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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Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits.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 4362 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 1974 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


Know the Contrasts between PF and ESIC

April 17, 2024 3021 Views 0 comment Print

Learn the distinctions between EPF and ESIC, including eligibility, contributions, benefits, and compliance requirements. Ensure compliance with Indian social security laws.

No Deduction if Employees’ Contribution Not Paid to PF & ESI: Kolkata ITAT

April 16, 2024 660 Views 0 comment Print

Learn about the ruling by ITAT Kolkata stating no deduction can be claimed if employees’ contributions deducted from salaries were not paid to PF & ESI accounts. Full order analysis provided.

Social Security Laws- PF & ESIC

April 16, 2024 2598 Views 0 comment Print

Delve into the nuances of Provident Fund (PF) and Employee State Insurance Corporation (ESIC) schemes in India. Learn about eligibility, contributions, benefits, and withdrawal rules for both, ensuring employee welfare.

Due Date for Section 36(1)(va) Commences with wages was payable’ & not when disbursed

April 3, 2024 1080 Views 1 comment Print

Explore the legal dispute between Kaarya Facilities and ITO over the interpretation of Section 36(1)(va). Due date for wages under scrutiny. ITAT Mumbai ruling analyzed.

ITAT upholds disallowance for delayed Deposit of Employees’ PF & ESIC

March 27, 2024 924 Views 0 comment Print

Read the full text of the order of ITAT Pune regarding the disallowance of late deposit of Employees’ share of PF and ESIC by Kothari Wheels vs DCIT.

ITAT Directs AO to Verify Claim of Government Holidays Delaying PF & ESI Remittance

March 24, 2024 1026 Views 0 comment Print

Read how ITAT Chennai directs re-adjudication in the dispute over remittance of employees’ contributions towards Provident Fund and ESI in Gurusamy Aadhinarayanan Vs ITO case.

Employees Provident Fund (EPF) Withdrawal Challenges and Way Out

March 21, 2024 1602 Views 0 comment Print

Learn how to withdraw from Employees Provident Fund (EPF) in India. Understand the process, common difficulties, and steps to accelerate fund crediting. Expert advice included.

Employer’s Guide to PF Implementation, Compliance & Employee Tax Impact

February 20, 2024 26823 Views 1 comment Print

Understand the Employees’ Provident Fund (EPF) – its applicability, contribution rules, taxation benefits, and investment insights. Expert guide by Modhu Khyalia, CA.

Step-by-step guide on how to activate your UAN

February 9, 2024 9189 Views 1 comment Print

Learn how to activate your UAN with our easy step-by-step guide. Access various EPFO services like checking PF balance, updating KYC, and more securely.

SOP for handling Transaction-less and Inoperative accounts in EPFO

February 7, 2024 2424 Views 0 comment Print

Unlock the latest SOP for managing inoperative and transaction-less EPFO accounts effectively. Ensure compliance and safeguard member interests with our comprehensive guide.

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