Employees’ Provident Funds Scheme, 2026 · Paragraph 3

Paragraph 3: Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer

Reviewed by Finin2min Editorial Desk · Last reviewed 21 August 2026

Prescribes an administration, record, account or return control under central provident fund commissioner and financial adviser and chief accounts officer. The responsible employer/trust/EPFO function should retain the underlying data and filing evidence.

Chapter II — Officers of the Central BoardFund and accountingG.S.R. 525(E)Source checked 21 Aug 2026

Finin2min 2-minute summary

Code linkage: Sections Context-specific. Timing: See paragraph page

Full notified provision text

3. Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer.−The Central Provident Fund Commissioner and the Financial Adviser and Chief Accounts Officer shall not undertake any work unconnected with their office without the previous sanction of the Central Government.

Official Gazette PDF · G.S.R. 703(E) corrigendum

Clause / sub-paragraph explanation

Point 1

Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer.−The Central Provident Fund Commissioner and the Financial Adviser and Chief Accounts Officer shall not undertake any work unconnected with their office without the previous sanction of the Central Government.

Explanation: Read this unit as a condition/permission/definition within the paragraph; apply it together with any proviso, exception and defined term that follows. The operative words above control.

Numbers, limits and timelines found in this provision

No standalone numeric threshold was extracted; apply the qualitative conditions in the provision.

Worked practical example

A compliance team facing a 'Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer' event should identify the statutory trigger, responsible actor and documentary evidence from this paragraph before filing, paying, approving or rejecting the transaction.

Compliance checklist

Confirm the establishment/member is within the provision's scope.
Apply definitions and provisos before using a contribution/benefit figure.
Check the 4 August 2026 corrigendum and subsequent Gazette instruments.
Use current EPFO portal/form instructions where the Scheme requires electronic action.
Retain calculation, acknowledgement, approval/order and supporting data.

Q&A

What does Paragraph 3 of the Employees’ Provident Funds Scheme, 2026 cover?

What is the practical compliance focus of Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer?

Start with the exact trigger and conditions in Paragraph 3; verify coverage/eligibility, identify the responsible actor, then retain the filing, payment, calculation or decision evidence relevant to fund and accounting.

Does the 4 August 2026 corrigendum affect this paragraph?

No specific correction to this provision was identified, but G.S.R. 703(E) should still be checked where the Gazette page/line is material.

Which Code provisions should be read with Paragraph 3?

The provision register maps this paragraph to Code on Social Security sections Context-specific. Other provisions may also apply depending on the facts.

What records should be kept for Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer?

Keep the source employee/establishment data, approvals, contribution/benefit computation, portal acknowledgement, order/correspondence and the version of the Gazette/circular relied on, as applicable.