EPF Scheme 2026 · exempted-establishment transition
AMNESTY, 2026
A six-month opportunity for eligible provident fund trusts recognised under income-tax law but lacking formal EPF exemption to seek regularisation, subject to the exact Scheme conditions and EPFO process.
CURRENT · OPEN THROUGH 28 DECEMBER 2026
Eligibility and evidence
- Confirm trust recognition, absence/status of the exemption notification and historic compliance path.
- Reconcile member-wise contributions, interest credit, investments, accounts and audit reports.
- Classify whether prospective unexempted compliance or continued exempted operation is sought.
- Preserve the application, audits, authority directions and final exemption/regularisation order.
Cross-law control
Coordinate EPF exemption, Code transition and income-tax recognition. A trust label or tax recognition alone does not establish labour-law exemption.
Reliance boundary
This page is an analytical currentness guide. The signed Gazette, applicable Scheme paragraph, EPFO implementation direction, saved legacy position and facts for the event date prevail.
Official-source review: 28 July 2026 · Author: CA Nikhil Gupta