Who should screen for eligibility?
- Establishments operating a PF trust with income-tax recognition.
- Cases where formal exemption under the EPF framework was not obtained/regularised.
- Employers who need to reconcile trust recognition, exemption status, compliance audit and retrospective regularisation conditions.
Example
A company has operated a recognised PF trust for years but cannot locate a formal exemption notification under the EPF framework. AMNESTY, 2026 may be relevant, but the company should first reconcile the trust’s recognition history, exemption records, contributions/investments, audits and any EPFO correspondence before filing.
SEO Q&A
What is the last date for AMNESTY 2026?
Official PIB materials describe a six-month window from 29 June 2026; a Goa PIB release states it remains open up to 28 December 2026. Check EPFO’s current portal before filing because procedural cut-offs can be operationally specific.
Does income-tax recognition automatically mean EPF exemption?
The scheme exists precisely because the two statuses need to be aligned for affected trusts; do not treat income-tax recognition alone as proof of EPF exemption.
Which Social Security Code provision matters?
Official guidance links regularisation to section 143 of the Code on Social Security, 2020 alongside the legacy exemption framework.