Amnesty Scheme 2026 Allows Retrospective Regularization of Provident Fund Trusts' Exempt Status
The Ministry of Labour and Employment has implemented an Amnesty Scheme for the retrospective regularization of exempt status for Provident Fund (PF) Trusts, which was introduced as part of the Employees’ Provident Fund (EPF) Scheme 2026. This scheme provides a one-time opportunity for PF Trusts recognized under the Income Tax Act but lacking formal exemption orders to regularize their status before the deadline of December 28, 2026. The Employees’ Provident Fund Organisation (EPFO) is actively encouraging eligible establishments across India to submit their applications as the deadline approaches. The scheme also includes waivers of certain statutory requirements, enhancing its significance for eligible PF Trusts.
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