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EPFO Opens One-Time Amnesty for PF Trust Exemption Irregularities
Some provident fund trusts have tax recognition but are missing a separate legal approval.
EPFO has created a one-time amnesty to help these trusts fix that problem.
Eligible trusts can apply until December 28, 2026.
Their exemption status can be corrected for earlier periods, not just from the application date.
The scheme also relaxes some rules about the number of employees, trust funds and past compliance.
After regularising their status, trusts can remain exempt or use the system managed directly by EPFO.
EPFO has issued application guidelines and is contacting organisations that may know about eligible trusts.
Chartered accountants and government offices are being asked to help find and inform these trusts.
Eligible PF trusts can retrospectively regularise exemption status under a one-time EPFO amnesty scheme.
The scheme covers trusts recognised under the Income Tax Act but lacking formal exemption orders under provident-fund laws.
Applications are open for six months, until December 28, 2026.
The scheme waives certain requirements involving employee strength, corpus size and three-year compliance.
EPFO is working with ICAI, field offices and the Income Tax Department to identify eligible trusts.
- Who
- PF trusts recognised under the Income Tax Act but lacking formal provident-fund exemption orders, with EPFO administering the scheme.
- What
- A one-time amnesty allowing eligible trusts to retrospectively regularise their exemption status.
- Where
- The scheme applies to eligible PF trusts covered by India’s provident-fund laws; EPFO outreach has included field offices and workshops in Uttar Pradesh and Kolkata.
- When
- The six-month application window runs until December 28, 2026; the scheme was introduced on June 29 and guidelines were issued on July 11.
- Why
- To provide a transitional route for trusts to correct exemption irregularities and comply with provident-fund requirements.
Key facts
- Administering body
- Employees’ Provident Fund Organisation (EPFO)
- Eligibility
- PF trusts recognised under the Income Tax Act, 1961, but without a formal exemption order under Section 17 of the EPF&MP Act, 1952, or Section 143 of the Code on Social Security, 2020
- Deadline
- December 28, 2026
- Regularisation
- Eligible trusts may retrospectively regularise their exemption status
- Relaxed requirements
- Minimum employee headcount, minimum corpus size and the three-year compliance requirement
- Post-regularisation choice
- Trusts may continue as exempt establishments or move to the unexempt system administered directly by EPFO
- Guidelines
- EPFO issued operational application guidelines on July 11
Sources
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