Archive · 2 Sep 2026
EPFO Identifies PF Trusts Eligible for Amnesty Scheme 2026
Some workplaces manage retirement savings through special PF trusts.
Some of these trusts were recognised for tax purposes but did not have the required approval under PF law.
EPFO has started looking for these trusts and telling them about a new amnesty scheme.
It has asked chartered accountants and the Income Tax Department to help find eligible trusts.
The scheme was announced on 29 June 2026 and lasts until 28 December 2026.
Eligible trusts can apply to fix their exemption status for earlier years.
They may also receive relief from some requirements and certain pending legal proceedings.
This is mainly meant to help employers and trusts, but it may give employees more clarity about how their retirement savings are managed.
EPFO is identifying PF trusts recognised under tax law but lacking formal exemption orders under the EPF law or Social Security Code.
The organisation has asked the Institute of Chartered Accountants of India to inform members about the scheme and help identify eligible trusts.
EPFO has sought Income Tax Department data on recognised PF trusts and requested checks of their EPF coverage and exemption status.
The scheme, notified on 29 June 2026, gives eligible trusts a one-time opportunity to regularise exemption status retrospectively until 28 December 2026.
Benefits may include relief from certain headcount, corpus and prior-compliance requirements, as well as withdrawal of eligible pending proceedings.
- Who
- The Employees’ Provident Fund Organisation, eligible provident fund trusts, the Institute of Chartered Accountants of India, and the Income Tax Department.
- What
- EPFO is identifying eligible PF trusts and promoting a one-time scheme to retrospectively regularise their exemption status.
- When
- The scheme was notified on 29 June 2026 and is available for six months, until 28 December 2026.
- Where
- EPFO field offices, including zonal offices in Uttar Pradesh and Kolkata, have conducted outreach seminars and workshops.
- Why
- To address trusts that have tax recognition but lack formal exemption orders under applicable provident fund legislation and to improve compliance clarity.
- Scheme name
- Amnesty Scheme 2026 under the EPF Scheme, 2026
- Notification date
- 29 June 2026
- Application deadline
- 28 December 2026
- Eligible applicants
- PF trusts recognised under the Income Tax Act but lacking formal exemption orders under the EPF&MP Act, 1952 or the Code on Social Security, 2020
- Regularisation
- Exemption status may be regularised retrospectively from the trust’s inception to the applicable cut-off date
- Additional relief
- Relief may apply to minimum employee headcount, minimum corpus size and the three-year prior-compliance requirement
- Proceedings
- Eligible pending assessments involving dues, damages and interest may be withdrawn and abated if prescribed conditions are met