 0 comment Print

Summary of key 2024 High Court rulings under the Employees’ Provident Fund Act, covering employer liabilities, deductions, and more.

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