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The
Employees' Provident Funds Scheme, 19521
(Employees' Provident Funds Scheme, 1952)

[As amended up to S.O. 4779(E), dated 30-12-2020]

[2nd September, 1952]

CHAPTER I
PRELIMINARY
1. Short title and application.—(1) This Scheme may be called the Employees' Provident Funds
Scheme, 1952.
(2) 2 [Save as otherwise provided in the Scheme, this Chapter] and Chapters II and III shall come into
force at once and the remaining provisions shall come into force on such date or dates as the Central
Government may by notification in the Official Gazette appoint and different dates may be appointed for
different provisions.
3 [(3)(a) Subject to the provisions of Sections 16 and 17 of the Act, this Scheme shall apply to all 4 [factories

and other establishments] to which the Act applies or is applied under sub-section (3) 5 [or sub-section (4) of
Section 1 or Section 3 thereof]:
6 [Provided that the provisions of this Scheme shall not apply to—

(i) [* * *]7
(ii) [* * *]8
(iii) tea factories in the State of Assam.]
(b) Provisions of this Scheme shall—
9
[(i) as respects every establishment which is a factory engaged in any industry mentioned herein,
namely, cement, cigarettes, electrical, mechanical or general engineering products, iron and steel,
paper and textiles (made wholly or in part of cotton or wool or jute or silk, whether natural or
artificial) be deemed to have come into force, with effect from the 2nd day of September, 1952;]
(i-a) as respects factories relating to the industries added to Schedule I of the Act, by notification of the
Government of India in the Ministry of Labour, No. S.R.O. 1566, dated the 4th July, 1956, come into
force on the 31st day of July, 1956;]
10 [(ii) as respects factories relating to the industries added to Schedule I of the Act by notification of the

Government of India in the Ministry of Labour, No. S.R.O. 2026, dated the 3rd September, 1956,
come into force on the 30th day of September, 1956;]
11
[(iii) as respects factories relating to the mineral oil refining industry added to Schedule I of the Act by
notification of the Government of India in the Ministry of Labour, No. S.R.O. 218, dated the 19th
January, 1957, come into force on the 31st day of January, 1957;]
12 [(iv) as respects plantations of tea (other than tea plantations in the State of Assam), coffee, rubber,

cardamom and pepper, covered by the notification of the Government of India in the Ministry of
Labour, No. S.R.O. 529, dated the 16th February, 1957, come into force on the 30th day of April,
1957;]
13 [(v) as respects factories relating to the oxygen, acetylene and carbon dioxide gases industry added to

Schedule I of the Act as Item (x) under the head “Heavy and Fine Chemicals” by the notification of
the Government of India in the Ministry of Labour and Employment, No. S.R.O. 1976, dated the 15th
June, 1957, come into force on the 31st day of July, 1957;]
14
[(vi) as respects iron ore, limestone, manganese and gold mines, covered by the notification of the
Government of India in the Ministry of Labour and Employment, No. S.R.O. 2705, dated the 24th
August, 1957, come into force on the 30th day of November, 1957;]
15
[(vii) as respects factories relating to the Industrial and Power Alcohol and Asbestos Cement Sheets
Industries added to Schedule I of the Act by the notification of the Government of India in the
Ministry of Labour and Employment, No. S.R.O. 3067, dated the 28th September, 1957, come into
force on the 30th day of November, 1957;]
16 [(viii) as respects coffee curing establishments covered by the notification of the Government of India

in the Ministry of Labour and Employment, No. S.R.O. 3411, dated the 26th October, 1957, come into
force on the 30th day of November, 1957;]
17
[(ix) as respects factories relating to the biscuit making industry including composite units making
biscuits and products such as bread, confectionery and milk and milk powder, added to Schedule I of
the Act, vide Government of India, Ministry of Labour and Employment Notification No. G.S.R. 170,
dated the 12th March, 1958, come into force on the 30th day of April, 1958;]
18 [(x) as respects road motor transport establishments covered by the notification of the Government of
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India in the Ministry of Labour and Employment, No. G.S.R. 399, dated the 24th March, 1959, come
into force on the 30th day of April, 1959;]
19
[(xi) as respects mica mines and mica industry covered by the notifications of the Government of India
in the Ministry of Labour and Employment, Nos. G.S.R. 312 and 313, dated the 5th March, 1960,
respectively, come into force on the 31st day of May, 1960;]
20
[(xii) as respects factories relating to the plywood industry covered by the notification of the
Government of India in the Ministry of Labour and Employment, No. G.S.R. 632, dated the 30th May,
1960, come into force on the 30th day of June, 1960;]
21 [(xiii) as respects factories relating to the automobile repairing and servicing industry covered by the

notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 683,
dated the 9th June, 1960, come into force on the 30th day of June, 1960;]
22 [(xiv) as respects any cane farm owned by a sugar factory covered by the notification of the

Government of India in the Ministry of Labour and Employment, No. G.S.R. 1274, dated the 21st
October, 1960, come into force on the 30th day of November, 1960;]
23
[(xv) as respects factories relating to rice, flour and dal milling industries covered by the notification of
the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1443, dated the 24th
November, 1960, come into force on the 31st December, 1960;]
24 [(xvi) as respects factories relating to the starch industry covered by the notification of the
Government of India in the Ministry of Labour and Employment, No. G.S.R. 535, dated the 10th April,
1961, come into force on the 31st May, 1961;]
25 [(xvii) as respects hotels and restaurants covered by the notification of the Government of India in the

Ministry of Labour and Employment, No. G.S.R. 704, dated the 19th May, 1961, come into force on
the 30th day of June, 1961;
(xviii) as respects factories relating to petroleum or natural gas exploration, prospecting, drilling or
production and petroleum or natural gas refining and establishments engaged in the storage or
transport or distribution of petroleum or natural gas or products of either petroleum or natural gas
covered by the notifications of the Government of India in the Ministry of Labour and Employment,
Nos. G.S.R. 705 and 706, dated the 16th May, 1961, respectively, come into force on the 30th day of
June, 1961;]
26 [(xix) as respects the establishments covered by the notification of the Government of India in the

Ministry of Labour and Employment, No. G.S.R. 827, dated the 19th June, 1961, come into force on
the 31st day of July, 1961;]
27 [(xx) as respects the establishments covered by the notification of the Government of India in the

Ministry of Labour and Employment, No. G.S.R. 1013, dated the 29th July, 1961, come into force on
the 31st day of July, 1961;
(xxi) as respects the factories relating to the leather and leather products industry covered by the
notification of the Government of India in the Ministry of Labour and Employment, G.S.R. No. 993,
dated the 29th July, 1961, come into force on the 31st day of August, 1961;]
28 [(xxii) as respects the factories relating to the stoneware jars and crockery industries covered by the

notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1382,
dated the 4th November, 1961, come into force on the 30th day of November, 1961;]
29 [(xxiii) as respects the establishments covered by the notification of the Government of India in the

Ministry of Labour and Employment, No. G.S.R. 1458, dated the 2nd December, 1961, but not
including the establishment referred to in sub-clause (xiv) come into force on the 31st day of
December, 1961;]
30
[(xxiv) as respects every trading and commercial establishment engaged in the purchase, sale or
storage of any goods, including establishments of exporters, importers, advertisers, commission
agents and brokers, and commodity and stock exchanges, but not including banks or warehouses
established under any Central or State Act, covered by the notification of the Government of India in
the Ministry of Labour and Employment, No. G.S.R. 346, dated the 7th March, 1962, come into force
on the 30th day of April, 1962;]
31
[(xxv) as respects the factories relating to the fruit and vegetable preservation industry covered by the
notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 786,
dated the 6th June, 1962 32 [as amended by the Notification No. G.S.R. 1461, dated the 29th August,
1963], come into force on the 30th June, 1962;]
33 [(xxvi) as respects the factories relating to the cashewnut industry covered by the notification of the

Government of India in the Ministry of Labour and Employment, No. G.S.R. 1125, dated the 18th
August, 1962, come into force on the 30th September, 1962;]
34
[(xxvii) as respects the establishments specified in the notification of the Government of India in the
Ministry of Labour and Employment, No. G.S.R. 1232, dated the 7th September, 1962, come into
force on the 31st October, 1962;]
35
[(xxviii) as respects bauxite mines covered by the notification of the Government of India in the
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Ministry of Labour and Employment, No. G.S.R. 1625, dated the 23rd November, 1962, come into
force on the 31st December, 1962;]
36 [(xxix) as respects the confectionery industry come into force on the 31st March, 1963;]

37
[(xxx) as respects establishments engaged in laundry and laundry services referred to in the
notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 561,
dated the 23rd March, 1963, come into force on the 30th April, 1963;]
38 [(xxxi) as respects the industries engaged in the manufacture of buttons, brushes, plastic and plastic

products and stationery products, come into force on the 30th day of April, 1963;]
39 [(xxxii) as respects the establishments covered by the notification of the Government of India in the

Ministry of Labour and Employment, No. G.S.R. 728, dated the 20th April, 1963, come into force on
the 31st day of May, 1963;]
40
[(xxxiii) as respects canteens covered by the notification of the Government of India in the Ministry of
Labour and Employment, No. G.S.R. 1285, dated the 29th July, 1963, come into force on the 31st day
of August, 1963;]
41
[(xxxiv) as respects aerated water industry, that is to say, any industry engaged in the manufacture of
aerated water, soft drinks, carbonated water, come into force on the 31st day of August, 1963;]
42 [(xxxv) as respects distilling and rectifying of spirits (not falling under industrial and power alcohol)

and blending of spirits industry come into force on the 31st day of October, 1963;]
43 [(xxxvi)
as respects the establishments in Pondicherry territory covered under the Employees'
Provident Funds Act, 1952 (19 of 1952), by virtue of the Pondicherry (Laws) Regulation, 1963 (7 of
1963), come into force on the 31st day of October, 1963;]
44 [(xxxvii) as respects the paint and varnish industry come into force on the 31st day of January, 1964;]

45 [(xxxviii) as respects bone crushing industry come into force on the 31st day of January, 1964;]

46 [(xxxix) as respects china-clay mines come into force on the 30th day of June, 1964;]

47 [(xl) as respects pickers industry come into force on the 30th day of June, 1964;]

48 [(xli) as respects the establishments in the Union Territory of Goa, Daman and Diu—in which territory

the Employees' Provident Funds Act, 1952 (19 of 1952), has been enforced from the 1st July, 1964
by the notification of the Government of Goa, Daman and Diu, Industries and Labour Department No.
LC/6/64, dated the 24th June, 1964, come into force on the 31st day of July, 1964;]
49 [(xlii) as respects the establishments specified in the notification of the Government of India in the

Department of Social Security, No. G.S.R. 1398, dated the 17th September, 1964, come into force on
the 31st day of October, 1964;]
50 [(xliii) as respects milk and milk products industry specified in the notification of the Government of

India in the Department of Social Security, No. G.S.R. 1723, dated the 27th November, 1964, come
into force on the 31st day of December, 1964;]
51 [(xliv) as respects (1) travel agencies engaged in the (i) booking of International Air and Sea passages

and other travel arrangements, (ii) booking of internal air and mail passages and other travel
arrangements, and (iii) forwarding and clearing of cargo from and to overseas and within India, and
(2) forwarding agencies engaged in the collection, packing, forwarding or delivery of any goods
including car loading, break-bulk service and foreign freight service specified in the notification of the
Government of India in the Department of Social Security, No. G.S.R. 1796, dated the 9th December,
1964, come into force on the 31st day of January, 1965;]
52 [(xlv) as respects non-ferrous metals and alloys in the form of ingots industry specified in the

notification of the Government of India in the Department of Social Security, No. G.S.R. 1795, dated
the 9th December, 1964, come into force on the 31st day of January, 1965;]
53
[(xlvi) as respects bread industry specified in the notification of the Government of India in the
Department of Social Security, No. G.S.R. 402, dated the 2nd March, 1965, come into force on the
31st day of March, 1965;]
54
[(xlvii) as respects the stemming or redrying of tobacco leaf industry, that is to say, any industry
engaged in the stemming, redrying, handling, sorting, grading or packing of tobacco leaf specified in
the notification of the Government of India in the Department of Social Security, No. G.S.R. 768,
dated the 18th May, 1965, come into force on the 30th day of June, 1965;]
55 [(xlviii) as respects agarbattee (including dhoop and dhoop battee) industry specified in the
notification of the Government of India in the Department of Social Security, No. G.S.R. 910, dated
the 23rd June, 1965, come into force on the 31st day of July, 1965;]
56
[(xlix) as respects coir (excluding the spinning sector) industry specified in the notification of the
Government of India in the Department of Social Security, No. G.S.R. 952, dated the 3rd July, 1965,
come into force on the 30th day of September, 1965;]
57
[(l) as respects magnesite mines covered by the notification of the Government of India in the
Department of Social Security, No. G.S.R. 1166, dated the 9th August, 1965, come into force on the
31st day of August, 1965;]
58 [(li) as respects stone quarries producing roof and floor slabs, dimension stones, monumental stones
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and mosaic chips covered by the notification of the Government of India in the Department of Social
Security, No. G.S.R. 1779, dated the 27th November, 1965, come into force on the 31st day of
December, 1965;]
59 [(lii) as respects 60 [banks other than the nationalised banks established under any Central or State

Act] covered by the notification of the Government of India in the Department of Social Security, No.
G.S.R. 2, dated the 18th December, 1965, come into force on the 31st day of January, 1966;]
61
[(liii) as respects the tobacco industry, that is to say, any industry engaged in the manufacture of
cigars, zarda, snuff, quivam and guraku from tobacco covered by the notification of the Government
of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and
Employment), No. G.S.R. 895, dated the 1st June, 1966, come into force on the 30th day of June,
1966;]
62
[(liv) as respects paper products industry covered by the notification of the Government of India in the
Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No.
G.S.R. 1119, dated the 11th July, 1966, come into force on the 31st day of July, 1966;]
63
[(lv) as respects licensed salt industry covered by the notification of the Government of India in the
Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No.
G.S.R. 1362, dated 30th August, 1966, come into force on the 30th day of September, 1966;]
64
[(lvi) as respects linoleum and indoleum industries specified in the notification of the Government of
India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and
Employment), No. G.S.R. 437, dated the 27th March, 1967, come into force on the 30th day of April,
1967;]
65 [(lvii) as respects explosives industry, come into force on the 31st day of July, 1967;]

66 [(lviii) as respects jute baling or pressing industry specified in the notification of the Government of

India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and
Employment), No. G.S.R. 1226, dated the 5th August, 1967, come into force on the 31st day of
August, 1967;]
67
[(lix) as respects fireworks and percussion cap works industry specified in the notification of the
Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour
and Employment), No. G.S.R. 1530, dated the 5th October, 1967, come into force on the 31st day of
October, 1967;]
68 [(lx) as respects tent making industry specified in the notification of the Government of India in the

Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No.
G.S.R. 1716, dated the 3rd November, 1967, come into force on the 30th day of November, 1967;]
69 [(lxi) as respects the barytes, dolomite, fireclay, gypsum, kyanite, silliminite and steatite mines come

into force on the 31st day of August, 1968;]

70
[(lxii) as respects Cinchona plantations come into force on the 31st day of December, 1968;]
71 [(lxiii) as respects ferro-manganese industry come into force on the 30th day of April, 1969;]

72 [(lxiv) as respects ice or ice-cream industry come into force on the 30th day of June, 1969;]

73
[(lxv) as respects diamond mines come into force on the 30th day of June, 1969;]
74 [(lxvi) as respects establishments which are exclusively or principally engaged in general insurance

business come into force on the 31st day of January, 1970;]

75 [(lxvii) as respects establishments rendering expert services come into force on the 1st day of May,

1971;]
76
[(lxviii) as respects factories engaged in the winding of thread and yarn reeling covered by the
notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation
(Department of Labour and Employment), No. G.S.R. 1988, dated the 22nd November, 1971, come
into force on the 30th day of November, 1971;]
77 [(lxix) as respects Railway Booking Agencies run by the contractors or by other private establishments

on commission basis specified in the notification of the Government of India in the Department of
Labour and Employment, No. 4/3/65-PF-II (i), dated the 17th March, 1972, come into force on the
31st day of March, 1972;]
78 [(lxx) as respects cotton ginning, baling and pressing industry, specified in the notification of the

Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour
and Employment), No. G.S.R. 1251, dated the 23rd September, 1972, come into force on the 30th
day of September, 1972;]
79
[(lxxi) as respects messes other than military messes covered by the notification of the Government of
India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and
Employment), No. G.S.R. 299, dated the 24th March, 1973, come into force on the 31st March,
1973;]
(lxxii) [* * *]80
81 [(lxxiii) as respects factories relating to “katha” making industry covered by the notification of the

Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour
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and Employment), No. G.S.R. 503, dated the 2nd May, 1973, come into force on the 31st day of May,
1973;]
82
[(lxxiv) as respects the establishments known as hospitals specified in the notification of the
Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour
and Employment), No. G.S.R. 1082, dated the 29th September, 1973, come into force on the 31st
August, 1973;]
83 [(lxxv) as respects the employees of the beer manufacturing industry, that is to say, any industry

engaged in the manufacture of the product of alcoholic fermentation of a mash in potable water of
malted barley and hops, or of hops concentrated with or without the addition of other malted or
unmalted cereals or other carbohydrate preparations, specified in the notification of the Government
of India in the Ministry of Labour, No. G.S.R. 428, dated the 27th April, 1974, come into force on the
30th April, 1974;]
84 [(lxxvi) as respects the establishments engaged in sorting, cleaning and testing of cotton waste

specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 1094,
dated the 26th September, 1974, come into force on the 30th day of September, 1974;]
85
[(lxxvii) as respects societies, clubs, or associations which render service to their members without
charging any fee over and above the subscription fee or membership fee specified in the notification
of the Government of India in the Ministry of Labour, No. G.S.R. 1294, dated 16th November, 1974,
come into force on the 30th day of November, 1974;]
86 [(lxxviii) as respects every garments making factory specified in the notification of the Government of

India in the Ministry of Labour, No. G.S.R. 1295, dated 23rd November, 1974, come into force on the
13th day of November, 1974;]
87 [(lxxix) as respects the Agricultural Farms, Fruit Orchards, Botanical Gardens and Zoological Gardens

specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 1315,
dated 27th November, 1974, come into force on the 31st day of December, 1974;]
88
[(lxxx) as respects soapstone mines and establishments engaged in the grinding of soapstone covered
by the notification of the Government of India in the Ministry of Labour, S.O. 1955, dated the 21st
June, 1975, come into force on the 30th June, 1975;]
89 [(lxxxi) as respects the apatite, asbestos, calcite, ball clay, corundum, emerald, feldspar, silica (sand),

quartz, ochre, chromite, graphite and flourite mines covered by the notification of the Government of
India in the Ministry of Labour, No. G.S.R. 1102, dated the 24th July, 1976 come into force on the
30th September, 1976;]
90 [(lxxxii) as respects,—

(1) establishments which are factories engaged in the manufacture of glue and gelatine,
(2) stone quarries producing stone chips, stone sets, stone boulders and ballasts, and
(3) establishments engaged in fish processing and non-vegetable food preservation industry including
bacon factories and pork preservation plants,
covered by the notification of the Government of India in the Ministry of Labour, No. G.S.R. 204,
dated the 31st January, 1977, come into force on the 28th February, 1977;]
91 [(lxxxiii) as respects the beedi industry, that is to say, any industry engaged in the manufacture of

beedis, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R.
660, dated the 17th May, 1977, come into force on the 31st May, 1977;]
92 [(lxxxiv) as respects the financing establishments (other than banks) engaged in the activities of

borrowing, lending, advancing of money and dealing with other monetary transactions with a view to
earn interest not being the Unit Trust of India established under the Unit Trust of India Act, 1963 (52
of 1963), the Agricultural Re-finance Corporation established under the Agricultural Re-finance
Corporation Act, 1963 (10 of 1963), the Industrial Development Bank of India established under the
Industrial Development Bank of India Act, 1964 (18 of 1964), the Industrial Finance Corporation of
India established under the Industrial Finance Corporation Act, 1948 (15 of 1948) and State Finance
Corporations established under the State Finance Corporation Acts specified in the notification of the
Government of India in the Ministry of Labour, No. G.S.R. 1458, dated the 18th November, 1978
come into force on the 31st day of December, 1978;]
93 [(lxxxv) as respects lignite mines specified in the notification of the Government of India in the

Ministry of Labour, No. G.S.R. 31, dated the 16th December, 1978 come into force on the 6th January
1979;]
94 [(lxxxvi) as respects the Ferro Chrome Industry, that is to say, any industry engaged in the

manufacture of Ferro Chrome, specified in the notification of the Government of India in the Ministry
of Labour, No. G.S.R. 938, dated the 25th June, 1978 come into force on the 31st July, 1979;]
95 [(lxxxvii) as respects the Diamond Cutting Industry, that is to say, any industry engaged in the cutting

of diamond, specified in the notification of the Government of India in the Ministry of Labour, No.
G.S.R. 564, dated the 17th May, 1980 come into force on the 31st May, 1980;]
(lxxxviii) as respects the quartzite mines covered by the notification of the Government of India in the
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Ministry of Labour, No. G.S.R. 563, dated the 17th May, 1980, come into force on the 31st May, 1980;
(lxxxix) as respects the inland water transport establishments, that is to say, any establishment
engaged in the activities of inland water transport specified in the notification of the Government of
India in the Ministry of Labour, No. G.S.R. 565, dated the 17th May, 1980 come into force on the 31st
May, 1980;
96
[(xc) as respects the establishments engaged in Building and Construction Industry specified in the
notification of the Government of India in the Ministry of Labour, No. G.S.R. 1069, dated the 11th
October, 1980 come into force on the 31st October, 1980;]
97 [(xci) as respects factories relating to the Myrobalan Extract Power, Myrobalan Extract Solid and

Vegetable Tannin Blended Extract Industries, specified in the notification of the Government of India
in the Ministry of Labour, No. G.S.R. 613(E), dated the 30th October, 1980 come into force on the
31st October, 1980;]
98 [(xcii) as respects the Brick Industry, that is to say, any industry engaged in the manufacture of

Bricks, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R.
662(E), dated the 27th November, 1980, come into force on the 30th November, 1980;]
99
[(xciii) as respects the establishments engaged in stevedoring, loading and unloading of ships
specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 611(E),
dated the 23rd November, 1981, published in Part II, Section 3, sub-section (i) of the Gazette of
India, Extraordinary, dated the 23rd November, 1981;]
100 [(xciv) as respects establishments engaged in poultry farming specified in the notification of the

Government of India in the Ministry of Labour, No. G.S.R. 643(E), dated the 7th December, 1981,
published at page 1834 in Part II, Section 3, sub-section (i) of the Gazette of India, Extra., dated the
7th December, 1981;]
(xcv) as respects the establishments engaged in Cattle Feed Industry specified in the notification of the
Government of India in the Ministry of Labour, No. G.S.R. 644(E), dated the 7th December, 1981,
published at page 1834 in Part II, Section 3, sub-section (i) of the Gazette of India, Extra., dated the
7th December, 1981;
101
[(xcvi) as respects the educational, scientific, research and training institutions specified in the
notification of the Government of India in the Ministry of Labour, No. S.O. 986, dated the 19th
February, 1981, published in Part II, Section 3, sub-section (ii) of the Gazette of India, dated 6th
March, 1982;]
102 [(xcvii) as respects the industries based on asbestos as principal raw material specified in the

notification of the Government of India in the Ministry of Labour and Rehabilitation, No. S.O. 2459,
dated the 21st May, 1983, published in Part II, Section 3, sub-section (ii) of the Gazette of India,
dated the 4th June, 1983;]
103 [(xcviii) as respects the cinema theatres employing 5 or more workers as specified in Section 24 of

the Cine-Workers and Cinema Theatre Workers' (Regulation of Employment) Act, 1981 (50 of 1981)
be deemed to have come into force with effect from the 1st day of October, 1984;]
104
[(xcix) as respects the Iron ore pellets Industry as specified in the notification of the Government of
India in the Ministry of Labour, No. S.O. 2276, dated 30th August, 1989, published in Part II, Section
3, sub-section (ii) of the Gazette of India, dated 16th September, 1989;]
105 [(xcx) as respects the establishments engaged in Guar Gum Factories, Marble Mines and Diamond

Saw Mills specified in the notification of the Government of India, in the Ministry of Labour, No. G.S.R.
170, dated the 25th March, 1992, published in Part II, Section 3, sub-section (ii) of the Gazette of
India, dated April 11, 1992.]
106 [(ci) as respects the establishments engaged in rendering—

(i) courier services;

(ii) aircraft or airlines other than the aircraft or airlines owned or controlled by the Central or State
Government, and
(iii) cleaning and sweeping services, specified in the notification of Government of India in the
Ministry of Labour, No. S.O. 746, dated 22nd March, 2001 published in Part II, Section 3, sub-
section (ii) of the Gazette of India, dated 7th April, 2001, come into force with effect from 1st
April, 2001.]
107
[(iv) With respect to the establishments engaged in Railways for construction, maintenance, operation
and commercial activities of Railways, excluding Indian Railways exclusively managed by Government
of India whose employees are in enjoyment of the Provident Fund, Pension and other retiral benefits
under the rules made by the Central Government; specified in notification of the Government of India
in the Ministry of Labour and Employment, G.S.R. 401, dated 10-11-2005 published in Part II of
Section 3, sub-section (i) of the Gazette of India dated 19-11-2005 comes into force from the date of
publication.]
► Object.—The EPF Scheme is formulated by the “appropriate Government” in exercise of its power under Section 5 of the
Act. The said Scheme being a subordinate Legislation the power has been derived from the enabling Act namely EPF Act and
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particularly Section 5. While considering the vires of a subordinate Legislation the presumption is that it is intra vires. The
subordinate Legislation cannot over ride the provisions of Act either by exceeding the authority or by making provisions
inconsistent with the provisions of the Act. A subordinate Legislation would be struck down if it is arbitrary and if it fails to take
into account very vital facts which either expressly or by necessary implication are required to be taken into consideration by
the Statute or the Constitution and this can be done only on the ground that it does not conform to the statutory or Constitutional
requirements, but not merely on the ground that it is not reasonable or that it has not taken into account which the court
considers relevant. In other words delegated Legislation can be struck down only if there is manifest arbitrariness or
unreasonableness. If the provision is to be found partial and unequal in its operation between classes, if they are manifestly
unjust, if they disclose bad faith, and can find no justification in the minds of ordinary reasonable men, then court will say that
Parliament never intended to give authority to make such rules and they are unreasonable and ultra vires and not otherwise.
Further held, it is admitted position of law that to claim exemption, it is not a matter of right, but it would flow from the Statute.
Thus, under Section 17 of the EPF Act, the establishment can seek exemption with regard to application of the provisions of the
Act and Scheme either of all or any provisions of the Scheme. When exemption is sought for the appropriate Government would
examine as to whether the fund that would be created by an establishment is more favourable to its employees than the benefits
provided under this Act and on being satisfied about such Scheme being more beneficial to the employees of an establishment
exemption is granted, Shell India Markets (P) Ltd. v. Central Provident Fund Commr., Bhavishya Nidhi Bhavan, ILR 2012 KAR
2716.
2. Definitions.—In this Scheme, unless the context otherwise requires—
(a) “Act” means the Employees' Provident Funds [and Family Pension Fund]108 Act, 1952 (19 of 1952);
(b) 109 [* * *]
(c) “children” means legitimate children and includes adopted children if the Commissioner is satisfied
that under the personal law of the Member adoption of a child is legally recognised;
110
[(d) “Commissioner” means a Commissioner for Employees' Provident Fund appointed under Section 5
-D of the Act and includes a Deputy Provident Fund Commissioner and a Regional Provident Fund
Commissioner;]
(e) “continuous service” means uninterrupted service and includes service which is interrupted by
sickness, accident, authorised leave, strike which is not illegal, or cessation of work not due to the
employee's fault;
(f) “excluded employee” means—
111
[(i) an employee who, having been a Member of the Fund, withdrew the full amount of his
accumulations in the Fund under 112 [clause (a) or (c) of] sub-paragraph (1) of Paragraph 69;]
113 [(ii) an employee whose pay at the time he is otherwise entitled to become a Member of the Fund,

exceeds 114 [fifteen thousand rupees] per month;

Explanation.—“Pay” includes basic wages with dearness allowance, 115 [retaining allowance (if any)]
and cash value of food concessions admissible thereon;]
116
[* * *]
117 [(iv) an apprentice;

Explanation.—An apprentice means a person who, according to the certified standing orders
applicable to the factory or establishment, is an apprentice, or who is declared to be an apprentice
by the authority specified in this behalf by the appropriate Government;]
(g) “family” means—
(i) 118 [in the case of a male member, his wife, his children, whether married or unmarried, his
dependant parents and his deceased son's widow and children : ]
Provided that if a Member proves that his wife has ceased, under the personal law governing him or
the customary law of the community to which the spouses belong, to be entitled to maintenance
she shall no longer be deemed to be a part of the member's family for the purpose of this Scheme,
unless the Member subsequently intimates by express notice in writing to the Commissioner that
she shall continue to be so regarded; and
(ii) 119 [in the case of a female member, her husband, her children, whether married or unmarried, her
dependant parents, her husband's dependant parents and her deceased son's widow and
children : ]
Provided that if a Member by notice in writing to the Commissioner expresses her desire to exclude
her husband from the family, the husband and his dependant parents shall no longer be deemed to
be a part of the member's family for the purpose of this Scheme, unless the Member subsequently
cancels in writing any such notice;
Explanation.—In either of the above two cases, if the child of a Member 120 [or, as the case may be,
the child of a deceased son of the Member] has been adopted by another person and if, under the
personal law of the adopter, adoption is legally recognised such a child shall be considered as
excluded from the family of the Member;
(h) “financial year” means the year commencing on the first day of April;
(i) “Government Security” shall have the meaning assigned to it in the Public Debt Act, 1944 (18 of
1944);
(j) “Inspector” means a person appointed as such under Section 13 of the Act;
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(k) “quarter” means a period of three months commencing on the first day of January, the first day of
April, the first day of July and the first day of October of each year;
121 [(kk) “seasonal factory” means a factory which is exclusively engaged in the manufacture of tea,

sugar, rubber, 122 [turpentine, rosin], 123 [indigo], 124 [lac, fruit and vegetable preservation industry, rice
milling industry, dal milling industry], 125 [cashewnut industry], 126 [stemming or re-drying of tobacco
leaf industry, tiles industry, hosiery industry], 127 [oil milling industry], 128 [licensed salt industry], 129
[jute baling or pressing industry], 130 [fireworks and percussion cap works industry, ice or ice-cream
industry or cotton ginning, baling and pressing industry;]
131 [(kkk) “seasonal establishment” means a plantation of tea, coffee, rubber, cardamom, pepper, 132 [a

coffee curing establishment, a fire-clay mine or a gypsum mine];]

(l) “Trustee” means a Member of a Board of Trustees; and
(m) all other words and expressions shall have the meaning respectively assigned to them in the Act.
► Applicability of Consumer Protection Act.—An employee-member of Employees' Provident Funds Scheme is a
“consumer” and duties performed by Regional Provident Fund Commissioner under the Scheme is “service”. R.P.F. Commr. v.
Shiv Kumar Joshi, (2000) 1 SCC 98 : 2000 SCC (L&S) 37.
CHAPTER II
133
[BOARD OF TRUSTEES, EXECUTIVE COMMITTEE AND REGIONAL COMMITTEES]
134 [3. Election of certain members of the Executive Committee.—(1) The Chairman of the Central

Board shall call a meeting of the Board for the purpose of election to the Executive Committee of the members
representing the employer or, as the case may be, the employees referred to in clauses (d) and (e) of sub-
section (2) of Section 5-AA of the Act.
(2) In the meeting referred to in sub-paragraph (1), the Chairman of the Central Board may invite the
members to propose the names of those members who represent the employers or, as the case may be, the
employees and every such proposal shall be duly seconded by another Member of the Board.
(3) If the number of persons proposed and seconded for election under sub-paragraph (2) does not exceed
the number of vacancies to be filled up from amongst the persons representing the employers, or, as the case
may be, the employees, the persons whose names have been so proposed and seconded in relation to the
category of employers or employees, shall be declared elected to the Executive Committee.
(4) If the number of persons proposed and seconded for election under sub-paragraph (2) exceeds the
number of vacancies to be filled up from amongst the persons representing the employers or, as the case may
be, the employees, each Member of the Board present at the meeting shall be given a ballot paper containing
the names of all the candidates so proposed and seconded and he may record his votes thereon for as many
candidates belonging to the categories of employers or employees as there are vacancies to be filled up in
relation to each such category, but not more than one vote shall be given in favour of any one candidate. If
any Member votes for more candidates than the number of vacancies in relation to the categories of employers
or employees or gives more than one vote in favour of any one candidate, all his votes shall be deemed to be
invalid.
(5) The person getting the highest number of votes shall be declared by the Chairman as duly elected to
the Executive Committee at the same meeting or as soon thereafter as possible:
Provided that where there is an equality of votes between any candidates, and the addition of one vote will
entitle any of the candidates to be declared elected, such candidate shall be selected by lot to be drawn in the
presence of the Chairman in such manner as he may determine.
(6) If any question arises as to the validity of any election, it shall be referred to the Central Government,
who shall decide the same.]
4. Regional Committee.—(1) Until such time as a State Board is constituted for a State, the 135 [Chairman
of the Central Board] may, (by notification in the Official Gazette,) set up a Regional Committee for the State,
which will function under the control of the Central Board. The Regional Committee shall consist of the
following persons, namely:—
(a) a Chairman 136 [appointed] by the 137 [Chairman of the Central Board];
(b) two persons 138 [appointed] by the 139 [Chairman of the Central Board] on the recommendation of the
State Government;
(c) 140 [two persons] representing employers in the 141 [industries or establishments] to which this
Scheme applies in the State [appointed by the Chairman of the Central Board]142 in consultation with
such organisations of employers in the State as may be recognised for the purpose by the Central
Government;
(d) 143 [two persons] representing employees in the 144 [industries or establishments] to which this
Scheme applies in the State [appointed by the Chairman of the Central Board]145 in consultation with
such organisations of employees in the State as may be recognised for the purpose by the Central
Government; 146 [and
(e) the non-official members of the Central Board ordinarily resident in the State : ]
147 [Provided that where the Chairman of the Central Board considers it expedient so to do, he may appoint

up to 148 [five] additional representatives of the employers or, as the case may be, the employees.]
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149 [(2) A Regional Committee shall advise the Central Board—

(i) on such matters as the Central Board may refer to it from time to time;
(ii) generally on all matters connected with the administration of the Scheme in the State and, in
particular, on—
(a) progress of recovery of provident fund contributions and other charges,
(b) expeditious disposal of prosecutions,
(c) speedy settlement of claims,
(d) annual rendering of accounts to members of the Fund, and
(e) speedy sanction of advances.]
(3) As soon as a State Board is constituted for any State, the Regional Committee constituted for that State
under this paragraph shall stand dissolved.
150 [5. Terms of office.—151 [(1) The term of office of the Chairman, Vice-Chairman and every Trustee of the

Central Board referred to in clauses (b), (c), (d) and (e) of sub-section (1) of Section 5-A of the Act shall be
five years commencing on and from the date on which their appointment is notified in the Official Gazette.
(2) The term of office of the Chairman and every Member of the Executive Committee referred to in clauses
(b), (c), (d) and (e) of sub-section (2) of Section 5-AA shall be two years and six months commencing on and
from the date on which their appointment is notified in the Official Gazette.
(2-A) The term of office of the Chairman and every Member of a Regional Committee referred to in clauses
(b), (c) and (d) of sub-paragraph (1) of Paragraph 4 shall be three years commencing on and from the date
on which their appointment is notified in the Official Gazette.
(2-B) Notwithstanding anything contained in sub-paragraphs (1), (2) and (2-A) every Trustee or Member
shall continue to hold office until the appointment of his successor is notified in the Official Gazette:
Provided that a Member of the Executive Committee shall cease to hold office when he ceases to be a
Member of the Central Board.]
(3) A Trustee or a Member referred to in 152 [sub-paragraphs (1), (2) and (2-A)] appointed to fill a casual
vacancy shall hold office for the remaining period of the term of office of the Trustee or Member in whose place
he is appointed and shall continue to hold office on the expiry of the term of office until the appointment of his
successor is notified in the Official Gazette.
153 [(4) An outgoing Trustee or Member shall be eligible for re-appointment as member of the Central Board

or the Regional Committee, as the case may be, for a maximum of not more than two terms:
Provided that the limitation mentioned above shall not apply to an official trustee or member:
Provided further that a non-official member who has already completed two or more terms of the Central
Board or the Regional Committee, as the case may be, may continue his present term subject to the
provisions of the Scheme.]]
6. Resignation.—A Trustee of the Central Board or a Member of 154 [the Executive Committee] may resign
his office in writing by letter, addressed to the Central Government and his office shall fall vacant from the
date on which his resignation is accepted by the Central Government.
155
[A Member of a Regional Committee may resign his office in writing by a letter, addressed to the
Chairman, Central Board and his office shall fall vacant from the date on which his resignation is accepted by
the Chairman, Central Board.]
7. Cessation and restoration of trusteeship.—If a Trustee or a Member of 156 [the Executive Committee
or a Regional Committee] fails to attend three consecutive meetings of the Board or Committee, as the case
may be, without obtaining leave of absence from the Chairman of the Board or Committee, he shall cease to
be a Trustee or Member of the Committee:
157 [Provided that the Central Government in the case of the Central Board 158 [or the Executive Committee

and the Chairman, Central Board in the case of any Regional Committee may restore him to trusteeship or
membership of the Executive Committee or of] the Regional Committee, as the case may be, if it is satisfied
that there were reasonable grounds for the absence.]
8. Disqualifications for trusteeship or membership of Regional Committee.—(1) A person shall be
disqualified for being appointed as, or for being a Trustee or Member of a Regional Committee—
(i) if he is declared to be of unsound mind by a competent court; or
(ii) if he is an undischarged insolvent; or
(iii) if before or after the commencement of the Act he has been convicted of an offence involving moral
turpitude; 159 [or
(iv) if he as an employer in relation to an exempted establishment or an establishment to which the
Scheme applies has defaulted in the payment of any dues to the Central Board or the Fund
recoverable from him under the Act or the Scheme, as the case may be.]
160
[(2) If any question arises whether any person is disqualified under sub-paragraph (1), it shall be
referred to the Central Government and the decision of the Central Government on any such question shall be
final.]
161 [9. Removal from trusteeship or membership of a Regional Committee.—162 [The Central
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Government may remove from office any Trustee of the Central Board or the Chairman, Central Board may
remove from office any Member of a Regional Committee,—
(i) if, in the opinion of the Central Government or the Chairman, Central Board, such Trustee or Member
has ceased to represent the interest which he purports to represent on the Board or Committee, as
the case may be; or]
(ii) if he as an employer in relation to an exempted establishment or an establishment to which the
Scheme applies has defaulted in the payment of any dues to the Board or the Fund recoverable from
him under the Act or the Scheme, as the case may be:
Provided that no such Trustee or Member shall be removed from office unless a reasonable opportunity is
given to such Trustee or Member and the body whom he represents, of making any representation against the
proposed action.]
10. Absence from India.—(1) Before a non-official Trustee or a Member of a Regional Committee, leaves
India—
(a) he shall intimate to the Chairman of the 163 [Central Board] or of the Committee, as the case may be,
of the dates of his departure from and expected return to India, or
(b) if he intends to absent himself for a period longer than six months, he shall tender his resignation.
(2) If any Trustee or a Member of a Regional Committee leaves India for a period of six months or more
without intimation to the Chairman of the 164 [Central Board] or of the Regional Committee, as the case may
be, he shall be deemed to have resigned from the 165 [Central Board] or the Committee.
11. Meetings.—(1) 166 [The Central Board] of Trustees 167 [or the Executive Committee] or a Regional
Committee shall, subject to the provisions of Paragraph 12, meet at such place and time as may be appointed
by the Chairman:
168 [Provided that the Central Board or the Regional Committee shall meet at least twice in each financial

year and the Executive Committee shall meet at least four times in each financial year.]
(2) The Chairman may, whenever he thinks fit, and shall within fifteen days of the receipt of a requisition in
writing from not less than one-third of the members in the case of the 169 [Central Board] 170 [or the Executive
Committee] and not less than three members excluding the Chairman in the case of 171 [a Regional
Committee], call a meeting thereof.
12. Notice of meeting and list of business.—Notice of not less than 15 days from the date of posting,
containing the date, time and place of every ordinary meeting together with a list of business to be conducted
at the meeting shall be despatched by registered post or by special messenger to each Trustee or a Member of
[the Executive Committee or]172 the Regional Committee, as the case may be, present in India:
Provided that when the Chairman calls a meeting for considering any matter which in his opinion is urgent,
a notice giving such reasonable time as he may consider necessary shall be deemed sufficient.
173 [13. Chairman to preside at meetings.—The Chairman of the Central Board or the Executive

Committee or a Regional Committee shall preside at every meeting of the Central Board or the Executive
Committee or the Regional Committee, as the case may be, at which he is present. If the Chairman of the
Central Board is absent at any time, the Vice-Chairman thereof shall preside over the meeting of the Central
Board and exercise all the powers of the Chairman at the meeting. If the Vice-Chairman of the Central Board
or the Chairman of the Executive Committee or of a Regional Committee is absent at any time, the trustees or
members present shall elect one of the trustees or, as the case may be, the members to preside over the
meeting and the Trustee or Member so elected, shall exercise all the powers of the Chairman at the meeting.]
174
[14. Quorum.—(1) No business shall be transacted at a meeting of the 175 [Central Board] 176 [or the
Executive Committee or a Regional Committee unless at least eleven trustees or four members of the
Executive Committee or a Regional Committee, as the case may be,] are present, of whom—
(a) in the case of the Central Board at least one each shall be from among those appointed under
clauses (d) and (e) respectively of sub-section (1) of Section 5-A of the Act;
177
[(aa) in the case of the Executive Committee at least one each shall be from among those elected
under clauses (d) and (e) of sub-section (2) of Section 5-AA of the Act;]
(b) in the case of a Regional Committee, at least one shall be from among those 178 [appointed] under
clause (c) and at least one from among those 179 [appointed] under clause (d) of sub-paragraph (1) of
Paragraph 4.
(2) If at any meeting the number of trustees or members of 180 [the Executive Committee or] a Regional
Committee is less than the required quorum, the Chairman shall adjourn the meeting to a date not later than
seven days from the date of the original meeting informing the trustees or members of 181 [the Executive
Committee or] the Regional Committee, as the case may be, of the date, time and place of the adjourned
meeting and it shall thereupon be lawful to dispose of the business at such adjourned meeting irrespective of
the number of trustees or members of 182 [the Executive Committee or] the Regional Committee present.]
183
[14-A. Nomination of a substitute during the absence of a Trustee/Member of the Central
Board/Regional Committee.—(1) If a Trustee or a Member is unable to attend any meeting of the Central
Board or the Regional Committee, as the case may be, he may, by a written instrument signed by him,
addressed to the Chairman of the Central Board or the Regional Committee, as the case may be, and
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explaining the reasons for his inability to attend the meeting appoint any representative of the organisation
which he represents on the 184 [Central Board] or the Regional Committee, as his substitute for attending that
meeting of the Central Board or the Regional Committee in his place:
Provided that no such appointment shall be valid unless—
(i) such appointment has been approved by the Chairman of the Central Board or the Regional
Committee, as the case may be; and
(ii) the instrument making such appointment has been received by the Chairman of the Central Board or
the Regional Committee, as the case may be, 185 [* * *] before the date fixed for the meeting.
(2) A substitute validly appointed under sub-paragraph (1) shall have all the rights and powers of a Trustee
or a Member, in relation to the meeting of the Central Board or the Regional Committee, in respect of which
he is appointed and shall receive allowances and be under obligations as if he were a Trustee or a Member
appointed under the Act and the Scheme respectively.
(3) A Trustee or a Member appointing a substitute for attending any meeting of the Central Board or the
Regional Committee, as the case may be, shall, notwithstanding anything contained in this paragraph,
continue to be liable for the misappropriation or misapplication of the Fund by the substitute and shall also be
liable for any act of misfeasance or non-feasance committed in relation to the Fund by the substitute
appointed by him.]
15. Disposal of business.—Every question considered at a meeting of the 186 [Central Board] 187 [or the
Executive Committee] or a Regional Committee shall be decided by a majority of the votes of trustees or
[members of the Executive Committee or a Regional Committee] present and voting. In the event of an
equality of votes the Chairman shall exercise a casting vote:
Provided that the Chairman may, if he thinks fit, direct that any question shall be decided by the circulation
of necessary papers to trustees or 188 [members of the Executive Committee or a Regional Committee] present
in India and by securing their opinions in writing. Any such question shall be decided in accordance with the
opinion of the majority of trustees or members received within the time-limit allowed and if the opinions are
equally divided, the opinion of the Chairman shall prevail:
Provided further that any trustee or member of 189 [the Executive Committee or] a Regional Committee may
request that the question referred to trustees or 190 [members of the Executive Committee or a Regional
Committee], as the case may be, for written opinion be considered at a meeting of the 191 [Central Board] 192
[or the Executive Committee] or a Regional Committee and thereupon the Chairman may, and if the request
is made by not less than three trustees or 193 [members of the Executive Committee or a Regional Committee],
shall direct that it be so considered.
16. Minutes of meetings.—(1) The minutes of a meeting of the 194 [Central Board] 195 [or the Executive
Committee] or a Regional Committee showing inter alia the names of the trustees or members of the 196
[Executive Committee or a Regional Committee] present thereat shall be circulated to all trustees or members
of the 197 [Executive Committee or a Regional Committee] present in India not later than one month from the
date of the meeting. The minutes shall thereafter be recorded in a minute book as a permanent record:
Provided that if another meeting is held within a period of one month and ten days, the minutes shall be
circulated so as to reach the trustees or members at least ten days before such meeting.
(2) The records of the minutes of each meeting shall be signed by the Chairman after confirmation with
such modifications, if any, as may be considered necessary at the next meeting.
198 [17. Acts of [* * *]199 a Regional Committee not invalid by reason merely of any vacancy in, or

defect in the constitution, etc.—No act or proceeding of [* * *]200 a Regional Committee shall be deemed
to be invalid by reason merely of any vacancy in or any defect in the constitution of [* * *]201 the Regional
Committee [* * *]202 .]
18. Fees and allowances.—(1) The 203 [travelling allowance and daily allowance of an official trustee or
official member of the Executive Committee or a Regional Committee] shall be governed by the rules
applicable to him for journeys performed on official duties and shall be paid by the authority paying his salary.
204 [(2) Subject to the provisions of sub-paragraphs (3) and (4), every non-official Trustee or non-official

Member of the Executive Committee or a Regional Committee shall be allowed travelling and daily allowances
for attending the meeting of the Central Board or the Executive Committee or the Regional Committee, as the
case may be, at the following rates, namely:—
(i) Travelling allowance,—
(A) a non-official Trustee or Member residing at the place where a meeting is held shall be allowed
the actual expenditure incurred by him on conveyance, subject to the maximum of 205 [rupees one
hundred and fifty for each day for travel within the city];
(B) a non-official Trustee or Member not residing at the place where a meeting is held, shall be
allowed,—
(a) actual expenditure incurred by him on air journey by economy 206 [* * *] class;
(b) actual expenditure incurred by him on single return journey fare by rail 207 [by first Air-
conditioned class or] by 2nd A.C. two-tier sleeper or First Class, as the case may be;
(c) actual fare or expenditure incurred by him on road journey by taxi or own car or auto-rickshaw
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or bus (other than an air-conditioned bus) but not exceeding the rates notified by the concerned
Director of Transport for journey by taxi or auto-rickshaw. When the journey is performed
between places connected by rail, the fare will be limited to what would have been admissible to
the Trustee or Member under clause (b) of this item.
(ii) Daily allowance,—
(A) a non-official Trustee or Member residing at a place where a meeting is held shall not be entitled
to any daily allowance;
208 [(B) a non-official Trustee or a Member not residing at the place where a meeting is held shall be

paid Rs 1500 per day if the Member stays in a hotel, and, not exceeding Rs 200 per day as
expenses towards food]:
Provided that the daily allowance shall be calculated for attending the meeting for the entire
absence from the normal place of residence of the non-official Trustee or Member on calendar day
basis i.e. midnight to midnight as under:—
For absence not exceeding 6 hours Nil
For absence exceeding 6 hours but not exceeding 12
hours 70%
For absence exceeding 12 hours 100%]
(3) Where such Trustee or Member being a Member of a State Legislature attends a meeting of the Central
Board or 209 [the Executive Committee or] the Regional Committee, as the case may be, he shall be entitled—
(i) when the State Legislature is not in session, to such travelling and daily allowances as are admissible
to Grade I Officers of the State Government; and
(ii) when the State Legislature is in session to such travelling and daily allowances as are admissible to
the members of that Legislature for attending meetings of the Legislature.
(4) Where such Trustee or Member being a Member of either House of Parliament attends a meeting of the
Central Board or 210 [the Executive Committee or], the Regional Committee, as the case may be, he shall be
entitled to such travelling and daily allowances as may be admissible to him under the rules laid down by the
Central Government on the subject from time to time:
211 [Provided that when a Minister is appointed as Chairman or Member of the Board or of 212 [the Executive

Committee or of the Regional Committee], and attends a meeting of such Central Board or 213 [the Executive
Committee or] Regional Committee, as the case may be, his travelling and daily allowance shall be governed
by the rules applicable to him for journeys performed on official duties and shall be paid by the authority
paying his salary.]
(5) 214 [* * *]
Explanation I.—No daily or travelling allowance in respect of any day or journey, as the case may be, shall
be claimed under this paragraph by a Trustee or Member of 215 [the Executive Committee or] a Regional
Committee if he has drawn or will draw allowance for the same from his employer or as a Member of any
Legislature or of any Committee or Conference constituted or convened by Government and no travelling
allowance shall be claimed if he uses a means of transport provided at the expense of Government or his
employer.
Explanation II.—216 [* * *].
CHAPTER III
APPOINTMENT AND POWERS OF COMMISSIONER AND OTHER STAFF OF BOARD OF TRUSTEES
217 [19. Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer.—

The Central Provident Fund Commissioner and the Financial Advisor and Chief Accounts Officer shall not
undertake any work unconnected with their office without the previous sanction of the Central Government.]
20. 218 [Omitted].
219 [21. Opening of regional and other offices.—The Central Board may, 220 [* * *], open such regional

and local offices as it may consider desirable for the proper implementation of the Scheme. It may also define
the functions and duties of the regional and local offices.]
221 [22. Secretary of the Central Board or a Regional Committee.—222 [(1) The Central Provident Fund

Commissioner shall be the Secretary of the Central Board and of the Executive Committee. The Additional
Central Provident Fund Commissioner in charge of a State shall be Secretary of the Regional Committee of the
State or Union Territory where the State has more than one Regional Office in existence. Where the State has
only one Regional Office, the Regional Provident Fund Commissioner in charge of the Region shall be the
Secretary of the Regional Committee of the State or Union Territory within his jurisdiction.]
(2) The Secretary to the Central Board or 223 [the Executive Committee or] a Regional Committee shall, in
consultation with the Chairman, convene meetings of the Central Board or 224 [the Executive Committee or]
the Regional Committee, as the case may be, keep a record of its minutes and shall take the necessary steps
for carrying out the decisions of the Central Board or 225 [the Executive Committee or] the Regional Committee,
as the case may be.]
NOTIFICATION
S.O. 2764, dated 3rd July, 1969.—In exercise of the powers conferred by sub-paragraph (1) of Paragraph
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22 of the Employees' Provident Funds Scheme, 1952, the Central Government hereby appoints the Central
Provident Fund Commissioner, Employees' Provident Fund, as the Secretary to the Central Board of Trustees
set up under the notification of the Government of India in the late Department of Social Security No. S.O.
1156, dated the 1st April, 1965.
226
[22-A. Appointment of officers and employees of the Central Board.—The power of appointment
vested in the Central Board under sub-section (3) of Section 5-D of the Act shall be exercised by the Board in
relation to posts carrying the maximum scale of pay of Rs 227 [14300-18300].]
228 [23. Information of appointments to the Central Board.—References relating to all appointments of

officers of the 229 [level of the Regional Provident Fund Commissioners and above made by the Chairman,
Central Board] shall be placed before the next meeting of the Central Board for information.]
230
[24. Administrative and financial powers of a Commissioner.—(1) A Commissioner may, without
reference to the Central Board, sanction expenditure on contingencies, supplies and services and purchases of
articles required for administering the Fund subject to financial provision in the budget and subject to the
limits up to which a Commissioner may be authorised to sanction expenditure on any single item from time to
time by the Central Board [* * *]231 .
(2) A Commissioner may also exercise such administrative and financial powers other than those specified
in sub-paragraph (1) above, as may be delegated to him from time to time by the Central Board [* * *]232 .
(3) A Commissioner may delegate from time to time the administrative and financial powers delegated to
him by the Central Board to any officer under his control or superintendence to the extent considered suitable
by him for the administration of the Scheme. A statement of such delegation shall be placed before the next
meeting of the Central Board for information.]
233 [24-A. Delegation of power by the Central Board.—234 [(1) The Central Board [* * *]235 , may by a

resolution empower its Chairman to sanction expenditure on any item, whether in the nature of capital
expenditure or revenue expenditure, as it may deem necessary for the efficient administration of the Fund,
subject to financial provisions in the Budget where such expenditure is beyond the limits up to which the
Commissioner is authorised to sanction expenditure on any single item.]
(2) The Central Board may also, by a resolution, empower its Chairman to appoint such officers and
employees other than those mentioned in sub-sections (1) and (2) of Section 5-D of the Act, as he may
consider necessary for the efficient administration of the Scheme.
(3) All sanctions of expenditure made by the Chairman in pursuance of sub-paragraph (1) shall be reported
to the Central Board as soon as possible after the sanction of the expenditure.]
25. Powers of the Central Government until the Central Board is constituted.—Until the Central
Board is constituted, the Central Government shall administer the Fund and may exercise any of the powers
and discharge any of the functions of the Board:
Provided that on the constitution of the Central Board, the Central Government shall transfer amounts
standing to the credit of the Fund to the Central Board.
CHAPTER IV
MEMBERSHIP OF THE FUND
236
[26. Classes of employees entitled and required to join the Fund.—(1)(a) Every employee
employed in or in connection with the work of a factory or other establishment to which this Scheme applies,
other than an excluded employee, shall be entitled and required to become a Member of the Fund from the
day this paragraph comes into force in such factory or other establishment.
(b) Every employee employed in or in connection with the work of a factory or other establishment to which
this Scheme applies, other than an excluded employee, shall also be entitled and required to become a
Member of the Fund from the day this paragraph comes into force in such factory or other establishment if on
the date of such coming into force, such employee is a subscriber to a provident fund maintained in respect of
the factory or other establishment or in respect of any other factory or establishment (to which the Act
applies) under the same employer:
Provided that where the Scheme applies to a factory or other establishment on the expiry or cancellation of
an order of exemption under Section 17 of the Act, every employee who but for the exemption would have
become and continued as a Member of the Fund, shall become a Member of the Fund forthwith.
(2) After this paragraph comes into force in a factory or other establishment, every employee employed in
or in connection with the work of that factory or establishment, other than an excluded employee, who has not
become a Member already shall also be entitled and required to become a Member of the Fund from the date
of joining the factory or establishment.
(3) An excluded employee employed in or in connection with the work of a factory or other establishment to
which this scheme applies shall, on ceasing to be such an employee, be entitled and required to become a
Member of the Fund from the date he ceased to be such employee.
(4) On re-election of an employee or a class of employees exempted under Paragraph 27 or Paragraph 27-A
to join the Fund or on the expiry or cancellation of an order under that paragraph, every employee, shall
forthwith become a Member thereof.
(5) Every employee who is a Member of a private provident fund maintained in respect of an exempted
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factory or other establishment and who but for exemption would have become and continued as a Member of
the Fund shall, on joining a factory or other establishment to which this scheme applies, become a Member of
the Fund forthwith.
(6) Notwithstanding anything contained in this paragraph 237 [an officer not below the rank of an Assistant
Provident Fund Commissioner] may, on the joint request in writing of any employee of a factory or other
establishment to which this Scheme applies and his employer, enrol such employee as a Member or allow him
to contribute on more than 238 [fifteen thousand rupees] of his pay per month if he is already a Member of the
Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of
the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative
charges payable and shall comply with all statutory provisions in respect of such employee.]
► Scope.—Para 26 covers the past qualifying period as well. Ram Krishna Rao v. State of Kerala, AIR 1968 SC 1367 :
(1968) 2 SCR 819 : (1969) 2 LLJ 682.
► Effective date.—In peculiar circumstances of the case, the Karnataka High Court directed Para 26(1)(a) to be given
effect to only from 22-1-1993. Jyothi Home Industries v. R.P.F. Commr., (1994) 1 LLJ 49 : (1993) 2 LLN 146 : 1993 Lab IC
2213 (Kant)(DB).
► Validity of Para 26(1)(a).—Para 26(1)(a) of the scheme, as amended in 1990, is not ultra vires the Act. However, read
with Sections 1(3) and 2(f) of the Act, it would not cover persons employed for a short period on account of some passing
necessity, temporary need or emergency. Jyothi Home Industries v. R.P.F. Commr., (1994) 1 LLJ 49 : (1993) 2 LLN 146 :
1993 Lab IC 2213 (Kant)(DB). See also Cotton Corpn. of India v. Union of India, (1993) 1 LLN 311 : (1993) 1 LLJ 1015 : 1993
Lab IC 21 (Raj)(DB).
26-A. Retention of membership.—(1) A Member of the Fund shall continue to be a Member until he
withdraws under Paragraph 69 the amount standing to his credit in the Fund or is covered by a notification of
exemption under Section 17 of the Act or an order of exemption under Paragraph 27 or Paragraph 27-A.
Explanation.—239 [* * *]
(2) Every Member employed as an employee other than an excluded employee, in a factory or other
establishment to which the Scheme applies, shall contribute to the Fund, and the contribution shall also be
payable to the Fund in respect of him by the employer. Such contribution shall be in accordance with the rate
specified in Paragraph 29:
Provided that subject to the provisions contained in sub-paragraph (6) of Paragraph 26 and 240 [in
Paragraph 27], or sub-paragraph (1) of Paragraph 27-A, where the monthly pay of such a Member exceeds 241
[fifteen thousand rupees], the contribution payable by him, and in respect of him by the employer, shall be
limited to the amounts payable on a monthly pay of 242 [fifteen thousand rupees] including 243 [dearness
allowance, retaining allowance (if any) and] cash value of food concession.
244
[26-B. Resolution of doubts.—If any question arises as to whether an employees is entitled to, or
required to become, or continue as, a member, or as to the date from which he is so entitled or required to
become a member, the same shall be referred to the Regional Provident Fund Commissioner who shall decide
the same:
Provided that both the employer and the employee shall be heard before passing any order in the matter.]
► Scope.—Though both Para 26-B of the Scheme and Section 19-A of the Act are meant for removal of certain doubts, the
frame of the two provisions differs in material respects. Rashtriya Mill Mazdoor Sangh v. Union of India, (1965) 2 LLJ 704 (Raj).
The controversy envisaged by Para 26-B relates to a dispute between the employer and in respect of particular employees in
an establishment, which is governed by the Scheme or the Act. This paragraph has no reference to dispute arising between the
Provident Fund Commissioner and the employer with regard to the direction of the Commissioner to the employer to pay the
amount due under the Act. In this paragraph the dispute is to be resolved after hearing both the employer and the employees.
The Act further accords a finality to the decision under Section 7-A of the Act, but no such express provision is found in Para
26-B. Glamour v. R.P.F. Commr., 1975 Lab IC 954 (Del).
► Eligibility for membership.—Whether an employee is eligible for membership or not is a matter which has to be decided
after hearing the employee and his employer. Further, even if the employer remained ex parte, notice is necessary to the
employee before determination of the eligibility under Para 28-B. Sasidharan v. R.P.F. Commr., 1982 Lab IC 597 (Ker HC).
► Plea for exemption.—A person who is himself under no duty to become a Member of the provident fund, need not go
begging for exemption before the Commissioner who himself cannot exercise the power vested under Para 27 in such cases.
Mysore State Coop. Printing Works v. R.P.F. Commr., (1976) 49 FJR 288 (Kar).
245
[27. Exemption of an employee.—(1) A Commissioner may by order and subject to such conditions as
may be specified in the order exempt from the operation of all or any of the provisions of the Scheme an
employee to whom the Scheme applies on receipt of application in Form I from such an employee:
Provided that such an employee is entitled to benefit in the nature of Provident Fund, gratuity or old-age
pension according to the rules of the factory or other establishment and such benefits separately or jointly are
on the whole not less favourable than the benefits provided under the Act and the Scheme.
(2) Where an employee is exempted as aforesaid, the employer shall in respect of such employee maintain
such account, submit such returns, provide such facilities for inspection, pay such inspection charges and
invest provident fund collections in such manner as the Central Government may direct:
246
[Provided that above mentioned returns shall be submitted by the employer in electronic format also, in
such form and manner as may be specified by the Commissioner.]
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(3) An employee exempted under sub-paragraph (1) may by an application to the Commissioner make a
declaration that he shall become a Member of the Fund.
(4) No employee shall be granted exemption or permitted to apply out of exemption more than once on
each account.]
247
[27-A. Exemption of a class of employees.—(1) 248 [The appropriate Government] may by order and
subject to such conditions as may be specified in the order exempt from the operation of all or any of the
provisions of this Scheme any class of employees to whom the Scheme applies:
Provided that such class of employees is entitled to benefits in the nature of Provident Fund, gratuity or old
-age pension according to the rules of the 249 [factory or other establishment] and such benefits separately or
jointly are on the whole not less favourable than the benefits provided under the Act and this Scheme.
(2) Where any class of employees is exempted as aforesaid, the employer shall in respect of such class of
employees maintain such account, submit such returns, provide such facilities for inspection, pay such
inspection charges and invest provident fund collections in such manner as the Central Government may
direct:
250 [Provided that above mentioned returns shall be submitted by the employer in electronic format also, in

such form and manner as may be specified by the Commissioner.]

(3) A class of employees exempted under sub-paragraph (1) or the majority of employees constituting
such class may by an application to the Commissioner make a declaration that the class of employees shall
become Members of the Fund.
(4) No class of employees shall be granted exemption or permitted to apply out of exemption more than
once on each account.
(5) The provisions of this paragraph shall be deemed to have come into force with effect from 14th October,
1953.]
251 [27-AA. Terms and conditions of exemption.—All exemptions already granted or to be granted

hereafter under Section 17 of the Act or under Paragraph 27-A of the Scheme shall be subject to the terms
and conditions as given in the Appendix A252 .]
► Exemption — Grant of.—Item 25 of Appendix A to Para 27-AA of the Employees' Provident Funds Scheme, intra vires
of Section 17(2) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Commissioner is empowered to
impose any condition while granting order of relaxation, Shell India Markets (P) Ltd. v. Central Provident Fund Commr., (2012)
133 FLR 735 (Kant).
28. Transfer of accumulations from existing Provident Funds.—(1) Every authority in charge of, or
entrusted with the management of, any Provident Fund in existence 253 [* * *], the accumulations wherein are
to be transferred to the Fund under sub-section (2) of Section 15 of the Act, 254 [or sub-section (5) of Section
17 thereof, as the case may be] shall, [* * *]255 ,
(i) send to the 256 [* * *] Commissioner a statement showing the amount standing to the credit of each
subscriber on the date of the transfer the total accumulations to the credit of subscribers generally on
that date and the advances, if any, taken by the subscribers 257 [within twenty-five days of the
application of the Scheme, or cancellation of the exemption, as the case may be];
(ii) transfer to the Fund in the manner specified in sub-paragraph (2) the total accumulations standing
to the credit of the subscribers in relation to each factory 258 [within ten days of the application of the
Scheme, or cancellation of exemption, as the case may be, in case of liquid cash in bank and within
thirty days in case of securities]; and
(iii) transfer to the 259 [Central Board] all pass-books, books of account and other documents relating to
the said accumulations.
(2) All accumulations standing to the credit of the subscribers, howsoever invested, shall be transferred to
the Fund by the authority aforesaid in cash:
260
[Provided that where the whole or any part of such accumulations consists of investments in Government
securities 261 [or in securities guaranteed by appropriate Government as regards repayment of principal and
payment of interest or in both] the authority making the transfer to the Fund shall transfer those securities at
the price for which they were actually purchased or transfer a sum equivalent to such price. In case, however,
the whole or any part of such accumulations is invested in National Savings Certificates or National Plan
Savings Certificates, the appreciated value of such certificates at the time of the transfer will be taken into
account in determining the amount of the accumulations to be transferred, provided that the difference
between the face-value of such certificate and their appreciated value at the time of the transfer has already
been credited to the accounts of the subscribers : ]
262 [Provided further that where the whole or any part of such accumulations consists of investments in 263

[securities bearing no guarantee of an appropriate Government as regards repayment of principal and

payment of interest] the Central Government may, in exceptional cases, allow acceptance of the transfer of
such securities from the authority making the transfer to the Fund at the price for which they were actually
purchased.]
Explanation.—The total amount of provident fund accumulations includes interest thereon and the authority
in charge of the Fund shall transfer in cash any balance of interest on investments which happens to be
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undistributed on the date of the transfer, or realised or realisable for the period prior to the registration of the
securities in the name of the Central Board of Trustees, Employees' Provident Fund.
(3) Any cash transferred under sub-paragraph (2) shall be deposited in any office or branch of the Reserve
Bank of India or the 264 [State] Bank of India to the credit of the Central Board, and the receipt obtained in
respect thereof shall be forwarded to the 265 [* * *] Commissioner:
Provided that where there is no office or branch of either of the two Banks at the place where the 266 [factory
or other establishment] is situated the amount shall be credited to the Central Board by means of a Reserve
Bank of India 267 [Governmental draft at par].
(4) The accumulations transferred to the Fund in accordance with this paragraph shall be credited to the
account of each of the members of the Fund, to the extent to which he may be entitled thereto having regard
to the statement furnished by the authority aforesaid.
(5) When the accumulations in any such Provident Fund as is referred to in sub-paragraph (1) have been
so transferred to the Fund, the 268 [* * *] Commissioner may, by notification in the Gazette of India, declare
that the subscribers of such Provident Fund have now become members of the Fund and that the
accumulations aforesaid have now become vested in the Central Board.
CHAPTER V
CONTRIBUTIONS
269
[29. Contributions.—(1) The contributions payable by the employer under the Scheme shall be at the
rate of [ten per cent]270 of the 271 [basic wages, dearness allowance (including the cash value of any food
concessions) and retaining allowance (if any)] payable to each employee to whom the Scheme applies:
272 [Provided that the above rate of contribution shall be [twelve per cent]273 in respect of any establishment

or class of establishments which the Central Government may specify in the Official Gazette from time to time
under the first proviso to sub-section (1) of Section 6 of the Act.]
(2) The contribution payable by the employee under the Scheme shall be equal to the contribution payable
by the employer in respect of such employee:
274
[Provided that in respect of any employee to whom the Scheme applies, the contribution payable by him
may, if he so desires, be an amount exceeding [ten per cent]275 or [twelve per cent]276 , as the case may be, of
his basic wages, dearness allowance and retaining allowance (if any) subject to the condition that the
employer shall not be under an obligation to pay any contribution over and above his contribution payable
under the Act.]
(3) The contributions shall be calculated on the basis of the 277 [basic wages, dearness allowance (including
the cash value of any food concession) and retaining allowance (if any)] actually drawn during the whole
month whether paid on daily, weekly, fortnightly or monthly basis.]
278 [(4) Each contribution shall be calculated to 279 [the nearest rupee, 50 paise or more to be counted as the

next higher rupee and fraction of a rupee less than 50 paise to be ignored.]]
280
[30. Payment of contribution.—(1) The employer shall, in the first instance, pay both the contribution
payable by himself (in this Scheme referred to as the employer's contribution) and also, on behalf of the
member employed by him directly or by or through a contractor, the contribution payable by such member (in
the Scheme referred to as the member's contribution).
(2) In respect of employees employed by or through a contractor, the contractor shall recover the
contribution payable by such employee (in this Scheme referred to as the member's contribution) and shall
pay to the principal employer the amount of member's contribution so deducted together with an equal
amount of contribution (in this Scheme referred to as the employer's contribution) and also administrative
charges [* * *]281 .
(3) It shall be the responsibility of the principal employer to pay both the contribution payable by himself
in respect of the employees directly employed by him and also in respect of the employees employed by or
through a contractor and also administrative charges [* * *]282 .]
283
[Explanation.—For the purposes of this paragraph the expression “administrative charges” means such
percentage of the pay (basic wages, dearness allowance, retaining allowance, if any, and cash value of food
concessions admissible thereon) for the time being payable to the employees other than an excluded
employee and in respect of which provident fund contributions are payable as the Central Government may, in
consultation with the Central Board and having regard to the resources of the Fund for meeting its normal
administrative expenses fix.284 ]
NOTIFICATIONS
(1)
Noti. No. S.O. 2011(E), dated May 21, 2018.—In exercise of the powers conferred by the Explanation to
Paragraph 30 read with Paragraph 39 of the Employees' Provident Funds Scheme, 1952, and in supersession
of the notification of the Government of India in the Ministry of Labour and Employment, published in the
Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O. 827(E), dated the 15th
March, 2017, except as respects things done or omitted to be done before such supersession, the Central
Government, after consulting the Central Board and having regard to the resources of the Employees'
Provident Fund available for meeting its normal administrative expenses, hereby fixes the administrative
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charges payable by the employer for the purposes of Paragraph 30 and sub-paragraph (1) of Paragraph 38 of
the said Scheme with effect from 1st June, 2018 at 0.50 per cent (zero point five zero per cent) of the pay as
referred to in the said paragraphs subject to a minimum sum of seventy five rupees per month for every non-
functional establishment having no contributory member and five hundred rupees per month per
establishment for other establishments.
2. For the removal of doubts, it is hereby notified that nothing contained in this notification shall affect the
administrative charges payable in respect of the period up to and inclusive of the 31st May, 2018 in respect of
which the notification referred to in Paragraph 1 herein shall continue to apply as if the same had not been
superseded.
(2)
S.O. 443(E), dated February 10, 2016.—In exercise of the powers conferred by the Explanation to
Paragraph 30 read with Paragraph 39 of the Employee's Provident Funds Scheme, 1952 and in partial
modification of the notification of the Government of India in the Ministry of Labour and Employment, number
S.O. 323(E), dated the 2nd February, 2015, published in the Gazette of India, Part II, Section 3, sub-section
(ii), dated the 2nd February, 2015, the Central Government, after consulting the Central Board and having
regard to the resources of the Employee's Provident Fund available for meeting its normal administrative
expenses, hereby frames an Incentive Refund Scheme in respect of administrative charges deposited for
eligible employer for providing Universal Account Number (UAN) to all employees.
Incentive Refund Scheme A : To claim 10 per cent refund of administrative charges paid during the
quarters, the eligible establishment has to achieve the following criteria relating to UAN in respect of its
contributing members in each of the month falling in the quarter—
(i) providing member's details as required under Form No. 11 (New) (80 per cent or above);
(ii) seeding of all the three i.e. AADHAR [at least 80 per cent of (i) above], Bank A/c [100 per cent of (i)
above] and PAN (wherever applicable);
(iii) UAN activation [100 per cent of (i) above].
Incentive Refund Scheme B : To claim 5 per cent refund of administrative charges paid during the quarter,
the eligible establishment has to achieve the following criteria relating to UAN in respect of its contributing
members in each of the month falling in the quarter—
(a) providing member's details as required in Form No. 11 (New) [60 per cent or above];
(b) seeding of AADHAR [70 per cent of (a) above], Bank A/c [80 per cent of (a) above] and PAN (wherever
applicable);
(c) UAN activation [60 per cent of (a) above].
2. The incentive by way of refund shall be payable at the end of every quarter starting from quarter ending
March, 2016, as per procedure prescribed by the Central Provident Fund Commissioner and only such
establishments shall be considered eligible for the scheme of refund which have in each month of the quarter
achieved the criteria for qualification either in Incentive Refund Scheme ‘A’ or Incentive Refund Scheme ‘B’.
3. The Incentive Refund Scheme shall be in operation for one year with effect from 1st January, 2016 to
31st December, 2016 (i.e. for the quarters beginning January, 2016, April, 2016, July, 2016 and October,
2016).
31. Employer's share not to be deducted from the members.—Notwithstanding any contract to the
contrary the employer shall not be entitled to deduct the employer's contribution from the wage of a member
or otherwise to recover it from him.
32. Recovery of a member's share or contribution.—(1) The amount of a member's contribution paid
by the employer [or a contractor]285 shall, notwithstanding the provisions in this Scheme or any law for the
time being in force or any contract to the contrary, be recoverable by means of deduction from the wages of
the member and otherwise:
Provided that no such deduction may be made from any wage other than that which is paid in respect of
the period or part of the period in respect of which the contribution is payable:
Provided further that the employer [or a contractor]286 shall be entitled to recover the employee's share
from a wage other than that which is paid in respect of the period for which the contribution has been paid or
is payable where the employee has in writing given a false declaration at the time of joining service with the
said employer [or a contractor]287 that he was not already a member of the Fund:
Provided further that where no such deduction has been made on account of an accidental mistake or a
clerical error, such deduction may, with the consent in writing of the Inspector, be made from the 288
[subsequent] wages.
(2) Deduction made from the wages of a member paid on daily, weekly or fortnightly basis should be
totalled up to indicate the monthly deductions.
(3) Any sum deducted by an employer or a contractor from the wages of an employee under this Scheme
shall be deemed to have been entrusted to him for the purpose of paying the contribution in respect of which
it was deducted.
► Effect of Para 32(3).—Para 32(3) creates a fiction of entrustment. Hindustan Times Ltd. v. Union of India, (1998) 2
SCC 242 : 1998 SCC (L&S) 481.
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289 [32-A. Recovery of damages for default in payment of any contribution.—290 [(1) Where a

employer makes default in the payment of any contribution to the Fund, or in the transfer of accumulations
required to be transferred by him under sub-section (2) of Section 15 or sub-section 291 [(5)] of Section 17 of
the Act or in the payment of any charges payable under any other provisions of the Act or the Scheme or
under any of the conditions specified under Section 17 of the Act, the Central Provident Fund Commissioner or
such officer as may be authorised by the Central Government by notification in the Official Gazette in this
behalf, may recover from the employer by way of penalty, damages at the rates given in the table below:—
TABLE
Sl. No. Period of default Rates of damages
(percentage of arrears per
annum)
(1) (2) (3)
(a) Less than 2 months Five
(b) Two months and above but less than four months Ten
(c) Four months and above but less than six months Fifteen
(d) Six months and above Twenty-five]
(2) The damages shall be calculated to the nearest rupee, 50 paise or more to be counted as the nearest
higher rupee and fraction of a rupee less than 50 paise to be ignored.]
292 [32-B. Terms and conditions for reduction or waiver of damages.—The Central Board may reduce

or waive the damages levied under Section 14-B of the Act in relation to an establishment specified in the
second proviso to Section 14-B, subject to the following terms and conditions, namely,—
(a) in case of a change of management including transfer of the undertaking to workers' cooperative and
in case of merger or amalgamation of the sick industrial company with any other industrial company,
complete waiver of damages may be allowed;
(b) in cases, where the Board for Industrial and Financial Reconstruction, for reasons to be recorded in
its scheme, in this behalf recommends, waiver of damages up to 100 per cent may be allowed;
(c) in other cases, depending on merits, reduction of damages up to 50 per cent may be allowed.]
CHAPTER VI
DECLARATION, CONTRIBUTION CARDS AND RETURNS
33. Declaration by persons already employed at the time of the institution of the Fund.—Every
person who is required or entitled to become a member of the Fund shall be asked forthwith by his employer
to furnish and shall, on such demand, furnish to him, for communication to the Commissioner, particulars
concerning himself and his nominee required for the Declaration Form in Form 2. Such employer shall enter
the particulars in the Declaration Form and obtain the signature or thumb-impression of the person
concerned.
34. Declaration by persons taking up employment after the Fund has been established.—The
employer in relation to a 293 [factory or other establishment] shall, before taking any person into employment,
ask him to state in writing whether or not he is a member of the Fund and if he is, ask for the Account
Number and/or the name and particulars of the last employer. If he is unable to furnish the Account Number,
he shall require such person to furnish and such person shall, on demand, furnish to him for communication to
the Commissioner, particulars regarding himself and his nominee required for the Declaration Form294 . Such
employer shall enter the particulars in the Declaration Form and obtain the signature or thumb-impression of
the person concerned:
295 [Provided that in the case of any such employee who has become a member of the Family Pension Fund

under the Employees' Family Pension Scheme, 1971, the aforesaid Declaration Form shall also contain such
particulars as are necessary to comply with the requirements of that Scheme.]
35. Preparation of contribution cards.—The employer shall prepare a contribution card 296 [in Form 3]
[or in Form 3-A]297 as may be appropriate, in respect of every employee in his employment at the
commencement of the Scheme or who is taken into employment after that date and who is required or
entitled to become or is a member of the Fund including those who produce an Account Number and in
respect of whom no fresh Declaration Form is prepared:
298
[Provided that in the case of any such employee who has become a member of the Family Pension Fund
under the Employees' Family Pension Scheme, 1971, the aforesaid Forms shall also contain such particulars as
are necessary to comply with the requirements of that Scheme.]
36. Duties of employers.—(1) Every employer shall send to the Commissioner, within fifteen days of the
commencement of this Scheme, a consolidated return in such form as the Commissioner may specify [* * *]
299 of the employees required or entitled to become members of the Fund showing the 300 [basic wage,

retaining allowance (if any) and dearness allowance including the cash value of any food concession] paid to
each of such employees:
301 [Provided that if there is no employee who is required or entitled to become a member of the Fund, the

employer shall send a ‘NIL’ return.]

(2) Every employer shall send to the Commissioner within fifteen days of the close of each month a
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return—
(a) in Form 5, of the employees qualifying to become members of the Fund for the first time during the
preceding month together with the declarations in Form 2 furnished by such qualifying employees,
and
(b) [in such Form302 as the Commissioner may specify]303 , of the employees leaving service of the
employer during the preceding month:
304
[Provided that if there is no employee qualifying to become a member of the Fund for the first time or
there is no employee leaving service of the employer during the preceding month, the employer shall send a
‘NIL’ return : ]
305 [Provided further that a copy of the forms as mentioned in clauses (a) and (b) above shall be provided

by the employer to concerned employees immediately after joining the service or at the time of leaving the
service, as the case may be.]
(3) [Omitted]306
307
[(4) Every employer shall maintain an inspection notebook in such form as the Commissioner may
specify, for an Inspector to record his observations on his visit to the establishment.]
308 [(5)] Every employer shall maintain such accounts in relation to the amounts contributed to the Fund by

him and by his employees as the Central Board may, from time to time, direct and it shall be the duty of
every employer to assist the Central Board in making such payments from the Fund to his employees as are
sanctioned by or under the authority of the Central Board.
309 [(6)] Notwithstanding anything hereinbefore contained in this paragraph, the Central Board may issue

such directions to employers generally as it may consider necessary or proper for the purpose of implementing
the Scheme, and it shall be the duty of every employer to carry out such directions.
310
[(7) Every employer shall send to the Commissioner such returns in electronic format also, in such form
and manner as may be specified by the Commissioner.]
311 [36-A. Employer to furnish particulars of ownership.—Every employer in relation to a factory or

other establishment to which the Act applies on the date of coming into force of the Employees' Provident
Funds (Tenth Amendment) Scheme, 1961, or is applied after that date, shall furnish [in duplicate]312 to the
Regional Commissioner in Form 5-A annexed hereto 313 [particulars of all the branches and departments,
owners], occupiers, directors, partners, manager or any other person or persons who have the ultimate control
over the affairs of such factory or establishment and also send intimation of any change in such particulars,
within fifteen days of such change, to the Regional Commissioner by registered post and in such other manner
as may be specified by the Regional Commissioner]:
314 [Provided that in the case of any employer of a factory or other establishment to which the Act and the

Family Pension Scheme, 1971, shall apply the aforesaid Form may be deemed to satisfy the requirements of
the Employees' Family Pension Scheme, 1971, for the purpose specified above : ]
315
[Provided further that above mentioned details shall be furnished by the employer in the electronic
format also, in such form and manner as may be specified by the Commissioner.]
316 [36-B. Duties of contractors.—Every contractor shall, within seven days of the close of every month,

submit to the principal employer a statement showing the recoveries of contributions in respect of employees
employed by or through him and shall also furnish to him such information as the principal employer is
required to furnish under the provisions of the Scheme to the Commissioner.]
37. Allotment of Account Numbers.—On receipt of the information referred to in Paragraphs 33, 34 and
36, the Commissioner shall promptly allot an Account Number to each employee qualifying to become a
member and shall communicate the Account Number to the member through the employer.
38. Mode of payment of contributions.—(1) The employer shall, before paying the member his wages in
respect of any period or part of period for which contributions are payable, deduct the employee's contribution
from his wages which together with his own contribution as well as an administrative charge of such
percentage 317 [of the pay (basic wages, dearness allowance, retaining allowance, if any, and cash value of food
concessions admissible thereon) for the time being payable to the employees other than an excluded
employee and in respect of which provident fund contributions are payable, as the Central Government may
fix, he shall within fifteen days of the close of every month pay the same to the Fund 318 [electronic through
internet banking of the State Bank of India or any other Nationalised Bank 319 [or through PayGov platform] 320
[or through scheduled banks in India including private sector banks] authorized for collection] on account of
contributions and administrative charge : ]
321 [Provided that the Central Provident Fund Commissioner may for reasons to be recorded in writing, allow

any employer or class of employer to deposit the contributions by any other mode other than internet
banking.]
322 [(2) The employer shall forward to the Commissioner within twenty-five days of close of the month, a

monthly abstract in such form as the Commissioner may specify showing the aggregate amount of recoveries
made from the wages of all the members and the aggregate amount contributed by the employer in respect of
all such members for the month:
Provided that an employer shall send a Nil return, if no such recoveries have been made from the
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employees:
Provided further that in the case of any such employee who has become a member of the Pension Fund
under the Employees' Pension Scheme, 1995, the aforesaid Form shall also contain such particulars as are
necessary to comply with the requirements of that Scheme.]
323
[(3) The employer shall send to the Commissioner within one month of the close of the period of
currency, a consolidated Annual Contribution Statement in Form 6-A, showing the total amount of recoveries
made during the period of currency from the wages of each member and the total amount contributed by the
employer in respect of each such member for the said period. The employer shall maintain on his record
duplicate copies of the aforesaid monthly abstract and consolidated annual contribution statement for
production at the time of inspection by the Inspector.]
324
[Provided that the employer shall send to the Commissioner returns or details as required under sub-
paragraphs (2) and (3) above, in electronic format also, in such form and manner as may be specified by the
Commissioner.]
► Imposition of penalty.—So long as an employer has remitted the amount through cheque in the manner prescribed
under Para 38 within the time fixed in the said para whatever may be the actual date on which the amount is actually remitted to
the Fund on account of delay by the Bank or Postal Department, no penalty can be imposed on the employer. Indian Process
Chemical Laboratory (P) Ltd. v. R.P.F. Commr., 1979 Lab IC 84.
► Liability of officers of the company.—The officers of the company who are not in charge of the company's
management are not responsible for making requisite contributions and, therefore, they cannot be held guilty of violations of
Para 38. State of Bihar v. S.P. Bhadani, AIR 1959 Pat 9.
39. Fixation of administration charges.—The Central Government may, in consultation with the Central
Board and having regard to the resources of the Fund available for meeting its normal administrative
expenses, fix the percentage of administrative charges payable under sub-paragraph (1) of Paragraph 38
above.
NOTIFICATION
New Delhi, the 15th January, 1963
S.O. 226.—In pursuance of the provisions of Paragraph 39 of the Employees' Provident Funds Scheme,
1952 and in partial modification of the notification of the Government of India in the late Ministry of Labour
No. S.R.O. 1895, dated the 31st October, 1952, the Central Government, after consulting the Board of
Trustees constituted under the said Scheme, and having regard to the resource of the Employees' Provident
Fund available for meeting its normal administrative expenses, hereby fixes two and point four (2.4) per cent
of the total employers' and employees' contributions as administrative charges payable under sub-paragraph
(1) of Paragraph 38 of the said Scheme, in respect of—
(a) every establishment which is a factory engaged in manufacture of—
(i) cigarettes, or
(ii) electrical, mechanical or general engineering products, or
(iii) iron and steel, or
(iv) paper, other than handmade paper, and in which fifty or more persons are employed, and
(b) every establishment which may hereafter be specified by the Central Government in pursuance of the
first proviso to sub-section (1) of Section 6 of the Employees' Provident Funds Act, 1952 (19 of 1952),
as the establishment to which the said proviso shall apply,
and direct that the administrative charges in respect of the establishments referred to in clause (a) shall be
payable with effect from the first day of January, 1963, and that the administrative charges in respect of any
establishments referred to in clause (b) shall be paid with effect from the date from which the provisions of
the first proviso to sub-section (1) of Section 6 of the Employees' Provident Funds Act, 1952 become
applicable to it.
40. Contributions to be entitled in the contribution card.—The amount recovered every month from
the wages of an employee as well as the contribution made by the employer in respect of each such employee
shall be entered by the employer every month in the contribution card opened in the name of each member
under this Scheme.
325 [40-A. Supply of Passbooks to the members.—With effect from such date as the Commissioner may

specify in this behalf, every employer shall, on an employee becoming a member of the Fund, provide a
Passbook to every such member and maintain the same in such form and manner as the Commissioner may
direct from time to time:
Provided that different dates may be specified for different industries or classes of establishments or for
different areas.]
41. Currency of contribution cards.—The contribution cards issued under this Scheme shall be current
for one year:
Provided that the said period of one year may commence and terminate at such different times, in different
326 [factories or any other establishments] as may be decided by the Commissioner from time to time:

327 [Provided further that the cards issued,—

(i) in respect of the first contribution period, or

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(ii) in respect of the contribution period immediately preceding the date from which the establishment is
notified as an annually posted establishment may be for a period which may be less or more than a
year.]
42. Renewal of contribution cards.—An employer shall, on or before the expiration of the period of
currency of the contribution card, prepare in respect of each member employed by him a card in Form 3 [or
Form 3-A]328 as may be appropriate, for the next period of currency:
329
[Provided that in the case of any such employee who has become a member of the Family Pension Fund
under the Employees' Family Pension Scheme, 1971, the aforesaid Form shall also contain such particulars as
are necessary to comply with the requirements of that Scheme : ]
330
[Provided further that above mentioned contribution card in respect of each employee shall be prepared
by the employer in electronic format also, in such form and manner as may be specified by the
Commissioner.]
43. Submission of contribution cards to the Commissioner.—Every employer shall within one month
from the date of expiration of the period of currency of the contribution cards in respect of members employed
by him, send the contribution cards to the Commissioner together with a statement in Form 6:
331
[Provided that where a member leaves service, the employer shall send the contribution card in respect
of such members before the twentieth day of the month following that in which the member left the
service : ]
332 [Provided further that in the case of any such employee who has become a member of the Family

Pension Fund under the Employees' Family Pension Scheme, 1971, the aforesaid Form shall also contain such
particulars as are necessary to comply with the requirements of that Scheme : ]
333 [Provided also that above mentioned contribution card in respect of each employee together with

statement in Form 6 shall be sent by the employer in electronic format also, in such form and manner as may
be specified by the Commissioner.]
44. Custody of contribution cards.—The employer shall retain in his custody the contribution cards in
respect of each member employed by him and shall take every precaution against loss or damage of the
contribution cards.
45. Inspection of cards by members.—Any member making a request in this behalf to the employer
shall be permitted to inspect his cards himself or to have the same inspected by any person duly authorised
by him in writing to do so, within 72 hours of making such request, provided that no such request be
entertained more than once in every two calendar months.
46. Production of cards and records for inspection by the Commissioner or Inspector.—Every
employer shall, whenever the Commissioner or any other officer authorised by him in this behalf or an
Inspector so requests, either in person or by notice in writing, produce before the Commissioner, Officer or
Inspector, as the case may be, the records of any member employed by him and any card then in his
possession, and if so required by the said Commissioner, Officer or Inspector, shall deliver such record to the
said Commissioner, Officer or Inspector, who may, if he thinks fit, retain the records provided that he shall
grant a receipt for every record retained by him.
47. Supply of cards and forms to employers.—The Commissioner shall supply to employers, free of
charge, on demand contribution cards, [Passbooks]334 , Declaration Forms and other forms referred to in this
Scheme:
Provided that if any employer desires to obtain any cards, [Passbooks]335 or forms in excess of the number
which the Commissioner considers to be the requirements of the employer the Commissioner may, if he thinks
fit, supply such extra cards, [Passbooks]336 or forms and make such charge therefor as he considers
reasonable.
337
[48. Current Account.—The Commissioner shall deposit the contributions received from the employers
electronically through internet banking or any other mode other than internet banking in the Reserve Bank or
the State Bank of India or any other Nationalised Bank 338 [or through PayGov platform] 339 [or through
scheduled banks in India including private sector banks] in the Current Account of the Fund.]
CHAPTER VII
ADMINISTRATION OF THE FUND, ACCOUNTS AND AUDIT
49. Administration Accounts.—(1) A separate account shall be kept called the “Central Administration
Account” for recording all administration expenses of the Fund including such administrative charges as the
Fund may be authorised to levy.
(2) [* * *]340
50. Provident Fund Account.—The aggregate amount received as the employer's and the employees'
contributions to the Fund shall be credited to an account to be called the “Provident Fund Account”.
341 [51. Interest Account.—All interest, rend and other income realised, and net profits or losses, if any,

from the sale or investments not including therein the transactions of the Administration Account, shall be
credited or debited, as the case may be, to an account called “Interest Account”, and the brokerage and
commission of the purchase and sale of securities and other investments, shall be included in the purchase or
sale price, as the case may be, and not separately charged to the “Interest Account.]
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52. Investment of moneys belonging to Employees' Provident Fund.—(1) All moneys belonging to
the Fund shall be deposited in the Reserve Bank or the 342 [State] Bank of India or in such other Scheduled
Bank as may be approved by the Central Government from time to time or shall be invested, subject to such
directions as the Central Government may from time to time give, in the securities mentioned or referred to in
343
[Section 20 of the Indian Trusts Act, 1882 (2 of 1882)]:
Provided that such securities are payable both in respect of capital and in respect of interest in India.
(2) All expenses incurred in respect of, and loss, if any, arising from, any investment shall be charged to
the Fund.
NOTIFICATION
Noti. No. S.O. 1071(E), dt. 23-4-2015.—In exercise of the powers conferred by sub-paragraph (1) of
Paragraph 52 of the Employees' Provident Funds Scheme, 1952 and in supersession of the notification of the
Government of India in the Ministry of Labour, No. S.O. 3450(E), dated the 21st November, 2013, the Central
Government hereby directs that all incremental accretions belonging to the Fund shall be invested in
accordance with the following pattern, namely—
Category Investment Pattern Percentage amount
to be invested
(i) Government Securities and Related Investments Minimum 45% and
(a) Government Securities, up to 50%
(b) Other Securities [‘Securities’ as defined in Section 2(h) of the
Securities Contracts (Regulation) Act, 1956] the principal whereof
and interest whereon is fully and unconditionally guaranteed by the
Central Government or any State Government.
The portfolio invested under this sub-category of securities shall not be in
excess of 10% of the total portfolio of the fund.
(c) Units of Mutual Funds set up as dedicated funds for investment in
Government securities and regulated by the Securities and Exchange
Board of India:
Provided that the portfolio invested in such mutual funds shall not be more
than 5% of the total portfolio at any point of time and fresh investments
made in them shall not exceed 5% of the fresh accretions in the year.
(ii) Debt Instruments and Related Investments Minimum 345 [20%]
(a) Listed (or proposed to be listed in case of fresh issue) debt securities and up to 45%
issued by bodies corporate, including banks and public financial
institutions (‘Public Financial Institutions’ as defined under Section 2
of the Companies Act, 2013), which have a minimum residual
maturity period of three years from the date of investment.
(b) Basel III Tier-I bonds issued by scheduled commercial banks under
RBI Guidelines:
Provided that in case of initial offering of the bonds the investment shall be
made only in such Tier-I bonds which are proposed to be listed:
Provided further that investment shall be made in such bonds of a
scheduled commercial bank from the secondary market only if such Tier I
bonds are listed and regularly traded.
Total portfolio invested in this sub-category, at any time, shall not be more
than 2% of the total portfolio of the fund.
No investment in this sub-category in initial offerings shall exceed 20% of
the initial offering. Further, at any point of time, the aggregate value of
Tier I bonds of any particular bank held by the fund shall not exceed 20%
of such bonds issued by that bank.
(c) Rupee Bonds having an outstanding maturity of at least 3 years
issued by institutions of the International Bank for Reconstruction
and Development, International Finance Corporation and Asian
Development Bank.
(d) Term Deposit receipts of not less than one year duration issued by
scheduled commercial banks, which satisfy the following conditions
on the basis of published annual report(s) for the most recent years,
as required to have been published by them under law:
(i) having declared profit in the immediately preceding three financial
years;
(ii) maintaining a minimum Capital to Risk Weighted Assets Ratio of
9%, or mandated by prevailing RBI norms, whichever is higher;
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(iii) having net non-performing assets of not more than 4% of the net
advances;
(iv) having a minimum net worth of not less than Rs 200 crores.
(e) Units of Debt Manual Funds as regulated by Securities and Exchange
Board of India:
Provided that fresh investment in Debt Manual Funds shall not be more
than 5% of the fresh accretions invested in the year and the portfolio
invested in them shall not exceed 5% of the total portfolio of the fund at
any point in time.
(f) The following infrastructure related debt instruments:
(i) Listed (or proposed to be listed in case of fresh issue) debt
securities issued by body corporates engaged mainly in the
business of development or operation and maintenance of
infrastructure, or development, construction or finance of low cost
housing.
Further, this category shall also include securities issued by Indian
Railways or any of the body corporates in which it has majority
shareholding.
This category shall also include securities issued by any Authority of the
Government which is not a body corporate and has been formed mainly
with the purpose of promoting development of infrastructure.
It is further clarified that any structural obligation undertaken or letter of
comfort issued by the Central Government, Indian Railways or any
Authority of the Central Government, for any security issued by a body
corporate engaged in the business of infrastructure, which notwithstanding
the terms in the letter of comfort or the obligation undertaken, fails to
enable its inclusion as security covered under category (i)(b) above, shall
be treated as an eligible security under this sub-category.
(ii) Infrastructure and affordable housing Bonds issued by any
scheduled commercial bank, which meets the conditions specified
in (ii)(d) above.
(iii) Listed (or proposed to be listed in case of fresh issue) securities
issued by infrastructure debt funds operating as a Non-Banking
Financial Company and regulated by Reserve Bank of India.
(iv) Listed (or proposed to be listed in case of fresh issue) units
issued by infrastructure debt funds operating as a Mutual Fund and
regulated by Securities and Exchange Board of India.
It is clarified that, barring exceptions mentioned above, for the purpose of
this sub-category (f), a sector shall be treated as part of infrastructure as
per Government of India's harmonised master list of infrastructure sub-
sectors:
Provided that the investment under sub-categories (a), (b) and (f) (i) to
(iv) of this category no. (ii) shall be made only in such securities which
have minimum AA rating or equivalent in the applicable rating scale from
at least two credit rating agencies registered with Securities and Exchange
Board of India under Securities and Exchange Board of India (Credit Rating
Agency) Regulation, 1999:
Provided further that in case of the sub-category (f)(iii) the ratings shall
relate to the Non-Banking Financial Company and for the sub-category (f)
(iv) the ratings shall relate to the investment in eligible securities rated
above investment grade of the scheme of the fund.
Provided further that if the securities/entities have been rated by more
than two rating agencies, the two lowest of all the ratings shall be
considered.
Provided further that investments under this category requiring a minimum
AA rating, as specified above, shall be permissible in securities having
investment grade rating below AA in case the risk of default for such
securities is fully covered with Credit Default Swaps (CDSs) issued under
Guidelines of the Reserve Bank of India and purchased along with the
underlying securities. Purchase amount of such Swaps shall be considered
to be investment made under this category.
For sub-category (c), a single rating of AA or above by a domestic or
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international rating agency will be acceptable.

It is clarified that debt securities covered under category (i)(b) above are
excluded from this category (ii).
344
[(g) Units of Debt Exchange Traded Funds (ETFs) regulated by the
Securities and Exchange Board of India and managed by an asset
management company appointed as per an agreement with
Government of India, specifically meant to invest in the bonds of the
Central Public Sector Enterprises, Central Public Sector Undertakings,
Central Public Financial Institutions and other Government
organizations : ]
(iii) Short-term Debt Instruments and Related Investments Up to 5%
(a) Money market instruments:
Provided that investment in commercial paper issued by body corporates
shall be made only in such instruments which have minimum rating of A1+
by at least two credit rating agencies registered with the Securities and
Exchange Board of India:
Provided further that if commercial paper has been rated by more than two
rating agencies, the two lowest of the ratings shall be considered:
Provided further that investment in this sub-category in Certificates of
Deposit of up to one year duration issued by scheduled commercial banks,
will require the bank to satisfy all conditions mentioned in category (ii)(d)
above.
(b) Units of liquid mutual funds regulated by the Securities and
Exchange Board of India.
(c) Term Deposit Receipts of up to one year duration issued by such
scheduled commercial banks which satisfy all conditions mentioned in
category (ii)(d) above.
(iv) Equities and Related Investments Minimum 5% and
(a) Shares of body corporates listed on Bombay Stock Exchange (BSE) up to 15%
or National Stock Exchange (NSE), which have:
(i) Market capitalisation of not less than Rs 5000 crore as on the date
of investment; and
(ii) Derivatives with the shares as underlying, traded in either of the
two stock exchanges.
(b) Units of mutual funds regulated by the Securities and Exchange
Board of India, which have minimum 65% of their investment in
shares of body corporates listed on BSE or NSE.
Provided that the aggregate portfolio invested in such mutual funds shall
not be in excess of 5% of the total portfolio of the fund at any point in time
and the fresh investment in such mutual funds shall not be in excess of 5%
of the fresh accretions invested in the year.
(c) Exchange Traded Funds (ETFs)/Index Funds regulated by the
Securities and Exchange Board of India that replicate the portfolio of
either BSE Sensex Index on NSE Nifty 50 Index.
(d) ETFs issued by SEBI regulated Mutual Funds constructed specifically
for disinvestment of shareholding of the Government of India in body
corporates.
(e) Exchange traded derivatives regulated by the Securities and
Exchange Board of India having the underlying of any permissible
listed stock or any of the permissible indices, with the sole purpose of
hedging:
Provided that the portfolio invested in derivatives in terms of contract value
shall not be in excess of 5% of the total portfolio invested in sub-categories
(a) to (d) above.
(v) Asset Backed, Trust structured and Miscellaneous Investments Up to 5%
(a) Commercial mortgage based Securities or Residential mortgage
based securities.
(b) Units issued by Real Estate Investment Trusts regulated by the
Securities and Exchange Board of India.
(c) Asset Backed Securities regulated by the Securities and Exchange
Board of India.
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(d) Units of Infrastructure Investment Trusts regulated by the Securities

and Exchange Board of India.
346 [(e) Units issued by Category I and Category II Alternative
Investment Funds (AIF) regulated by the Securities and Exchange
Board of India : ]
Provided that investment 347 [in sub-categories (a) to (d)] shall only be in
listed instruments or fresh issues that are proposed to be listed.
Provided further that investment 348 [in sub-categories (a) to (d)] shall be
made only in such securities which have minimum AA or equivalent rating
in the applicable rating scale from at least two credit rating agencies
registered by the Securities and Exchange Board of India under Securities
and Exchange Board of India (Credit Rating Agency) Regulations, 1999:
Provided further that in case of the sub-categories (b) and (d) the ratings
shall relate to the rating of the sponsor entity floating the trust:
349
[Provided also that the investments in sub-category (e) is allowed
subject to satisfaction of the following conditions, namely—
(i) the permitted funds under Category I are infrastructure funds,
SME Funds, Venture Capital Funds and Social Venture Capital
Funds as detailed in Securities and Exchange Board of India
(Alternative Investment Funds) Regulations, 2012;
(ii) for Category II- AIF as per Securities and Exchange Board of
India (Alternative Investment Funds) Regulations, 2012, at least
51% of the funds of such AIF shall be invested in either of the
infrastructure entities or SMEs or venture capital or social welfare
entities;
(iii) Funds shall invest only in those AIFs whose corpus is equal to or
more than Rs.100 crores;
(iv) the exposure to a single AIF shall not exceed 10% of the AIF
Size. However, this limit would not apply to a Government
sponsored AIF;
(v) Funds to ensure that investment should not be made directly or
indirectly in securities of the companies or Funds incorporated
and/or operated outside India;
(vi) the Sponsor of Alternative Investment Fund should not be the
promoter in the Fund or the promoter group of the Fund; and
(vii) the AIFs shall not be managed by investment manager, who is
directly or indirectly controlled or managed by the Fund or the
promoter group of the Fund : ]
Provided further that if the securities/entities have been rated by more
than two rating agencies, the two lowest of the ratings shall be considered.
2. Fresh accretions to the fund will be invested in the permissible categories specified in this investment
pattern in a manner consistent with the above specified maximum permissible percentage amounts to be
invested in each such investment category, while also complying with such other restrictions as made
applicable for various sub-categories of the permissible investments.
3. Fresh accretions to the funds shall be the sum of un-invested funds from the past and receipts like
contributions to the funds, dividend/interest/commission, maturity amounts of earlier investments etc., as
reduced by obligatory outgo during the financial year.
4. Proceeds arising out of exercise of put option, tenure or asset switch or trade of any asset before
maturity can be invested in any of the permissible categories described above in the manner that at any given
point of time the percentage of assets under that category should not exceed the maximum limit prescribed
for that category and also should not exceed the maximum limit prescribed for the sub-categories, if any.
However, asset switch because of any RBI mandated Government debt switch would not be covered under
this restriction.
5. Turnover ratio (the value of securities traded in the year/average value of the portfolio at the beginning
of the year and at the end of the year) should not exceed two.
6. If for any of the instruments mentioned above the rating falls below the minimum permissible
investment grade prescribed for investment in that instrument when it was purchased, as confirmed by one
credit rating agency, the option of exit shall be considered and exercised, as appropriate, in a manner that is
in the best interest of the subscribers.
7. On these guidelines coming into effect, the above prescribed investment pattern shall be achieved
separately for each successive financial year through timely and appropriate planning.
8. The investment of funds should be at arms length, keeping solely the benefit of the beneficiaries in
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mind. For instance, investment (aggregated across such companies/organisations described herein) beyond
5% of the fresh accretions in a financial year will not be made in the securities of a company/organisation or
in the securities of a company/organisation in which such a company/organisation holds over 10% of the
securities issued, by a fund created for the benefit of the employees of the first company/organisation, and
the total volume of such investments will not exceed 5% of the total portfolio of the fund at any time. The
prescribed process of due diligence must be strictly followed in such cases and the securities in question must
be permissible investments under these guidelines.
9.
i. The prudent investment of the funds of a trust/fund within the prescribed pattern is the fiduciary
responsibility of the Trustees and needs to be exercised with appropriate due diligence. The Trustees
would accordingly be responsible for investment decisions taken to invest the funds.
ii. The trustees will take suitable steps to control and optimize the cost of management of the fund.
iii. The trust will ensure that the process of investment is accountable and transparent.
iv. It will be ensured that due diligence is carried out to assess risks associated with any particular asset
before investment is made by the fund in that particular asset and also during the period over which it is
held by the fund. The requirement of ratings as mandated in this notification merely intends to limit the
risk associated with investments at a broad and general level. Accordingly, it should not be construed in
any manner as an endorsement for investment in any asset satisfying the minimum prescribed rating or
a substitute for the due diligence prescribed for being carried out by the fund/trust.
v. The trust/fund should adopt and implement prudent guidelines to prevent concentration of investment in
any one company, corporate group or sector.
10. If the fund has engaged services of professional fund/asset managers for management of its assets,
payment to whom is being made on the value of each transaction, the value of funds invested by them in any
mutual funds mentioned in any of the categories or ETFs or Index Funds shall be reduced before computing
the payment due to them in order to avoid double incidence of costs. Due caution will be exercised to ensure
that the same investments are not churned with a view to enhancing the fee payable. In this regard,
commissions for investments in Category III instruments will be carefully regulated, in particular.
53. Disposal of the Fund.—350 [(1) Subject to the provisions of the Act and of this Scheme, the Fund, not
including therein the Administration Account, shall not, except with the previous sanction of the Central
Government, be expended for any purpose other than the payment of the sums standing to the credit of
individual members of the Fund or to their nominees or heirs or legal representatives in accordance with the
provisions of this Scheme.]
(2) The Fund shall be operated upon by such officers as may be authorised in this behalf by the 351 [Central
Board].
352
[54. Expenses of administration.—(1) All expenses relating to the administration of the Fund
including those incurred on Regional Committee, shall be met from the Fund.
(2) All expenses of administration of the Fund, including the fees and allowances, of the trustees of the
Central Board and salaries, leave and joining time allowances, travelling and compensatory allowances,
gratuities and compassionate allowances, pensions, contributions to Provident Fund and other benefit fund
instituted for the officers and employees of the Central Board, the cost of audit of the accounts, legal expenses
and cost of all stationery and forms incurred in respect of the Central Board, cost and all expenses incurred in
connection with the construction of office buildings and staff quarters shall be met from the Administration
Account of the Fund.
(3) The expenses incurred by the Central Government in connection with the establishment of the Fund
shall be treated as a loan and such loan shall be repaid from the Administration Account.]
353
[55. Form of accounts.—The accounts of the Employees' Provident Funds and the Employees' Provident
Administration Account shall be maintained by the Commissioner in such form and in such manner as may be
specified by the Central Board with the approval of the Central Government.]
56. Audit.—(1) The accounts of the Fund, including the Administration Account, shall be audited in
accordance with the instructions issued by the Central Government in consultation with the Comptroller and
Auditor-General of India.
(2) The charges on account of audit shall be paid out of the Administration Account.
354
[57. Inter-State transfer of members.—(1) Where a member of the Fund ceases to be employed in
one region and secures employment in another region in an establishment to which this Scheme applies or
which is an exempted establishment or which is not covered under the Act but has a provident fund scheme
of its own, he may apply to the Commissioner within whose jurisdiction he was previously employed, in such
form as the Commissioner may specify, for transfer of balance of the provident fund in his existing account to
his account in the other region.
(2) Where a member of the Fund ceases to be employed in one establishment and secures employment in
another establishment in the same region, he may apply to the Commissioner of the region, in such form as
the Commissioner may specify for the transfer of balance of the Provident Fund in his previous account to his
account in the new establishment where he takes up the employment.]
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355 [58. Budget.—(1) The Commissioner shall place before the Central Board each year before the first

fortnight of February, a budget showing separately the probable receipts from the contributions and from the
levy of administrative charges and the expenditure which it proposes to incur during the following financial
year. The budget as approved by the Central Board shall be submitted for sanction to the Central Government
within a month of its being placed before the Central Board.
(2) The Central Government may make such modifications in the budget as it considers desirable before
sanctioning it.]
356 [(3) The Commissioner may, at any time during the year, make budgetary reappropriation of funds

sanctioned in the budget by the Central Government, provided that—

(i) the total amount sanctioned in the budget by the Central Government is not exceeded;
(ii) it is made only for meeting such expenses of administration as are to be met from the Administration
Account in accordance with Paragraph 54; and
(iii) every reappropriation so made shall be reported by him to the Central Board at the next meeting of
such Board.]
357
[(4) The Commissioner shall place before the Central Board a supplementary budget for a financial year,
giving detailed estimates and reasons, of inescapable expenditure which are likely to be incurred during the
year for which no provision has been made in the sanctioned budget and which cannot be covered under the
provisions of sub-paragraph (3) of Paragraph 58. The supplementary budget as approved by the Central Board
shall be submitted for sanction to the Central Government within a month of its being placed before the
Central Board.
(5) Any expenditure incurred by the Commissioner over and above the sanctioned budget of a financial
year and not covered under the provisions of sub-paragraphs (3) and (4) of Paragraph 58 shall be reported to
the Central Board at the earliest possible moment after the excess is established for its consideration and for
obtaining sanction of the Central Government.]
59. Member's Accounts.—(1) An account shall be opened in the office of the Fund in the name of each
member in which shall be credited:—
(a) his contributions;
(b) the contributions made by the employer in respect of him; and
(c) interest as provided in Paragraph 60.
358 [(2) All items of account shall be calculated to 359 [the nearest rupee, 50 paise or more to be counted as

the next higher rupee and fraction of a rupee less than 50 paise to be ignored].
(3) On receipt of the contribution card or cards of a member from his employer or employers at the end of
the period of currency of the contribution card, the Commissioner shall compare the entries made in the
contribution card or cards with those made in the member's individual account in the office of the Fund and
shall rectify any discrepancy found in these entries.
60. Interest.—(1) The Commissioner shall credit to the account of each member interest at such rate as
may be determined by the Central Government in consultation with the Central Board.
360 [(2)(a) Interest shall be credited to the member's account on monthly running balances basis with effect

from the last day in each year in the following manner:

(i) on the amount at the credit of a member on the last day of the preceding year, less any sums
withdrawn during the current years—interest for twelve months;
(ii) on sums withdrawn during the current year—interest from the beginning of the current year up to
the last day of the month preceding the month of withdrawal;
(iii) on all the sums credited to the member's account after the last day of the preceding year—interest
from the first day of the month succeeding the month of credit to the end of the current year;
(iv) the total amount of interest shall be rounded to the nearest whole rupee (fifty paise counting as the
next higher rupee).]
(b) In the case of a claim for the refund under Paragraph 69 or 70, interest shall be payable up to the end
of the month preceding the date on which the final payment is authorised irrespective of the date of receipt of
the claim from the claimant concerned:
361
[Provided that interest upto and for the current month shall be payable on the claims which are
authorised on or after the 25th day of a particular month along with actual payment after the end of the
current month:
Provided further that the rate of interest to be allowed on claims for refund for the broken currency period
shall be the rate fixed for the financial year in which the refund is authorised.
362 [Provided also that the rate of interest to be allowed on claims for refund for the broken currency period

shall be the last declared rate on Employees' Provident Fund and if the rate declared for any current year
happens to be less than the previous year's declared rate, then it would accrue as bonus to the outgoing
members and it shall be incorporated into calculation for deriving the current year's rate of interest at the end
of the year and the claims settled under this proviso shall be final.]
363
[Explanation.—If an establishment is covered for the first time under the Act/Scheme during the course
of the currency period the interest shall be allowed on all the sums credited to the member's account on and
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from the first day of the month succeeding the month of credit to the end of the current year.]]
(3) The aggregate amount of interest credited to the accounts of the members shall be debited to 364
[Interest Account].
(4) In determining the rate of interest, the Central Government shall satisfy itself that there is no
overdrawal on the 365 [Interest Account] as a result of the debit thereto of the interest credited to the accounts
of members.
366
[(5) Interest shall not be credited to the account of a member if he informs the Commissioner in writing
that he does not wish to receive it. If, however, the member subsequently asks for interest, it shall be
credited to his account with effect from the first day of the period of currency in which he makes request
therefor.]
367 [(6) Interest shall not be credited to the account of a member from the date on which it has become

Inoperative Account, under the provisions of sub-paragraph (6) of Paragraph 72 : ]

368 [Provided that if the settlement of claim in respect of inoperative account is delayed for more than thirty

days from the date of receipt of the application for settlement of claim, interest shall be credited to the
account in accordance with sub-paragraph (2) for delay period excluding the period of thirty days.]
► Award of interest.—Without notification of Central Government amending the exemption scheme, the Regional Provident
Fund Commissioner cannot direct the employer to change the rate of interest in respect of PF account. Braithwaite Burn &
Jessop Construction Co. Ltd. v. Rabindra Nath Roy Chowdhury, (2007) 4 CHN 1.
Appropriate Government must take note that the Board of Trustees cannot be asked to pay interest at such enhanced rate
which they may not earn from their source of investment. Braithwaite Burn & Jessop Construction Co. Ltd. v. Rabindra Nath
Roy Chowdhury, (2007) 4 CHN 1.
CHAPTER VIII
NOMINATIONS, PAYMENTS AND WITHDRAWALS FROM THE FUND
61. Nomination.—(1) Each member shall make in his declaration in Form 2, a nomination conferring the
right to receive the amount that may stand to his credit in the Fund in the event of his death before the
amount standing to his credit has become payable, or where the amount has become payable before payment
has been made.
(2) A member may in his nomination distribute the amount that may stand to his credit in the Fund
amongst his nominees at his own discretion.
(3) If a member has a family at the time of making a nomination, the nomination shall be in favour of one
or more persons belonging to his family. Any nomination made by such member in favour of a person not
belonging to his family shall be invalid:
369 [Provided that a fresh nomination shall be made by the member on his marriage and any nomination

made before such marriage shall be deemed to be invalid.]

(4) If at the time of making a nomination the member has no family, the nomination may be in favour of
any person or persons but if the member subsequently acquires a family, such nomination shall forthwith be
deemed to be invalid and the member shall make a fresh nomination in favour of one or more persons
belonging to his family.
370
[(4-A) Where the nomination is wholly or partly in favour of a minor, the member may, for the purposes
of this Scheme, appoint a major person of his family, as defined in clause (g) of Paragraph 2, to be the
guardian of the minor nominee in the event of the member predeceasing the nominee and the guardian so
appointed:
Provided that where there is no major person in his family, the member may, at his discretion, appoint any
other person to be a guardian of the minor nominee.]
(5) A nomination made under sub-paragraph (1) may at any time be modified by a member after giving a
written notice of his intention of doing so in Form 371 [2] annexed hereto. If the nominee predeceases the
member, the interest of the nominee shall revert to the member who may make a fresh nomination in respect
of such interest.
(6) A nomination or its modification shall take effect to the extent that it is valid on the date on which it is
received by the Commissioner.
► Applicability of law of succession.—The amount payable to the nominee under Para 61 shall be governed by the law of
succession applicable to the deceased. Om Wati v. Delhi Transport Corpn., (1987) 70 FJR 347 (Del).
372 [62. Financing of Members' Life Insurance Policies.—(1) Where a member desires that premium due

on a policy of Life Insurance taken by him on his own life should be financed from his Provident Fund Account,
he may apply in such form and in such manner as may be prescribed by the Commissioner.
(2) On receipt of such application the Commissioner, or, where so authorised by the Commissioner, any
other officer subordinate to him may make payment on behalf of the member to the Life Insurance
Corporation of India towards premium due on his policy:
Provided that no such payment shall be made unless the premium is payable [* * *]373 yearly.
(3) Any payment made under sub-paragraph (2) shall be made out of and debited to the member's own
contribution with interest thereon standing to his credit in the Fund.
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(4) No payment shall be made under sub-paragraph (2) unless the member's own contribution in his
Provident Fund Account with interest thereon is sufficient to pay the premium; and where the payment is to
be made on the first premium, sufficient to pay the premium for two years.
(5) No payment shall be made towards a policy unless it is legally assignable by the member to the Central
Board.
(6) The Commissioner shall before making payment in respect of existing policies, satisfy himself by
reference to the Life Insurance Corporation that no prior assignment of the policy exists and the policy is free
from all encumbrances.
(7) No educational endowment policy or marriage endowment policy shall be financed from the Fund, if
such policy is due for payment in whole or in part before the member attains the age of 55 years.]
374 [63. Conversion of policy into a paid-up one and payment of late fee, etc.—Where a policy of Life

Insurance of a member is financed from his Provident Fund Account, the Commissioner may,—
(a) convert the Insurance Policy into a paid-up one when the credit in his Provident Fund on account of
his share becomes inadequate for the payment of any premium;
(b) pay late fee and interest out of the member's own contribution in his Provident Fund Account, if any
premium cannot be remitted to the Life Insurance Corporation in time because of delay in sending to
the Commissioner the policy duly assigned to the Central Board or any other reasons for which the
member or his employer may be responsible.]
64. Assignment of Policies to the Fund.—375 [(1) The policy shall, within six months of the first payment
under Paragraph 62, be assigned by endorsement thereon, to the Central Board and shall be delivered to the
Commissioner.
(2) Notice of the assignment of the policy shall be given by the member to the Life Insurance Corporation
and the acknowledgment of the said notice by the Corporation shall be sent to the Commissioner within three
months of the date of assignment.]
(3) The terms of the policy shall not be altered nor shall the policy be exchanged for another policy without
the prior consent of the Commissioner to whom the details of the alteration or of the new policy shall be
furnished in such form as he may specify.
376 [(4) If the policy is not assigned and delivered as required under sub-paragraph (1), or is assigned

otherwise than to the Central Board, or is charged or encumbered or lapses, any amount paid from the Fund
in respect of such policy shall, with interest thereon at the rate provided under Paragraph 60, be repaid by the
member forthwith to the Fund. In the event of default, the employer shall, on receipt of such directions as
may be issued by the Commissioner in this behalf, deduct the amount in lump sum or in such instalments as
the Commissioner may determine from the emoluments of the member and pay it to the Fund within such
time and in such manner as may be specified by the Commissioner. The amount so repaid or recovered shall
be credited to the member's account in the Fund.]
377 [65. Bonus on policy to be adjusted against payments made from the Fund.—So long as the

policy remains assigned to the Central Board, any bonus accruing on it may be drawn by the Central Board or
where authorised by the Central Board, by the Commissioner, and adjusted against the payments made on
behalf of the member under Paragraph 62.
66. Reassignment of policies.—(1) Where the accumulations standing to the credit of the member are
withdrawn under Paragraph 69 or when the member repays to the Fund the amounts of premium paid by the
Board with interest thereon at the rate provided in Paragraph 60, the Central Board or where authorised by
the Central Board, the Commissioner shall reassign by endorsement thereon the policy to the member
together with a signed notice of reassignment addressed to the Life Insurance Corporation.
(2) If the member dies before the policy has been reassigned under sub-paragraph (1), the Central Board
or where authorised by the Central Board, the Commissioner, shall reassign by endorsement thereon, the
policy to the nominee of the member if a valid nomination subsists and if there be no such nominee, to such
person as may be legally entitled to receive it together with a signed notice of reassignment addressed to the
Life Insurance Corporation.
67. Recovery of amounts paid towards Insurance Policies.—If a policy matures or otherwise falls due
for payment during the currency of its assignment, the Central Board or, where so authorised by the Central
Board, the Commissioner shall realise the amount assured together with bonus, if any, accrued thereon, place
to the credit of the member the amount so realised, or the whole of the amount paid from the Fund in respect
of the policy with interest thereon, whichever is less, and refund the balance, if any, to the member.]
68. [Omitted]378
68-A. [Omitted]379
380 [68-B. Withdrawal381 from the fund for the purchase of a dwelling house/flat or for the
construction of a dwelling house including the acquisition of a suitable site for the purpose.—(1) The
Commissioner, or where so authorised by the Commissioner, any officer subordinate to him may on an
application from a member in such form as may be prescribed and subject to the conditions prescribed in this
paragraph sanction from the amount standing to the credit of the member in the Fund, a withdrawal—
(a) for purchasing a dwelling house/flat, including a flat in a building owned jointly with others (outright
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or on hire-purchase basis), or for constructing a dwelling house including the acquisition of a suitable
site for the purpose from the Central Government, the State Government, a cooperative society, an
institution, a trust, a local body or a Housing Finance Corporation (hereinafter referred to as the
agency/agencies);
or
(b) for purchasing a dwelling site for the purpose of construction of a dwelling house or a ready-built
dwelling house/flat from any individual [* * *]382 ;
or
383 [(bb) for purchasing a dwelling house/flat on ownership basis from a promoter governed by the

provisions of any Flats or Apartment Ownership Act or by any other analogous or similar law of the
Central Government or the State Government as may be in force in any State or area for the time
being and who intends to construct or constructs a dwelling house or block of flats and the member is
required to pay to the said promoter in advance for financing the said construction of the house/flat:
Provided that the member has entered into an agreement with the promoter as may be required
under the Flats or Apartment Ownership Act or any other analogous or similar law of the Central
Government or State Government which may be in force in any State or any area and the said
agreement is registered under the Indian Registration Act, 1908;]
or
(c) for the construction of a dwelling house on a site owned by the member or the spouse of the member
or jointly by the member and the spouse or for completing/continuing the construction of a dwelling
house already commenced by the member or the spouse, on such site 384 [or for purchase of a
house/flat in the joint name of the member and the spouse under clauses (a) and (b) above].
Explanation 1.—In this paragraph, the expression, ‘cooperative society’ means a society registered or
deemed to be registered under the Cooperative Societies Act, 1912 (2 of 1912) or under any other law for the
time being in force in the State relating to cooperative societies.
Explanation 2.—385 [* * *]
386 [(2)(a) For the purpose of purchase of a site for construction of a house thereon, the amount of

withdrawal shall not exceed the member's basic wages and dearness allowance for twenty-four months or the
member's own share of contributions, together with the employer's share of contribution, with interest
thereon or the actual cost towards the acquisition of the dwelling site, whichever is the least.
(b) For the purpose of acquisition of a ready-built house/flat or for construction of a house/flat, the
withdrawal shall not exceed the member's basic wages and dearness allowance for thirty-six months or the
member's own share of contributions, together with the employer's share of contributions, with interest
thereon, or the total cost of construction, whichever is the least.]
(3) (a) No withdrawal under this paragraph shall be granted unless—
(i) the member has completed five years' membership of the Fund;
(ii) the member's own share of contributions with interest thereon in the amount standing to his credit
in the Fund is not less than one thousand rupees;
387 [(iii) a declaration from the member that the dwelling site or the dwelling house/flat or the house

under construction is free from encumbrances and the same is under title of the member and/or the
spouse : ]
Provided that where a dwelling site or a dwelling house/flat is mortgaged to any of the agencies referred to
in clause (a) of sub-paragraph (1), solely for having obtained funds for the purchase of a dwelling house/flat
or for the construction of a dwelling house including the requisition of a suitable site for the purpose, such a
dwelling site or a dwelling house/flat, as the case may be, shall not be deemed to be an encumbered
property:
Provided further that a land acquired on a perpetual lease or on lease for a period of not less than 30 years
for constructing a dwelling house/flat, or a house/flat built on such a leased land, shall also not be deemed to
be an encumbered property:
Provided also that where the site of the dwelling house/flat is held in the name of any agency, referred to in
clause (a) of sub-paragraph (1) and the allottee is precluded from transferring or otherwise disposing of the
house/flat, without the prior approval of such agency, the mere fact that the allottee does not have absolute
right of ownership of the house/flat and the site is held in the name of the agency, shall not be a bar to the
giving of withdrawal under clause (a) of sub-paragraph (1), if the other conditions mentioned in this
paragraph are satisfied.
(b) No withdrawal shall be granted for purchasing a share in a joint property or for constructing a house on
a site owned jointly except on a site owned jointly with the spouse.
(4) Subject to the limitation prescribed in sub-paragraph (2)—
(a) where the withdrawal is for the purchase of a dwelling house/flat or a dwelling site from an agency
referred to in clause (a) of sub-paragraph (1), the payment of withdrawal shall not be made to the
member but shall be made direct to the agency in one or more instruments as may be authorised by
the member;
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(b) where the withdrawal is for the construction of a dwelling house, it may be sanctioned in such
number of instalments as the Commissioner or where so authorised by the Commissioner, any officer
subordinate to him, thinks fit;
(c) [* * *]388
389
[(d) where the withdrawal is for purchasing a dwelling house/flat on ownership basis from a promoter
as referred to in clause (bb) of sub-paragraph (1), the payment of withdrawal shall be made to the
member in one or more instalments as may be required to be paid by the said promoter and as
authorised by the member.
Explanation.—‘Promoter’ includes a person who constructs or causes to be constructed a block or building
of flats or apartments for the purpose of selling some or all of them to other persons or to a Company,
Cooperative Society or other association of persons and his assignees and where the person who builds and
the person who sells are different persons the term ‘Promoter’ includes both.]
(5) Where a withdrawal is sanctioned for the construction of a dwelling house, the construction shall
commence within six months of the withdrawal of the first instalment and shall be completed within twelve
months of the withdrawal of the final instalments. Where the withdrawal is sanctioned for the purchase of a
dwelling house/flat or for the acquisition of a dwelling site, the purchase or acquisition, as the case may be,
shall be completed within six months of the withdrawal of the amount:
Provided that this provision shall not be applicable in case of purchase of a dwelling house/flat on hire-
purchase basis and in cases where a dwelling site is to be acquired or houses are to be constructed by a
cooperative society on behalf of its members with a view of their allotment to the members.
(6) Except in the cases specified in sub-paragraph (7) 390 [and 7-A], no further withdrawal shall be
admissible to a member under this paragraph.
(7) An additional withdrawal up to 391 [twelve] months' basic wages and dearness allowance or the
member's own share of contributions with interest thereon, in the amount standing to his credit in the Fund,
whichever is less, may be granted [* * *]392 in one instalment only, for additions, substantial alterations or
improvements necessary to the dwelling house owned by the member or by the spouse or jointly by the
member and the spouse:
Provided that the withdrawal shall be admissible only after a period of five years from the date of
completion of the dwelling house.
393 [(7-A) A further withdrawal equivalent to the amount of difference between the amount of withdrawal

admissible to a member under sub-paragraph (2) above as on the date of fresh application and the amount of
withdrawal that was drawn by a member under this Paragraph any time during the 6 years preceding 3-10-
1981, may be granted to such a member (i) who had availed the earlier withdrawal for purchase of a dwelling
site and has now proposed to construct a dwelling house on the land so purchased, or (ii) who had availed the
earlier withdrawal for making initial payment towards the allotment/purchase of a house/flat from any agency
as referred to in clause (a) of sub-paragraph (1) above and has now proposed to avail a withdrawal for
completing the transaction to get the sole ownership of the house/flat so purchased, or (iii) who had availed
the earlier withdrawal for construction of a house but could not complete the construction in time due to lack
of funds.]
394
[(7-B) A further withdrawal up to twelve months' basic wages and dearness allowance or member's own
share of contribution with interest thereon in his account, whichever is the least, may be granted for addition,
alteration, improvement or repair of the dwelling house owned by the member or by the spouse or jointly by
the member and the spouse, after ten years of withdrawal, under sub-paragraph (7).]
(8) 395 [* * *]
(9) (a) If the withdrawal granted under this paragraph exceeds the amount actually spent for the purpose
for which it was sanctioned, the excess amount shall be refunded by the member to the Fund in one lump
sum within thirty days of the finalisation of the purchase, or the completion of the construction of, or
necessary additions, alterations or improvements to a dwelling house, as the case may be. The amount so
refunded shall be credited to the employer's share of contributions in the member's account in the Fund to the
extent of withdrawal granted out of the said share and the balance, if any, shall be credited to the member's
share of contributions in his account.
(b) In the event of the member not having been allotted a dwelling site/dwelling house/flat, or in the event
of the cancellation of an allotment made to the member and of the refund of the amount by the agency,
referred to in clause (a) of sub-paragraph (1) or in the event of the member not being able to acquire the
dwelling site or to purchase the dwelling house/flat from any individual or to construct the dwelling house, the
member shall be liable to refund to the Fund in one lump sum and in such manner as may be specified by the
Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, the amount of
withdrawal remitted under this paragraph to him or, as the case may be, to the agency referred to in clause
(a) of sub-paragraph (1).
The amount so refunded shall be credited to the employer's share of contributions in the member's account
in the Fund, to the extent of withdrawal granted out of the share, and the balance if any shall be credited to
the member's own share of contributions in his account.
(10) If the Commissioner, or where so authorised by the Commissioner, any officer subordinate to him is
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satisfied that the withdrawal granted under this paragraph has been utilised for a purpose other than that for
which it was granted or that the member refused to accept an allotment or to acquire a dwelling site or that
the conditions of withdrawal have not been fulfilled or that there is reasonable apprehension that they will not
be fulfilled wholly or partly; or that the excess amount will not be refunded in terms of clause (a) of sub-
paragraph (9) or that the amount remitted back to the member by any agency referred to in clause (a) of sub
-paragraph (1), will not be refunded in terms of clause (b) of sub-paragraph (9), the Commissioner, or where
so authorised by the Commissioner, any officer subordinate to him, shall forthwith take steps to recover the
amount due with penal interest thereon at the rate of two per cent per annum from the wages of the member
in such number of instalments as the Commissioner, or where so authorised by the Commissioner, any officer
subordinate to him, may determine. For the purpose of such recovery the Commissioner or where so
authorised by the Commissioner, any officer subordinate to him may direct the employer to deduct such
instalment from the wages of the member and on receipt of such direction, the employer shall deduct
accordingly. The amount so deducted, shall be remitted by the employer to the Commissioner, or where so
authorised by the Commissioner, any officer subordinate to him within such time and in such manner as may
be specified in the direction. The amount so refunded, excluding the penal interest, shall be credited to the
employer's share of contributions in the member's account in the Fund to the extent of withdrawal granted
out of the said share and the balance if any shall be credited to the member's own share of contributions in
his account. The amount of penal interest shall, however, be credited to the 396 [Interest Account]:
397
[Provided that the recovery of withdrawal under sub-paragraph (10) shall be restricted to cases where
the recovery has been ordered by the sanctioning authority while the member is in service.]
(11) Where any withdrawal granted under this paragraph has been misused by the member, no further
withdrawal shall be granted to him under this paragraph within a period of three years from the date of grant
of the said withdrawal or till the full recovery of the amount of the said withdrawal, with penal interest
thereon, whichever is later.]
398 [68-BB. 399[Withdrawal] from the Fund for repayment of loans in special cases.—(1)(a) The

Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, may on an
application from a member, sanction from the amount standing to the credit of the member in the Fund, 400
[withdrawal] for the repayment, wholly or partly, of any outstanding principal and interest of a loan 401
[obtained in the name of the member or spouse of the member or jointly by the member and spouse from a
State Government, registered Cooperative Society, State Housing Board, Nationalised Banks, Public Financial
Institutions], Municipal Corporation or a body similar to the Delhi Development Authority solely for the
purposes specified in sub-paragraph (i) of Paragraph 68-B.
(b) The amount of 402 [withdrawal] shall not exceed the member's basic wages and dearness allowance for
403
[thirty-six] months or his own share of contributions together with the employer's share of contributions,
with interest thereon, in the member's account in the Fund or the amount of outstanding principal and
interest of the said loan, whichever is least.
(2) No 404 [withdrawal] shall be sanctioned under this paragraph unless—
(a) the member has completed [ten]405 years membership of the Fund, and
(b) the member's own share of contributions, with interest thereon, in the amount standing to his credit
in the Fund, is one thousand rupees or more; and
(c) the member produces a certificate or such other documents, as may be prescribed by the
Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, from
such agency, indicating the particulars of the members, the loan granted, the outstanding principal
and interest of the loan and such other particulars as may be required.
(3) The payment of the 406 [withdrawal] under this paragraph shall be made direct to such agency on
receipt of an authorisation from the member in such manner as may be specified by the Commissioner, or
where so authorised by the Commissioner, any officer subordinate to him, and in no event the payment shall
be made to the member.
407 [68-BC. Withdrawal/financing from the Fund for the purchase of a dwelling house/flat or the

construction of a dwelling house including the acquisition of a suitable site by the Member.—(1)
Notwithstanding anything contained in Paragraph 68-B or 68-BB, where a member desires to purchase a
dwelling house/flat, including a flat in a building owned jointly with others (outright or on hire-purchase
basis), or for construction of a dwelling house including the acquisition of a suitable site for the purpose, from
the Central Government, a State Government, or a Housing Agency under a Housing Scheme as notified by
the Central Provident Fund Commissioner from time to time, may apply in such form and in such manner, as
may be prescribed by the Commissioner, for withdrawal from the amount standing to the credit of the
member in the Fund, and the Commissioner, or where so authorised by the Commissioner, any officer
subordinate to him, on receipt of such application may sanction such amount not exceeding the member's
own share of contributions with interest thereon (and the employer's share of contributions with interest
thereon to his credit) or the cost of the acquisition of the proposed property whichever is less by debiting to
the member's account:
Provided that no withdrawal under this paragraph shall be granted unless—
(i) the member has completed five years membership of the Fund; and
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(ii) the share of contributions with interest thereon in the amount standing to the credit in the Fund of
the member/or together with the spouse who is also a member, is not less than twenty thousand
rupees:
Provided further that the Commissioner may, on sufficient grounds being shown through an application
from a member in this regard, reduce the period as stipulated in (i) above to three years for withdrawal from
the amount standing to the credit of the member in the Fund, for the repayment, wholly or partly, of any
outstanding principal and/or interest of a loan obtained in the name of the member or spouse of the member
or jointly by the member and spouse from any Government or a Housing Agency under Housing Scheme so
notified, solely for the purposes specified in this proviso and the Commissioner, or where so authorised by the
Commissioner, any officer subordinate to him, on receipt of such application may sanction such amount not
exceeding the member's own share of contributions with interest thereon along with the employer's share of
contributions with interest thereon, or the amount requested by the member or the outstanding balance in the
loan account, whichever is less, by debiting to the member's account:
Provided also that, where a member desires that monthly instalments for the repayment, wholly or partly,
of any outstanding principal and/or interest of a loan obtained in the name of the member or spouse of the
member or jointly by the member and spouse, solely for the purposes specified in this proviso, may be paid
from the amount standing to the credit of the member in the Fund, he may apply in such form and in such
manner, as may be prescribed by the Commissioner and on receipt of such an application, the Commissioner
or where so authorised by the Commissioner, any other officer subordinate to him may make payment by the
15th of each month on behalf of the member to the Government or a Housing Agency concerned, as the case
may be:
Provided also that when the membership of the member ceases to exist, or, where the amount standing in
the credit of the member's account is not sufficient to pay the monthly instalment for any month, the
Commissioner or where so authorised by the Commissioner any other officer subordinate to him shall not be
liable to pay the monthly instalment or any late fee and/or interest, if any monthly instalment could not be
remitted in time.
(2) The withdrawal or finance for the purchase of a dwelling house/flat or a dwelling site or construction of
a dwelling house, under sub-paragraph (1) and proviso thereunder, shall not be made to the member in any
event and shall be made direct to the Government or Housing Agency concerned only, as the case may be, in
one or more instalments, as may be authorised by the member.
(3) No further withdrawal under sub-paragraph (1) above shall be admissible to a member unless he has
discharged his liability towards the existing loan.
(4)(a) If the withdrawal or finance granted under this paragraph exceeds the amount actually spent for the
purpose for which it was sanctioned, the excess amount shall be refunded by the member to the Fund in one
lump sum within thirty days of the finalisation of the purchase, or the completion of the construction of, or
necessary additions or alterations to a dwelling house/flat, as the case may be.
(b) The amount so refunded under sub-paragraph (a) shall be credited to the employer's share of
contributions in the member's account in the Fund to the extent of withdrawal granted out of the said share
and the balance, if any, shall be credited to the member's share of contributions in his account.
(c) In the event of the member not having been allotted a dwelling site/dwelling house/flat or in the event
of the cancellation of an allotment made to the member by the Government or the Housing Agency, referred
to in sub-paragraph (1) above, then the Government or the said Housing Agency, to which the amount so
withdrawn has been given shall be liable to refund the amount to the Fund in one lump sum in such manner
as may be specified by the Commissioner, within a period not exceeding fifteen days from the date of such
cancellation or non-allotment.
(d) The amount so refunded under clause (c) shall be credited to the employer's share of contributions in
the member's account in the Fund, to the extent of withdrawal granted out of the said share, and the balance,
if any, shall be credited to member's own share of contributions in his account.
(5) The Commissioner or where so authorised by the Commissioner any officer subordinate to him has
reason to believe that the amount remitted to the Housing Agency under the Housing Scheme under this
paragraph has been misutilised and will not be refunded, he shall forthwith take steps to recover the amount
due with interest including penal interest thereon at the rate to be notified by the Commissioner from time to
time and the amount so recovered shall be credited to member's account in the Fund to the extent of
withdrawal granted out of the said account and interest thereon and the remaining amount, if any, shall be
credited to Administrative Account.
(6) The Commissioner may notify such Housing Agency be debarred from participation in the Housing
Scheme.]
408 [68-BD. Withdrawal of, and financing from, the Fund for purchase of dwelling house or flat or

the construction of a dwelling house.—(1) Notwithstanding anything contained in Paragraph 68-B or 68-
BB or 68-BC, where a member of the Fund, who,—
(a) being a member of a cooperative society or a society registered for housing purpose under any law
for the time being in force and such society has at least ten members of the Fund, and
(b) desires to purchase a dwelling house or flat including flat in a building owned jointly with others,
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outright or on hire-purchase basis, or for construction of a dwelling house including the acquisition of
a suitable site for the purpose, from the Central Government, a State Government, or any housing
agency under any housing scheme or any promoter or builder for the members,
may apply in such form and in such manner, as may be prescribed by the Commissioner, for withdrawal from
the amount standing to the credit of the member in the Fund.
(2) The Commissioner, or any other officer subordinate to him where so authorised by the Commissioner,
on receipt of such application may, sanction such amount not exceeding the member's own share of
contribution with interest thereon and the employer's share of contribution with interest thereon to his credit
or the cost of the acquisition of the proposed property whichever is less by debiting to the member's account:
Provided that the amount of the withdrawal shall not exceed ninety per cent of the employer's share of
contribution and interest thereon and employee's share of contribution and interest thereon:
Provided further that the member and the society as the case may be, shall be, liable in accordance with
the terms of the agreement with the housing agency or builder or promoter and the Commissioner shall not
be responsible or liable or make himself liable for the act of the parties to the agreement.
(3) No withdrawal under this paragraph shall be granted—
(i) unless the member has membership of the Fund for at least three years;
(ii) more than once;
(iii) unless the share of contribution with interest thereon in the amount standing to the credit in the
Fund of the member/or together with the spouse who is also a member, is not less than twenty
thousand rupees:
(4) Where a member desires and authorises that monthly instalment for the repayment, wholly or partly, of
any outstanding principal or interest of a loan obtained in the name of the member or spouse of the member
or jointly by the member and spouse may be paid from the amount standing to the credit of the member in
the Fund, and payment may be made on behalf of the member to the Government or a housing agency or
primary lending agency or bank concerned as the case may be:
Provided that when the membership of the member ceases to exist, or, where the amount standing to in
the credit of the member's account is not sufficient to pay the monthly instalment for any month, the
Commissioner or where so authorized by the Commissioner any other officer subordinate to him shall not be
liable to pay the monthly instalment or any late fee or interest or other such charges.
(5) The withdrawal for the purchase of a dwelling house or flat or a dwelling site or construction of a
dwelling house, under sub-paragraphs (1) and (2), shall not be made to the member in any event and shall
be made direct to the Cooperative Society, Central Government, a State Government, or any Housing Agency
under any Housing Scheme or any promoter or builders as the case may be, in one or more instalments, as
may be authorized by the member.
(6) (a) If the withdrawal or finance granted under this paragraph exceeds the amount actually spent for the
purpose for which it was sanctioned, the excess amount shall be refunded by the member to the Fund in one
lump sum within thirty days of the finalization of the purchase, or the completion of the construction of, or
necessary additions or alterations to a dwelling house or flat, as the case may be;
(b) The amount so refunded under sub-paragraph (a) shall be credited to the employer's share of
contribution in the member's account in the Fund to the extent of withdrawal granted out of the said share
and the balance, if any, shall be credited to the member's share of contribution in his account;
(c) In the event of the member failing to get allotted a dwelling site or dwelling house or flat or in the
event of the cancellation of an allotment made to the member by the Cooperative Society, the Central
Government, a State Government, or any Housing Agency under any Housing Scheme or any promoter or
builders to which the amount so withdrawn has been given the member shall be liable to ensure the refund of
the amount to the Fund in one lump sum in such manner as may be specified by the Commissioner, within a
period not exceeding fifteen days from the date of such cancellation or non-allotment;
(d) The amount so refunded under clause (c) shall be credited to the employer's share of contributions in
the members account in the Fund, to the extent of withdrawal granted out of the said share, and the balance,
if any, shall be credited to member's own share of contributions in his account.]
68-C. 409 [* * *]
410 [68-D. 411 [* * *]]

412
[68-E. Computation of period of membership.—In computing the period of membership of the Fund
of a member under Paragraphs 63-B, 68-BB and 68-K, his total service exclusive of periods of breaks under
the same employer or factory/establishment before this scheme applied to him, as well as the periods of his
membership, whether of the Fund or of private provident fund of exempted factories/establishments or as an
employee exempted under Paragraph 27 or 27-A as the case may be, immediately preceding the current
membership of the Fund, shall be included:
Provided that the member has not severed his membership by withdrawal of his provident fund during such
period.
68-F. 413 [* * *]]
68-G. 414 [* * *]
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68-GG. 415 [* * *]
68-H. Grant of advance in special cases.—416 [(1) In case a factory or other establishment has been
locked up or closed down for more than fifteen days and its employees are rendered unemployed without any
compensation or in case an employee does not receive his wages for a continuous period of two months or
more, these being for reasons other than a strike, the Commissioner or where so authorised by the
Commissioner, any officer subordinate to him may on an application from an employee, who is a member of
the Fund, in such form as may be prescribed, authorise payment to him, of one or more non-recoverable
advances from his provident fund account not exceeding his own total contributions including interest thereon
up to the date the payment has been authorised.]
417
[(1-A) In case a provident fund member is discharged or dismissed or retrenched by the employer and
such discharge or dismissal or retrenchment is challenged by the member and the cases are pending in a
court of law, an officer not below the rank of Assistant Provident Fund Commissioner may, on an application
from the member in such form as may be prescribed, authorise payment to him of one or more non-
recoverable advances from his Provident Fund Account not exceeding fifty per cent of his own share of
contribution with interest thereon standing to his credit in the Fund on the date of such authorisation.]
418 [(2) 419 [(a) In case the factory or other establishment continues to remain locked up or closed down for

more than six months, the Commissioner, or where so authorised by the Commissioner any officer subordinate
to him, on being satisfied that a member who has already been granted one or more non-recoverable
advances from his provident fund account under sub-paragraph (1) still continues to be unemployed and no
compensation is likely to be paid to him at an early date, may, on receipt of an application therefor in such
form as may be prescribed in this behalf, authorise payment to the member of one or more recoverable
advances from his provident fund account up to the extent of 100% of the employers' total contribution
including interest thereon up to the date on which the payment has been authorised : ]
420 [Provided that if the factory or establishment in which the member is employed remains closed for more

than five years for reasons other than strike, recoverable advance may be converted into non-recoverable
advance on receipt of a request in writing from the member concerned.]
(b) The advance granted under clause (a) shall be interest-free.
(c) The advance granted under clause (a) shall be recovered by deductions from the wages of the member
in such instalments [subject to a maximum of thirty-six instalments]421 as may be determined by the
Commissioner 422 [or where so authorised by the Commissioner, any officer subordinate to him]. The recovery
shall commence from the first wages paid to the member immediately after the re-start of the factory or
establishment.
(d) The employer shall remit the amount so deducted to the Fund within such time in such manner as may
be specified by the Commissioner 423 [or where so authorised by the Commissioner, any officer subordinate to
him]. The amount on receipt shall be credited to the member's account in the Fund.]
424 [Explanation.—For the purpose of grant of advance under this paragraph, the establishment, may be

closed legally, illegally, with permission or without permission, so long as the establishment is closed.]
425 [68-HH. Non-refundable advance to a member in case of continuous un-employment for a

period of not less than one month.—The Commissioner or, where so authorised by the Commissioner, any
other officer subordinate to him, may permit a member, on ceasing to be an employee in any factory or
establishment to which the Act applies, a non-refundable advance upto seventy-five per cent of the amount
standing to his credit in the Fund, if he has not been employed in any factory or other establishment for a
continuous period of not less than one month immediately preceding the date on which he makes an
application for such non-refundable advance.]
68-I. 426 [* * *]
427
[68-J. Advance from the Fund for illness in certain cases.—(1) A member may be allowed non-
refundable advance from his account in the Fund in cases of—
(a) hospitalisation lasting for one month or more, or
(b) major surgical operation in a hospital, or
(c) suffering from T.B., leprosy, [paralysis, cancer, mental derangement or heart ailment]428 and having
been granted leave by his employer for treatment of the said illness.
(2) 429 [* * *]
430
[(3) A member may be allowed non-refundable advance from his account in the fund for the treatment of
a member of his family who has been hospitalised, or requires hospitalisation, for one month or more—
(a) for a major surgical operation, or
(b) for the treatment of T.B., leprosy, 431 [paralysis, cancer, mental derangement or heart ailment]:
432
[* * *]
(4) The amount advanced under this paragraph shall not exceed the member's basic wages 433 [and
dearness allowance] for 434 [six] months or his own share of contribution with interest in the Fund, whichever
is less.
435 [(5) [* * *]436

437
[(6) No advance shall be granted to the member under sub-paragraph (1) or sub-paragraph (3) unless
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he produces a self-declaration to that effect.]]

438 [68-K. 439[Advance from the Fund for marriages or post-matriculation education of children].—
440 [(1) The Commissioner or where so authorised by the Commissioner an officer subordinate to him may, on

an application from a member, authorise payment to him or her of a non-refundable advance from his or her
provident fund account not exceeding fifty per cent of his or her own share of contribution with interest
thereon, standing to his or her credit in the Fund, on the date of such authorisation, for his or her own
marriage, the marriage of his or her daughter, son, sister or brother or for the post-matriculation education of
his or her son or daughter.]
441 [(2) No advance under this paragraph shall be sanctioned to a member unless—

(a) he has completed seven years' membership of the Fund; and

(b) the amount of 442 [his own share of contributions] with interest thereon standing to his credit in the
Fund is rupees one thousand or more.]
(3) 443 [Not more than 444 [three] advances] shall be admissible to a member under this paragraph.]
445
[(4) 446 [* * *]]
447 [68-L. Grant of advances in abnormal conditions.—(1) The Commissioner 448 [or where so authorised

by the Commissioner, any officer subordinate to him] may, on an application from a member whose property,
movable or immovable, has been damaged by a calamity of exceptional nature, such as floods, earthquakes or
riots, authorise payment to him from the provident fund account, of a non-refundable advance, of 449 [rupees
five thousand] or fifty per cent of his own total contributions including interest thereon standing to his credit
on the date of such authorisation, whichever is less, to meet any unforeseen expenditure.
[* * *]450
451
[(2) No advance under sub-paragraph (1) shall be paid unless—
(i) the State Government has declared that the calamity has affected the general public in the area;
(ii) the member produces a certificate from an appropriate authority to the effect that his property
(movable or immovable) has been damaged as a result of the calamity;] and
452
[(iii) the application for advance is made within a period of 4 months from the date of declaration
referred to in sub-para (i).]
453 [(3) The Commissioner or, where so authorised by the Commissioner, any officer subordinate to him,

may, on an application from any member of this Scheme employed in any establishment or factory located in
an area declared as affected by outbreak of any epidemic or pandemic by the appropriate Government, permit
a non-refundable advance from the provident fund account of such member not exceeding the basic wages
and dearness allowances of that member for three months or up to seventy-five per cent of the amount
standing to his credit in the Fund, whichever is less.]
454 [68-M. Grant of advance to members affected by cut in the supply of electricity.—A member may

be allowed a non-refundable advance from his account in the Fund, if there is a cut in the supply of electricity
to a factory or establishment in which he is employed on the following conditions, namely:—
455
[(a)] The advance may be granted only to a member whose total wages for any one month
commencing from the month of January 1973 were three-fourths or less than three-fourths of wages
for a month.]
(b) The advance shall be restricted to the amount of wages for a month or 456 [Rs 300] or the amount
standing to the credit of the member in the Fund as his own share of contribution with interest
thereon, whichever is less.
(c) No advance shall be paid unless the State Government certify that the cut in the supply of electricity
was enforced in the area in which the factory or establishment is located and the employer certifies
that the fall in the member's pay was due to cut in the supply of electricity.
(d) Only one advance shall be admissible under this paragraph.
Explanation.—“Wages” means, for the purpose of this paragraph, basic wages and dearness allowance
excluding lay-off compensation, if any.]
457 [68-N. Grant of advance to members who are physically handicapped.—(1) A member, who is

physically handicapped, may be allowed a non-refundable advance from his account in the Fund, for
purchasing an equipment required to minimise the hardship on account of handicap.
458
[(2) No advance shall be paid to the member under sub-paragraph (1) unless he produces a self-
declaration to that effect.]
(3) The amount advanced under this paragraph shall not exceed the member's basic wages and dearness
allowance for six months or his own share of contributions with interest thereon or the cost of the equipment,
whichever is the least.
(4) No second advance under this paragraph shall be allowed within a period of three years from the date
of payment of an advance allowed under this paragraph.]
459
[68-NN. Withdrawal within one year before the retirement.—The Commissioner, or whoever so
authorised by the Commissioner, any officer subordinate to him, may, on an application from a member in
such form as may be prescribed, permit withdrawal of upto 90 per cent of the amount standing at his credit,
at any time after attainment of the age of 54 years by the member or within one year before his actual
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retirement on superannuation whichever is later.]

460 [68-NNN. Option for withdrawal at the age of 55 years for investment in Varishtha Pension

Bima Yojna.—The Commissioner, or where so authorised by the Commissioner, any officer subordinate to
him, may, on an application from a member in such form as may be prescribed, permit withdrawal of upto 90
per cent of the amount standing at his credit at any time after attaining the age of 55 years by the member,
to be transferred to the Life Insurance Corporation of India for investment in Varishtha Pension Bima Yojna.]
461 [68-NNNN. Option for withdrawal on cessation of employment.—(1) The Central Board, or where

so authorised by the Central Board, the Commissioner, or any officer subordinate to him, may, on an
application made by a member in such form as may be specified, authorise payment to him from his
provident fund account not exceeding his own total contribution including interest thereon up to the date the
payment has been authorised on ceasing to be an employee in any establishment to which the Act applies.
(2) The member making an application for withdrawal under sub-paragraph (1) shall not be employed in
any factory or other establishment, to which the Act applies, for a continuous period of not less than two
months immediately preceding the date on which such application is made:
Provided that the requirement of two months' period referred to in sub-paragraph (2) shall not apply in
cases of female members resigning from the services of the establishment for the purpose of getting married
or on account of pregnancy or child birth.]
462 [68-O. Payment of withdrawal or advance.—The payment of withdrawal or advance under Paragraphs

68-B, 463 [* * *], 68-H, 68-J, 68-K, 68-L, 68-M, 464 [68-N, 68-NN, 68-NNN and 68-NNNN] of the Scheme may
be made, at the option of the member—
(i) by postal money order, or
(ii) by deposit in the payee's bank account in any Scheduled Bank or in Cooperative Bank (including the
Urban Cooperative Bank) or any post office, or
(iii) through the employer.]
465
[69. Circumstances in which accumulations in the Fund are payable to a member.—(1) A
member may withdraw the full amount standing to his credit in the Fund—
(a) on retirement from service after attaining the age of 466 [58 years]:
467 [Provided that a member, who has not attained the age of 468 [58 years] at the time of termination

of his service, shall also be entitled to withdraw the full amount standing to his credit in the Fund if
he attains the age of 469 [58 years] before the payment is authorised;]
470 [(b) on retirement on account of permanent and total incapacity for work due to bodily or mental

infirmity duly certified by the medical officer of the establishment or where an establishment has no
regular medical officer, by a registered medical practitioner designated by the establishment;]
(c) immediately before migration from India for permanent settlement abroad [or for taking employment
abroad]471 ];]
472 [(d) on termination of service in the case of mass or individual retrenchment:

473 [* * *]

474 [(dd) on termination of service under a voluntary scheme of retirement framed by the employer and

the employees under a mutual agreement specifying, inter alia, that notwithstanding the provisions
contained in sub-clause (a) of clause (oo) of Section 2 of the Industrial Disputes Act, 1947, excluding
voluntary retirements from the scope of definition of “retrenchment” such voluntary retirements shall
for the purpose be treated as retrenchments by mutual consent of the parties;]
(e) 475 [* * *]
(f) 476 [* * *]
477 [(1-A) For the purpose of clause (b) of sub-paragraph (1)—

(i) where an establishment has been closed, the certificate of any registered medical practitioner may be
accepted;
(ii) where there is no medical officer in the establishment, the employer shall designate a registered
medical practitioner stationed in the vicinity of the establishment; or
(iii) where the establishment is covered by the Employees' State Insurance Scheme, medical certificate
from a medical officer of the Employees' State Insurance Dispensary with which or from the Insurance
Medical Practitioner with whom, the employee is registered under that Scheme, shall be produced:
Provided that where by mutual agreement of employers and employees, a Medical Board exists for
any establishment or a group of establishments, a certificate issued by such Medical Board may also
be accepted for the purpose of this paragraph:
Provided further that it shall be open to the Regional Commissioner to demand from the member a
fresh certificate from a Civil Surgeon or any doctor acting on his behalf where the original certificate
produced by him gives rise to suspicion regarding its genuineness:
Provided further the entire fee of the Civil Surgeon or any doctor acting in his behalf shall be paid
from the Fund in case the findings of the Civil Surgeon or any doctor acting on his behalf agree with
the original certificate and that where such findings do not agree with the original certificate, only half
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of the fee shall be paid from the Fund and the remaining half shall be debited to the member's
account;
(iv) a member suffering from tuberculosis or leprosy [or cancer]478 , even if contracted after leaving the
service of an establishment on ground of illness but before payment has been authorised, shall be
deemed to have been permanently and totally incapacitated for work.]
(2) 479 [* * *]
(3) 480 [* * *]
(4) 481 [* * *]
(5) 482 [* * *]
(6) 483 [* * *]
484
[* * *]
70. Accumulations of a deceased member—To whom payable.—On the death of a member before the
amount standing to his credit has become payable or where the amount has become payable before payment
has been made—
(i) if a nomination made by the member in accordance with Paragraph 61 subsists, the amount standing
to his credit in the Fund or that part thereof to which the nomination relates, shall become payable to
his nominee or nominees in accordance with such nomination; or
(ii) if no nomination subsists or if the nomination relates only to a part of the amount standing to his
credit in the Fund, the whole amount or the part thereof to which the nomination does not relate, as
the case may be, shall become payable to the members of his family in equal shares:
Provided that no share shall be payable to—
(a) sons who have attained majority;
(b) sons of a deceased son who have attained majority;
(c) married daughters whose husbands are alive;
(d) married daughters of a deceased son whose husbands are alive;
if there is any member of the family other than those specified in clauses (a), (b), (c) and (d):
Provided further that the widow or widows, and the child or children of a deceased son shall receive
between them in equal parts only the share which that son would have received if he had survived the
member and had not attained the age of majority at the time of the member's death.
(iii) in any case, to which the provisions of clauses (i) and (ii) do not apply the whole amount shall be
payable to the person legally entitled to it.
Explanation.—For the purpose of this paragraph a member's posthumous child, if born alive, shall be
treated in the same way as a surviving child born before the member's death.
485 [70-A. Payment of provident fund accumulations in the case of a person charged with the

offence of murder.—(1) If a person, who in the event of the death of a member of the fund is eligible to
receive provident fund accumulations of the deceased member under Paragraph 70, is charged with the
offence of murdering the member or abetting in the commission of such an offence, his claim to receive the
share of provident fund shall remain suspended till the conclusion of the criminal proceedings initiated against
him for such offence.
(2) If on the conclusion of the criminal proceedings referred to in sub-paragraph (1), the person concerned
is,—
(a) convicted for the murder or abetting the murder of the member, he shall be debarred from receiving
the share of provident fund accumulations which shall be payable to other eligible members, if any, of
the deceased member; or
(b) acquitted of the murdering or abetting the murder of the member, his share of provident fund shall
be payable to him.]
71. 486 [* * *]
72. Payment of Provident Fund.—(1) When the amount standing to the credit of a member, 487 [* * *]
becomes payable, it shall be the duty of the Commissioner to make prompt payment as provided in this
Scheme 488 [* * *]. In case there is no nominee in accordance with this Scheme 489 [or there is no person
entitled to receive such amount under sub-paragraph (ii) of Paragraph 70] the Commissioner may, if the
amount to the credit of the Fund does not exceed 490 [Rs 10,000] and if satisfied after inquiry about the title of
the claimant, pay such amount to the claimant.
(2) If any portion of the amount, which has become payable, is in dispute or doubt, the Commissioner shall
make prompt payment of that portion of the amount in regard to which there is no dispute or doubt, the
balance being adjusted as soon as may be possible.
491 [(3) If the person to whom any amount is to be paid under this Scheme is a minor for whose estate a

guardian under the Guardians and Wards Act, 1890 (8 of 1890) has been appointed, the payment shall be
made to such guardian. Where no guardian under the Guardians and Wards Act, 1890 (8 of 1890) has been
appointed, the payment shall be made to the guardian, if any, appointed under sub-paragraph (4-A) of
Paragraph 61. Where no guardian under the Guardians and Wards Act, 1890 (8 of 1890), or under sub-
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paragraph (4-A) of Paragraph 61 has been appointed, the payment shall be made to the natural guardian and
in the absence of a natural guardian, to such person as the Commissioner, 492 [where the amount does not
exceed 493 [Rs 20,000] or the Chairman of the Central Board, if the amount exceeds 494 [Rs 20,000]] considers
to be the proper person representing the minor and the receipt of such person for the amount paid shall be a
sufficient discharge thereof 495 [* * *].
(3-A) If the person to whom any amount is to be paid under this Scheme is a lunatic for whose estate a
manager under the Indian Lunacy Act, 1912 (4 of 1912), has been appointed, the payment shall be made to
such manager. If no such manager has been appointed, the payment shall be made to the natural guardian of
the lunatic and in the absence of any such natural guardian, to such person as the Commissioner 496 [where
the amount does not exceed 497 [Rs 20,000] or the Chairman of the Central Board, if the amount exceeds 498
[Rs 20,000]] considers to be the proper person representing the lunatic and the receipt of such person for the
amount paid shall be a sufficient discharge thereof 499 [* * *].
(4) If it is brought to the notice of the Commissioner that a posthumous child is to be born to the deceased
member he shall retain the amount which will be due to the child in the event of its being born alive and
distribute the balance. If subsequently no child is born or the child is stillborn, the amount retained shall be
distributed in accordance with the provisions of Paragraph 70.
500 [(5) (a) Every employer shall, at the time when a member of the Fund leaves the service, be required to

get the claim application, for payment of Provident Fund in cases specified in clauses (a) to (dd) of sub-
paragraph (1), [* * *]501 of Paragraph 69, duly filled in and attested and to forward the said application 502
[within five days of its receipt] to the Commissioner or any other officer authorised by him in this behalf.
(b) Every employer shall, at the time when the member of the Fund leaves the service, be required to get
the claim application, for payment of provident fund in cases specified in clause (e) of sub-paragraph (1), and
in [* * *]503 sub-paragraph (2) of Paragraph 69, duly filled in and attested, and to give the said application to
the member, for submission, on completion of the period specified in [* * *]504 sub-paragraph (2) of
Paragraph 69, 505 [provided the member continues to remain unemployed in a factory or other establishment
to which the Act applies], either through post or in person with proper identification, to the Commissioner or
any other officer authorised by him in this behalf.
(c) Every employer shall, on the death of the member and on receipt of an application for receiving the
amount standing to the credit of such member, forward forthwith 506 [, but not later than five days of its
receipt,] the said application to the Commissioner or any other officer authorised by him in this behalf.
(d) If the applicant is unable to send the claim application through the employer or duly attested by him,
for any reason whatsoever, he may forward it to the Commissioner or any other officer authorised by him in
this behalf, and wherever necessary, the Commissioner or any other officer authorised by him in this behalf,
may forward such application to the employer and the employer shall be required to return it within five days
of its receipt.
507
[(e) The payment may be made to the person, to whom payment is to be made, through electronic or
digital funds transfer system of any Scheduled commercial bank or any post office.]
508 [Provided that the Provident Fund amount payable by postal money order shall be to the extent of

maximum Rs 2000. Any payment of benefit above Rs 2000 under the scheme shall be remitted through
cheque only. Where the amount payable by postal money order exceeds Rs 500 it shall be remitted at the cost
of the payee.]
509 [(f) Every employer shall, at the time when an employee joins the service, be required to get the

application for transfer of provident fund in cases specified in sub-paragraphs (1) and (2) of Paragraph 57,
duly filled in and attested, and to forward the said application within five days of its receipt to the
Commissioner or any other officer authorised by him in this behalf : ]
510 [Provided that notwithstanding anything contained in this sub-paragraph, the Central Provident Fund

Commissioner may permit a member to submit his claim, in such form and manner, and on such terms and
conditions as may be specified by him in this regard, directly to the Commissioner.]
511 [(6) Any amount becoming due to a member as a result of : (i) supplementary contribution from the

employer in respect of leave wages/arrears of pay, instalment of arrear contribution received in respect of a
member whose claim has been settled on account but which could not be remitted for want of latest address,
or (ii) accumulation in respect of any member who has either 512 [retired from service after attaining age of
fifty-five years or migrated abroad permanently] or died, 513 [but no application for withdrawal under
Paragraphs 69 or 70 514 [* * *] has been preferred] within a period of 515 [thirty-six months] from the date it
becomes payable, or if any amount remitted to a person, is received back undelivered, and it is not claimed
again within a period of 516 [thirty-six months] from the date it becomes payable shall be transferred to an
account to be called the 517 [Inoperative Account]:
Provided that in the case of a claim for the payment of the said balance, the amount shall be paid by
debiting the 518 [Inoperative Account] : ]
519 [Provided further that if any amount becoming due to a member, as a result of supplementary

contributions on account of litigation or default by the establishment or a claim which has been settled but is
received back undelivered not attributable to the member, shall not be transferred to the inoperative
account.]
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520 [(7) The claims, complete in all respects, submitted along with the requisite documents shall be settled

and benefit amount paid to the beneficiaries within 30 days from the date of its receipt by the Commissioner.
If there is any deficiency in the claim, the same shall be recorded in writing and communicated to the
applicant within 521 [20 days] from the date of receipt of such application. In case the Commissioner fails
without sufficient cause to settle a claim complete in all respects within 522 [20 days], the Commissioner shall
be liable for the delay beyond the said period and penal interest at the rate of 12% per annum may be
charged on the benefit amount and the same may be deducted from the salary of the Commissioner.]
► Entitlement for amount at retirement.—A member of the Scheme, on his retirement, is entitled to receive the amount of
his own contribution to the fund as well as the employer's even if the employer had not actually credited the amount to the Fund.
Nathulal Goverdhan v. R.P.F. Commr., (1984) 2 LLN 384 : 1985 Lab IC 1438 (MP)(DB). But see Rashtriya Mill Mazdoor
Sangh v. R.P.F. Commr., (1991) 1 CLR 174 : 1991 Lab IC 1572 (Raj).
73. Annual statement of member's account.—(1) As soon as possible after the close of each period of
currency of contribution card the Commissioner shall send to each member through the employer of the 523
[factory or other establishment] in which he was last employed a statement of his account in the Fund
showing the opening balance at the beginning of the period, amount contributed during the year, the total
amount of interest credited at the end of the period or debited in the period and the closing balance at the
end of the period.
(2) Members should satisfy themselves as to the correctness of the annual statement and any error should
be brought to the notice of the Commissioner within six months of the receipt of the statement.
73-A. [* * *]524
CHAPTER IX
MISCELLANEOUS
525 [74. Annual Report on the work and activities of the Board and its audited accounts.—(1) The

annual report on the work and activities of the Central Board and its audited accounts together with the report
of Comptroller and Auditor-General of India shall be considered by the Executive Committee and shall be
placed for adoption at a meeting of the Board to be held before the tenth of December following the close of
the financial year concerned:
Provided that if the report of the Comptroller and Auditor-General is not received by the first of December
following the close of the financial year to which it pertains, the audited accounts together with report of the
Comptroller and Auditor-General may be placed before the Executive Committee/Board separately from the
annual report on the work and activities of the Board.
(2) The annual report on the work of the activities of the Board and the audited accounts of the Board
together with the report of the Comptroller and Auditor-General of India, as adopted by the Board, shall be
authenticated by affixing the common seal of the Board and four copies thereof together with the comments
of the Board on the report of the Comptroller and Auditor-General shall be submitted to the Central
Government not later than twentieth of December following the close of the financial year concerned for being
placed before Parliament:
Provided that if the report of the Comptroller and Auditor-General is not received by the first of December
following the close of the financial year to which it pertains, the audited accounts together with the report of
the Comptroller and Auditor-General and the comments of the Board thereon shall be submitted to the Central
Government separately from the annual report on the work and activities of the Board.]
75. Issue of copies of member's accounts, Annual Reports, etc.—The Commissioner shall furnish
copies of the member's account and of the annual report of the Fund to employer or member on written
application and on payment of such fees and subject to such conditions as may be specified by the Central
Board in this behalf.
76. Punishment for failure to pay contributions, etc.—If any person—
526
[(a)] deducts or attempts to deduct from the wages or other remuneration of a member the whole or
any part of the employer's contribution, or
527 [(b)] fails or refuses to submit any return, statement or other document required by this Scheme or

submits a false return, statement or other document, or makes a false declaration, or

528 [(c)] obstructs any Inspector or other official appointed under the Act or this Scheme in the discharge

of his duties or fails to produce any record for inspection by such Inspector or other official, or
529
[(d)] is guilty of contravention of or non-compliance with any other requirement of this Scheme,
he shall be punishable with imprisonment which may extend to 530 [one year, or with fine which may extend to
four thousand rupees], or with both.
77. Conduct of business of the Central Board.—(1) All orders and other instruments shall be made and
executed in the name of the Central Board and shall be authenticated by such person and in such manner as
the Central Board may specify.
(2) All contracts and assurances of property shall be expressed to be made by the Central Board and shall
be executed on behalf of the Central Board by the Commissioner.
78. Power to issue directions.—(1) The Central Government may from time to time, issue such
directions to State Governments, the Central Board or any other authority under this Act or Scheme as it may
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consider necessary for the proper implementation of the Scheme or for the purpose of removing any difficulty
which may arise in the administration thereof including difficulties in the matter of payment of accumulations
in the Fund to members after they cease to be such members.
(2) [* * *]531
(3) The authority to whom any directions are issued under this paragraph shall comply with such
directions.
532 [79. Special provisions relating to factories or other establishments in respect of which

applications for exemption are received.—Notwithstanding anything contained in this Scheme, the
Commissioner may in relation to a 533 [factory or other establishment] in respect of which an application for
exemption under Section 17 of the Act has been received, 534 [* * *] relax, pending the disposal of the
application, the provisions of this Scheme in such manner as he may direct.]
535 [79-A. Filing application for review.—Any person aggrieved by an order made under sub-section (1)

of Section 7-A and who desires to obtain a review of such order may apply for a review of that order, as
provided in sub-section (1) of Section 7-B of the Act in Form 9 to the officer who passed such order:
Provided that no application for review of an order will be entertained by the concerned officer, unless the
application for review is submitted within 45 days from the date of making such order.]
536
[79-B. Time-limit for communicating the views of the Central Board to the appropriate
Government on a proposal for grant of exemption to an establishment.—When an appropriate
Government consults the Central Board with regard to its proposal for grant of exemption to an establishment
under Section 17 of the Act, the Board shall give its views on the proposal within a period of three months
from the date on which such proposal is received by it.]
537 [79-C. Composition of the Board of Trustees of the exempted establishments and the terms and

conditions of service of the trustees.—(1) The Board of Trustees of the establishment granted exemption
under clause (a) of sub-section (2) of Section 17 of the Act shall consist of not less than two and not more
than six representatives each of the employers and employees. The number of Trustees shall be so fixed, as to
afford, as far as possible, representation to employees of each branch or department of the establishment. In
the case of common provident fund for a group of two or more establishments, there will be at least one
representative each from the participating establishments.
538
[* * *]
(2) The employer shall nominate his representatives on the Board of Trustees from amongst the officers
employed in managerial or administrative capacity in the establishment.
(3) The representatives of the employees, on the Board of Trustees shall be nominated or elected in the
following manner, namely:—
(a) Wherever there is a union recognised by the employer under the Code of Discipline in industry or
under any Act, such union shall nominate the representatives of the employees;
(b) where there are more than one trade unions recognised by the employer, the representatives of
employees shall be elected by the members of the union in an election to be held for the purpose on
any working day;
(c) where there is no union recognised by the employer under the Code of Discipline in industry or under
any Act but there are more than one registered unions functioning in the establishment, the union
having the largest number of members, subject to a minimum of 15% membership, shall have the
right to nominate employees' representatives; and in case there is only one registered union, it shall
have the right to nominate the employees' representative, provided it has a minimum of 15%
membership.
539
[(4) The employer shall be the Chairman of the Board of Trustees. In the event of equality of votes, the
Chairman may exercise a casting vote.]
540 [(5) The terms of office of the Trustee shall be five years from the date of election or nomination. An

outgoing Trustee shall be eligible for re-election or re-nomination. A Trustee elected or nominated to fill the
casual vacancy shall hold office for the remaining period of the term of the trustee in whose place he is elected
or nominated.]
(6) A person shall be disqualified for being a Trustee if he,—
(a) is declared to be of unsound mind by a competent court; or
(b) has been convicted of an offence involving moral turpitude; or
(c) is an undischarged insolvent; or
(d) is an employer of an exempted or unexempted establishment which has defaulted in payment of any
dues under the Act.
(7) A person shall cease to be a Trustee of the Board if,—
(a) he ceases to be an employee of the establishment; or
(b) he ceases to be a member of the provident fund of the establishment; or
(c) the union on whose behalf he was elected or nominated, ceases to be recognised by the employer; or
(d) he fails to attend three consecutive meetings of the Board without obtaining leave of absence from
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the Chairman of the Board of Trustees. The Chairman may, however, condone the absence of a
Trustee if he is satisfied that there were reasonable grounds for such absence.
(8) The procedure for election or nomination of Trustees, the quorum at the meeting of the Board, records
to be kept of the transaction of business and all other matters not specifically provided for in the Scheme shall
be regulated as per the provisions of the approved fund rules of the establishment and the guidelines for the
functioning of the Board of Trustees of the exempted establishments which the Commissioner may specify,
from time to time.
(9) In case of any dispute or doubt, the matter shall be referred to the Regional Provident Fund
Commissioner in whose jurisdiction, the Head Office of the establishment is located. The decision of the
Commissioner in the matter shall be final and binding.]
541
[CHAPTER X
80. Special provisions in the case of newspaper establishments and newspaper employees.—The
Scheme shall, in its application to newspaper establishments and newspaper employees, as defined in Section
2 of the Working Journalists (Conditions of Service) and Miscellaneous Provisions Act, 1955, come into force
on the 31st day of December, 1956 and be subject to the modifications mentioned below:
(1) In Chapters I to IX, references to ‘industry’, ‘factories’ and ‘employees’ shall be construed as
references to ‘newspaper industry’, ‘newspaper establishments’ and ‘newspaper employees’,
respectively.
(2) For Paragraph 2(f), the following shall be substituted, namely:
(f) ‘excluded employee’ means,—
542 [(i) an employee who, having been member of the Fund, has withdrawn the full amount of his

accumulation in the Fund under clause (a) or (c) of sub-paragraph (1) of Paragraph 69;]
(ii) an apprentice.
Explanation.—‘Apprentice’ means a person who, according to the standing orders applicable to the
newspaper establishment concerned, is an apprentice or who is declared to be an apprentice by the
authority specified in this behalf by the appropriate Government.
(3) For Para 26, the following shall be substituted, namely—
26. Class of employees entitled and required to join the Fund.—(1) (a) Every newspaper employee
employed to do any work in, or in relation to, any newspaper establishment to which this Scheme applies,
other than an excluded employee, shall be entitled and required to become a member of the Fund from the
beginning of the month following that in which this paragraph comes into force in such establishment, if on
the date of such coming into force he has completed 543 [three months' continuous service] or has actually
worked for not less than 544 [60 days during a period of three months or less] in that newspaper
establishment or in other such establishment [to which the Act applies]545 , under the same employer or
partly in one and partly in the other 546 [or has been declared permanent in any such newspaper
establishment, whichever is earliest.]
(b) Every newspaper employee employed to do any work, in or in relation to any newspaper
establishment to which this Scheme applies other than an excluded employee, shall be entitled and
required to become a member of the Fund from the beginning of the month following that in which this
paragraph comes into force in such newspaper establishment, if on the date of such coming into force, such
employee is a subscriber to a provident fund maintained in respect of the establishment or in respect of
another establishment [to which the Act applies]547 under the same employer.
(2) Where the Scheme applies to a newspaper establishment on the expiry or cancellation of an order of
exemption under Section 17 of the Act, every employee, who, but for the exemption, would have become
and continued as a member of the Fund, shall become a member of the Fund forthwith.
(3) After this paragraph comes into force in a newspaper establishment, every newspaper employee
thereof, other than an excluded employee, who has not become a member already shall also be entitled
and required to become a member from the beginning of the month following that in which he completes
548
[three months' continuous service] or has actually worked for not less than 549 [60 days during a period of
three months or less] in that establishment or in another such establishment [to which the Act applies]550
under the same employer or partly in one and partly in the other 551 [or has been declared permanent in any
such newspaper establishment whichever is earliest.]
(4) An excluded employee referred to in clause (ii) of Paragraph 2(f) of a newspaper establishment to
which this Scheme applies shall, on ceasing to be such an employee be entitled and required to become a
member of the Fund from the beginning of the month following that in which he ceases to be such
employee, provided that on the date on which he ceases to be an excluded employee, he has completed 552
[three months' continuous service] or has actually worked for not less than 553 [60 days during a period of
three months or less] in the newspaper establishment or in another such establishment [to which the Act
applies]554 under the same employer or partly in one and partly in other 555 [or has been declared
permanent in any such factory or other establishment whichever is earliest.]
(5) On re-election of a class of newspaper employees exempted under Paragraph 27-A to join the Fund
or on the expiry or cancellation of an order under that paragraph, every newspaper employee, who but for
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such exemption would have become and continued as a member of the Fund, shall forthwith become a
member thereof.
(6) Every newspaper employee who is a member of a private provident fund maintained in respect of an
exempted newspaper establishment and who, but for the exemption would have become and continued as
a member of the Fund shall, on joining a newspaper establishment to which this Scheme applies, become a
member of the Fund forthwith.
(7) Notwithstanding the other provisions of this paragraph, a Commissioner may, on a joint request in
writing of any newspaper employee of a newspaper establishment to which this Scheme applies and his
employer, enrol such employee as a member who shall, thereafter, be entitled to the benefits and shall be
subject to the conditions of the Fund:
Provided that the employer gives an undertaking, in writing, that he shall pay the administrative charges
payable and comply with all statutory provisions of the Act and this Scheme in respect of such employee.
Explanation I.—For purposes of this Paragraph the provision contained in clause (e) of Paragraph 2 shall
not apply and “continuous service” shall mean uninterrupted service but include service which is
interrupted by sickness, accident, authorised leave, strike which is not illegal or involuntary unemployment.
Explanation II.—In computing the period of work for 556 [60 days] under the paragraph—
(a) period of involuntary unemployment caused by stoppage of work due to shortage of raw materials or
fuel, changes in the line of production, breakdown of machinery or any other similar cause;
(b) periods of authorised leave;
(c) in the case of female employees, periods of maternity leave for any number of days not exceeding
twelve weeks, 557 [and
(d) Sundays and holidays intervening the days of actual work],
shall also be deemed to be days on which the employee has worked in the 558 [establishment].
26-A. Retention of membership.—A member of the Fund shall continue to be a member until he
withdraws under Paragraph 69 the amount standing to his credit in the Fund or is covered by a notification
of exemption under Section 17 of the Act or an order of exemption under Paragraph 27 or 27-A.
Explanation.—In the case of a claim for refund by a member under sub-paragraph (2) of Paragraph 69
the membership of the Fund shall be deemed to have been terminated from the date the payment is
authorised to him by the authority specified in this behalf by the Commissioner irrespective of the date of
claim.
559
[26-B. Resolution of doubts.—If any question arises as to whether a newspaper employee is entitled
to, or required to become, or continue as, a member, or as to the date from which he is entitled or required
to become a member, the same shall be referred to the Regional Provident Fund Commissioner who shall
decide the same:
Provided that both the employer and the newspaper employee shall be heard before passing any order in
the matter.]
► Constitutional validity.—Para 80(2)(f) (as inserted by Central Govt. notification dated 4-12-1956) is not violative of
Articles 14 and 19(1)(a). Express Publications (Madurai) Ltd. v. Union of India, (2004) 11 SCC 526.
560
[81. Special provisions in the case of Cine-Workers.—The Scheme shall, in its application to Cine-
Workers as defined in clause (c) of Section 2 of the Cine-Workers and Cinema Theatre Workers (Regulation of
Employment) Act, 1981 (50 of 1981), be subject to the following modifications, namely:—
(1) In Chapters I to IX, references to ‘industry’ and ‘employees’ shall be construed as references to ‘film
production’ and ‘Cine-Workers’, respectively;
(2) for sub-paragraph (f) of Paragraph 2, the following sub-paragraph shall be substituted, namely,—
“(f) ‘excluded employees’ means,—
(i) a cine-worker, who having been a member of the Fund, has withdrawn the full amount of his
accumulations in the Fund under clause (a) or clause (c) of sub-paragraph (1) of Paragraph 69;
(ii) a ‘cine-worker’, whose wages at the time he is otherwise entitled to become a member of the
Fund exceeds one thousand and six hundred rupees per month and where such remuneration is by
way of a lump sum exceeding fifteen thousand rupees.
Explanation.—‘Wages’ means ‘wages’ as defined in clause (k) of Section 2 of the Cine-Workers and
Cinema Theatre Workers (Regulation of Employment) Act, 1981 (50 of 1981)”;
(3) For Paragraph 26, the following paragraph shall be substituted, namely:—
“26. Class of employees entitled and required to join the fund.—(1) (a) Every cine-worker to whom
this Scheme applies, other than an excluded employee, shall be entitled and required to become a
member of the Fund from the beginning of the month following that in which this paragraph comes
into force, if on the date of such coming into force he had worked in not less than three feature films
with one or more producers.
Explanation.—‘Feature film’ means ‘feature film’ as defined in clause (f) of Section 2 of the Cine-
Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 (50 of 1981).
(b) Every cine-worker employed to do any work, in or in relation to any feature film in a film
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production unit to which this Scheme applies, other than an excluded employee, shall be entitled and
required to become a member of the Fund from the beginning of the month following that in which
this paragraph comes into force in such film production unit, if on the date of such coming into force,
such employee is a subscriber to a Provident Fund maintained in respect of the establishment or in
respect of another establishment under the same employer.
(2) Where the Scheme applies to a film production unit on the expiry or cancellation of an order of
exemption under Section 17 of the Act, every cine-worker who, but for the exemption would have
become and continued as a member of the Fund shall become a member of the Fund forthwith.
(3) After this paragraph comes into force in a film production unit, every cine-worker thereof, other
than an excluded employee, who has not become a member already shall also be entitled and
required to become a member from the beginning of the month following that in which he completes
work in three feature films in that production unit or in another such unit (to which the Act applies)
under the same producer or partly in one and partly in the other.
(4) An excluded employee referred to in clause (ii) of Paragraph 2(f), of a film production unit to
which this Scheme applies shall, on ceasing to be such an employee, be entitled and required to
become a member of the Fund from the beginning of the month following that on which he ceases to
be such employee, provided that on the date on which he ceases to be an excluded employee, he had
worked in not less than three feature films in that production unit to which the Act applies under the
same producer or partly in one and partly in the other.
(5) On re-election of a class of cine-workers exempted under Paragraph 27-A to join the Fund or on
the expiry or cancellation of an order under that paragraph, every cine-worker, who but for such
exemption would have become and continued as a member of the Fund, shall forthwith become a
member thereof.
(6) Every cine-worker who is a member of a private Provident Fund maintained in respect of an
exempted film production unit and who, but for the exemption, would have become and continued as
a member of the Fund shall, on joining a film production unit to which this Scheme applies, become a
member of the Fund forthwith.
(7) Notwithstanding the other provisions of this paragraph, a Commissioner may, on a joint request in
writing of any cine-worker of a film production unit to which this Scheme applies and his producer,
enrol such cine-worker as a member who shall, thereafter, be entitled to the benefits and shall be
subject to the conditions of the Fund:
Provided that the producer gives an undertaking, in writing, that he shall pay the administrative
charges payable and comply with all statutory provisions of the Act and this Scheme in respect of
such cine-worker.
26-A. Retention of membership.—A member of the Fund shall continue to be a member until he
withdraws under Paragraph 69 the amount standing to his credit in the Fund or is covered by a
Notification of exemption under Section 17 of the Act or an order of exemption under Paragraph 27 or
27-A.
Explanation.—In the case of a claim for refund by a member under sub-paragraph (2) of Paragraph
69, the membership of the fund shall be deemed to have been terminated from the date the payment
is authorised to him by the authority specified in this behalf by the Commissioner irrespective of the
date of claim.
561 [26-B. Resolution of doubts.—If any question arises as to whether a Cine-Worker is entitled to, or

required to become, or continue as, a member, or as to the date from which he is entitled or required
to become a member, the same shall be referred to the Regional Provident Fund Commissioner who
shall decide the same:
562 Provided that both the film producer and the Cine-Worker shall be heard before passing final order

in the matter.]
563 [82. Special provisions in respect of certain employees.—The Scheme shall, in its application to an

employee who is a person with disability under the Persons with Disabilities (Equal Opportunities, Protection
of Right and Full Participation) Act, 1995 (1 of 1996) and under the National Trust for Welfare of Persons with
Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999) respectively, be
subject to the following modifications, namely:—
(1) For clause (f) of Paragraph 2, the following clause shall be substituted, namely:—
(f) “excluded employee” means—
(i) a person with disability, who having been a member of the Fund has withdrawn the full amount of
his accumulations in the Fund under clause (a) or clause (c) of sub-paragraph (1) of Paragraph 69;
(ii) a person with disability, whose pay at the time he is otherwise entitled to become a member of
the Fund, exceeds twenty-five thousand rupees per month.
(iii) an apprentice.
(2) In Paragraph 30, after sub-paragraph (3), the following proviso shall be inserted, namely:—
“Provided that the Central Government shall contribute the employer's share of contribution up to a
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maximum period of three years from the date of commencement of membership of the Fund, in
respect of an employee who is a person with disability, employed directly by the principal employer or
through a contractor.”.
(3) In Paragraph 34, after the first proviso, the following proviso shall be inserted, namely:—
“Provided further that in the case of any such employee who is a person with disability, the aforesaid
Declaration Form shall further contain such particulars as are necessary for such employees.”.
(4) In Paragraph 36, after sub-paragraph (1), the following sub-paragraph shall be inserted, namely:—
“(1-A) Every employer shall send to the Commissioner, within fifteen days of every month
commencing from the 1st day of April, 2008, in such form as the Commissioner may specify, the
particulars as are necessary, of an employee who is a person with disability and is a member on or
entitled to become a member after the 1st day of April, 2008.”:
564
[Provided that the particulars of disabled employees shall be sent by employer in electronic format
also, in such form and manner as may be specified by the Commissioner.]
(5) In Paragraph 38, in sub-paragraph (1), after the second proviso, the following proviso shall be
inserted, namely:—
“Provided also that the Central Government shall pay the employer's share of contribution in respect
of an employee who is a person with disability, up to a maximum period of three years from the date
of commencement of membership of the Fund.”]
565 [82-A.
Special provision in respect of Employees' Enrolment Campaign, 2017.—(1) The
Employees' Enrolment Campaign, 2017 shall come into force on the 1st day of January, 2017 and shall cease
to operate on the 566 [30th day of June, 2017].
(2) Every employer who has failed to comply with the provisions of this Scheme in relation to membership
of employees and contribution thereto to the Fund, shall furnish a declaration in such Form as may be
specified by the Central Provident Fund Commissioner, in respect of membership of the employees, who were
required or entitled to become members of the Fund for the period beginning the 1st day of April, 2009 and
ending the 31st day of December, 2016 but were not enrolled as members for any reason, to the Regional
Provident Fund Commissioner.
(3) The employer shall, within fifteen days from the date of furnishing the declaration referred to in sub-
paragraph (2), remit the employer's contribution payable in accordance with the provisions of this Scheme
and the employee's contribution deducted from the employee's wages along with interest payable in
accordance with Section 7-Q of the Act and damages:
Provided that employer shall not be required to pay the employee's contribution if the same has not been
deducted from the wages of the employee.
(4) The employer shall, after complying with sub-paragraph (2) and sub-paragraph (3), file a return in
such form as may be specified by the Central Provident Fund Commissioner, to the Regional Provident Fund
Commissioner.
(5) The employer shall specify the date of eligibility in respect of each employee for membership in the
declaration referred to in sub-paragraph (2):
Provided that such declaration shall be valid only in respect of employees who are alive as on the 1st day of
January, 2017 and no proceedings under Section 7-A of the Act or under Paragraph 26-B of this Scheme or
under Paragraph 8 of the Employees' Pension Scheme, 1995 have been initiated against their establishment
or employer, as the case may be, to determine the eligibility for membership of such employees.
(6) If the employer fails to remit the contribution, interest and damages payable by him as referred to in
sub-paragraph (3), then, the declaration sent by the employer under sub-paragraph (2) shall be deemed to
have not been made by such employer under this Scheme.
(7) Where a declaration under sub-paragraph (2) has been made by misrepresentation or suppression of
facts, such declaration shall be void and shall be deemed to have not been made under this Scheme and the
person making such declaration shall be liable to penal action in accordance with the provisions of the Act and
the Schemes made thereunder.
(8) The exceptions and modifications subject to which the provisions of this Scheme shall apply, in relation
to the employees' whose membership have been declared under sub-paragraph (2) as per the Employees'
Enrolment Campaign, 2017, shall be as follows, namely—
(a) in Paragraph 30, after sub-paragraph (1), the following proviso shall be inserted, namely—
“Provided that, for the purpose of increasing coverage and extension of benefits under the Act and
Schemes made thereunder, the member's contribution is waived under Employees' Enrolment
Campaign, 2017 for the period beginning the 1st day of April, 2009 and ending the 31st day of
December, 2016:
Provided further that such waiver shall be applicable only if the member's contribution has not been
recovered from such member's wages.”.
(b) in Paragraph 32-A, in sub-paragraph (1), for the Table, the following Table shall be substituted,
namely—
TABLE
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(Applicable for remittances in respect of valid declarations under Employees' Enrolment Campaign, 2017)
Period of default Rate of damages
(1) (2)
Between the 1st day of April, 2009 to the 31st day of One rupee per annum.”.
December, 2016
(c) for Paragraph 39, the following paragraph shall be substituted, namely—
“39. Fixation of administrative charges.−−The administrative charges payable under Employees'
Enrolment Campaign, 2017 for the period 1st April, 2009 to the 31st December, 2016 under sub-
paragraph (1) of Paragraph 38 shall be nil.”]
567
[83. Special provision in respect of International Workers.—The Scheme, shall, in its application to
International Workers as defined in this paragraph, be subject to the following modifications, namely—
(1) For clause (f) of Paragraph 2, the following clause shall be substituted, namely—
568 [(f) “excluded employee” means,—

(i) an International Worker, who is contributing to a social security programme of his country of
origin, either as a citizen or resident, with whom India has entered into a social security agreement
on reciprocity basis and enjoying the status of detached worker for the period and terms, as
specified in such an agreement; or
(ii) an International Worker, who is contributing to a social security programme of his country of
origin, either as a citizen or resident, with whom India has entered into a bilateral comprehensive
economic agreement containing a clause on social security prior to 1st October, 2008, which
specifically exempts natural persons of either country to contribute to the social security fund of
the host country;]
(2) After clause (j) of Paragraph 2, the following clause shall be substituted, namely—
‘(ja) “International Worker” means,—
(a) an Indian employee having worked or going to work in a foreign country with which India has
entered into a social security agreement and being eligible to avail the benefits under a social
security programme of that country, by virtue of the eligibility gained or going to gain, under the
said agreement;
(b) an employee other than an Indian employee, holding other than an Indian passport, working for
an establishment in India to which the Act applies:
569 [Provided that the worker who is a Nepalese national on account of Treaty of Peace and

Friendship of 1950 and the worker who is a Bhutanese national on account of India-Bhutan
Friendship Treaty of 2007, shall be deemed to be an Indian worker;]
(3) For Paragraphs 26, 26-A and 26-B, the following paragraphs shall be substituted, namely—
“26. Class of International Workers entitled and required to join the Fund.—(1)(a) Every International
Worker (other than an excluded employee), employed as on 1st day of October, 2008, in an
establishment to which this Scheme applies, shall be entitled and required to become a member of
the Fund with effect from the 1st day of November, 2008.
(2) Every International Worker (other than an excluded employee), employed after the 1st day of
October, 2008 in an establishment to which this Scheme applies, who has not become a member
already shall be entitled and required to become a member of the Fund from the date of his joining
the establishment.
(3) Where the Scheme applies to an establishment on the expiry or cancellation of an order of
exemption under Section 17 of the Act, every International Worker who, but for the exemption would
have become and continued as a member of the Fund shall become a member of the Fund forthwith.
(4) An excluded employee of an establishment to which this scheme applies shall, on ceasing to be
such an employee, be entitled and required to become a member of the Fund from the date he ceases
to be such employee.
(5) On re-election of a class of International Workers exempted under Paragraph 27-A to join the
Fund or on the expiry or cancellation of an order under that paragraph, every International Worker,
who but for such exemption would have become and continued as a member of the Fund, shall
forthwith become a member thereof.
(6) Every International Worker who is a member of a private provident fund maintained in respect of
an exempted establishment and who, but for the exemption, would have become and continued as a
member of the Fund shall, on joining an establishment to which this Scheme applies, become a
member of the Fund forthwith.
26-A. Retention of membership.—A member of the Fund shall continue to be a member until he
withdraws under Paragraph 69 the amount standing to his credit in the Fund or is covered by a
notification of exemption under Section 17 of the Act or an order of exemption under Paragraph 27 or
27-A or the benefits are settled in terms of the relevant provisions under the social security
agreement entered into between India and his country of origin.
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570 [26-B. Resolution of doubts.—If any question arises as to whether an International Worker is
entitled to, or required to become, or continue as, a member, or as to the date from which he is
entitled or required to become a member, the same shall be referred to the Regional Provident Fund
Commissioner who shall decide the same:
Provided that both the employer and the International Worker shall be heard before passing any order
in the matter and such hearing, if any, shall be in India.]
(4) In Paragraph 29, in sub-paragraph (1), after the points, the following proviso shall be inserted,
namely—
“Provided further that where wages are paid in a currency other than in the Indian Rupee, the rate of
conversion of that currency shall be the telegraphic transfer buying rate offered by the State Bank of
India established under the State Bank of India Act, 1955 (23 of 1955) for buying such currency on
the last working of the month for which the wages are due.”.
(5) For Paragraph 36, the following paragraph shall be substituted, namely—
“36. Duties of employer.—(1) Every employer of an establishment to which this Scheme applies shall
send to the Commissioner within fifteen days from the application of the Scheme to such
establishment, a consolidated return in such form as the Commissioner may specify, of the
International Workers (indicating distinctly the nationality of each and every International Worker)
required or entitled to become members of the Fund showing the basic wage, retaining allowance (if
any) and dearness allowance including the cash value of any food concession paid to each of such
International Worker:
Provided that if there is no International Worker who is required or entitled to become a member of
the Fund, the employer shall send a ‘NIL’ return.
(2) Every employer shall send to the Commissioner, within fifteen days of the close of each month, a
return—
(a) in Form 5 of the International Workers qualifying to become members of the Fund for the first
time during the preceding month together with the declarations in Form 2 furnished by such
qualifying International Workers (indicating distinctly the nationality of each and every
International Worker), and
(b) in such form as the Commissioner may specify, of the International Workers (indicating distinctly
the nationality of each and every International Worker) leaving service of the employer during the
preceding month:
Provided that if there is no International Worker qualifying to become a member of the Fund for the
first time or there is no International Worker leaving service of the employer during the preceding
month, the employer shall send a ‘NIL’ return.”:
571 [Provided further that a copy of the forms as mentioned in clauses (a) and (b) above shall be

provided by the employer to concerned employees immediately after joining the service or at the
time of leaving the service, as the case may be.]
(6) For Paragraph 69, the following paragraph shall be substituted, namely—
“69. Circumstances in which accumulations in the Fund are payable to an International Worker.—(1)
An International Worker may withdraw the full amount standing to his credit in the Fund—
(a) on retirement from service in the establishment at any time after the attainment of 58 years;
(b) on retirement on account of permanent and total incapacity for work due to bodily or mental
infirmity duly certified by the medical officer of the establishment, or where an establishment has
no regular medical officer, by a registered medical practitioner designated by the establishment:
Provided that—
(i) where an establishment has been closed, the certificate of any registered medical practitioner
may be accepted;
(ii) where the establishment is covered by the Employees' State Insurance Scheme, medical
certificate from a medical officer of the Employees' State Insurance Dispensary with which or
from the Insurance Medical Practitioner with whom the employee is registered under the
Scheme, shall be produced;
(iii) where by mutual agreement of employers and employees, a Medical Board exists for any
establishment or a group of establishments, a certificate issued by such Medical Board may also
be accepted for the purposes of this sub-paragraph.
(2) It shall be open to the Regional Commissioner to demand from the member a fresh certificate
from a Civil Surgeon or any doctor acting on his behalf where the original certificate produced by him
under clause (b) of sub-paragraph (1) gives rise to suspicion regarding its genuineness:
Provided that the entire fee of the Civil Surgeon or any doctor acting in his behalf shall be paid from
the Fund in case the findings of the Civil Surgeon or any doctor acting on his behalf agree with the
original certificate, and that where such doctor acting in his behalf agree with the original certificate,
and that where such findings do not agree with the original certificate, only half of the fee shall be
paid from the Fund and the remaining half shall be debited to the member's account.
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(3) A member suffering from tuberculosis or leprosy or cancer, even if contracted after leaving the
service of an establishment on grounds of illness but before payment has been authorised, shall be
deemed to have been permanently and totally incapacitated for work.
572 [(4) In respect of a member covered under social security agreement entered into between

Government of India and any other country, on ceasing to be an employee in an establishment

covered under the Act.]”.
(7) For Paragraph 72, the following paragraph shall be substituted, namely—
“72. Payment of Provident Fund.—(1) When the amount standing to the credit of a member becomes
payable, it shall be the duty of the Commissioner to make prompt payment as provident in the
Scheme.
573 [(2) The due amount in respect of the member shall be payable in the payees' bank account

directly or through the employer.]

(3) In all the other cases, the amount due shall be payable to the credit of the payee's bank account
in India.”.
(8) After Paragraph 78, the following paragraph shall be inserted, namely—
“78-A. Performing certain special functions under social security agreements.—The Commissioner
shall perform all such functions as are assigned to the Employees' Provident Fund Organisation under
a social security agreement entered into between by the Government of India and any other country,
in the manner and as per the terms specified therein.”.]
574
[FORM 1
The Employees' Provident Funds Scheme, 1952
Exemption under Paragraph 27 of the Scheme
I hereby apply for exemption from the operation of all or the following provisions of the Scheme:—
(a) . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . .
(e) . . . . . . . . . . . . . . . . . . . . . . .
1. Name. . . . . . . . . . . . . . . . . .
(in block letters)
2. Occupation. . . . . . . . . . . . . .
3. Sex . . . . . . . . . . . . . . . . . . . .
4. Religion . . . . . . . . . . . . . . . . .
5. Father's Name. . . . . . . . . . . .
6. Husband's name (for married women only) . . . . . . . . . . . . . . . . . .
7. Permanent Address . . . . . . . . . . . . . . . . . .
8. Details of the Provident Fund, gratuity or old age pension. . . . . . . . . . . . . . . . . .
I declare that all the particulars stated above are true to the best of my knowledge and belief.
Dated . . . . . . . . . . . . . . . . . . . . . 20
575 [Signature or left hand thumb impression in case

of both female and male members of the Fund.]

Certified that the above declaration has been signed by . . . . . . . . . employed in† . . . . . . . . . before me
and that he/she is getting the benefits of provident fund, gratuity or old age pension as above.
Dated . . . . . . . . . . . . . . . . . . . . . . . . .
Signature of the Manager or other
authorised officer of the Factory/Establishment.
Registered No. of the Factory/Establishment.]
† Here give the name and address of the factory or other establishment in which employed.

FORM 2 (Revised)
[Paragraphs 33 & 61(1) of the Employees' Provident Funds Scheme, 1952 and Paragraph 18 of the
Employees' Pension Scheme, 1995]
Nomination and Declaration Form for Unexempted/Exempted Establishments
1. Name (in block letters)
2. Father's/Husband's Name
3. Date of Birth
4. Sex.
5. Marital Status
6. Account No.
7. Address:
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Permanent
Temporary
8. (A) Date of Joining of EPF Scheme, 1952 …………………………………………
(B) Date of Joining of EPF Scheme, 1971 …………………………………………
(C) Date of Joining of EPF Scheme, 1995 …………………………………………
PART A (EPF)
I hereby nominate the person(s)/cancel the nomination made by me previously and nominate the person
(s), mentioned below to receive the amount standing to my credit in the Employees' Provident Fund, in the
event of my death:—
Name of the Address Nominee's Date Total amount or If the Nominee is a minor,
nominee/nominees relationship of share of name & relationship &
with the Birth accumulations in address of the guardian who
member Provident Fund to be may receive the amount
paid to each nominee during the minority of
nominee
(1) (2) (3) (4) (5) (6)

1. *Certified that I have no family as defined in Para 2(g) of the Employees' Provident Funds Scheme, 1952
and should I acquire a family hereafter the above nomination should be deemed as cancelled.
2. *Certified that my father/mother is/are dependant upon me.
*Strike out whichever is not applicable.
Signature or thumb impression of the subscriber.
PART B (EPS)
(Para 18)
I hereby furnish below particulars of the members of my family who would be eligible to receive
Widow/Children Pension in the event of my death.
Sl. No. Name & Address of the family Address Date of Birth Relationship with the
member member
(1) (2) (3) (4) (5)
1.
2.
3.
*Certified that I have no family as defined in Para 2(vii) of the Employees' Pension Scheme, 1995 and
should I acquire a family hereafter, I shall furnish particulars thereon in the above form.
I hereby nominate the following person for receiving the monthly widow pension admissible under Para 16
(2)(a) (i) & (ii) in the event of my death without leaving any eligible family member for receiving pension.
Name & Address of the nominee Date of Birth Relationship with the member

Date:
*Strike out whichever is not applicable. Signature or thumb impression of the
subscriber.
CERTIFICATE BY EMPLOYER
Certified that the above declaration and nomination has been signed/thumb impressed before me by
Shri/Smt/Km . . . . . . . . . . . . . . . . . . . . . . employed in my establishment after he/she has read the entries.
The entries have been read over to him/her by me and got confirmed by him/her.
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Signature of the employer or other

authorised officer of the establishment
Place . . . . . . . . . . . . . . . . Designation . . . . . . . . . . . . . .
Date . . . . . . . . . . . . . . . . Name and Address of the Factory/
Establishment or rubber stamp thereof.
576 [FORM 3

(For Unexempted Establishments only)

(Paragraphs 35 and 42 of the Employees' Provident Funds Scheme, 1952)
Contribution card for the currency period from . . . . . . . . . . . to . . . . . .
1. Account No. ………………………………………
2. Name . . . . . . . . . . . . . . . . Surname ………………………………………
(In Block Capitals)
3. Father's/Husband's name ………………………………………
4. Name and address of Factory/Establishment………………………………………
5. Statutory rate of contribution………………………………………
6. Voluntary higher rate of employee's contribution, if any………………………………………
7. Age………………………………………………
8. Occupation/Job………………………………………………
9. Income per month………………………………………
10. Permanent/Temporary/Contractual………………………………………
Contributions Refund Break in Remarks
of membership/reckonable
Months Member's Share Employer's Share advance service
advance
E.P.F. F.P.F.at TOTAL E.P.F. F.P.F.at TOTAL
1- 1-
1/6% 1/6%
Rs P Rs P Rs P Rs P Rs P Rs P Rs P From To
April
May
June
July
August
September
October
November
December
January
February
March
TOTAL
Dated. . . . . . . 20. Signature of the Employer
(Office Seal)]
FORM 3-A (Revised)
(For Unexempted Establishments only)
(Paras 35 & 42 of the Employees' Provident Funds Scheme, 1952 and Para 19 of The Employees' Pension
Scheme, 1995)
Contribution Card for the currency period from 1st April, 20 . . . . . . . . . . . . . to 31st March, 20. . .
. . . . .
1. Account No. ………………………………………………
2. Name/Surname (in block capitals) ………………………………………
3. Father's/Husband's Name ………………………………………
4. Name & Address of the Factory/Establishment ……………………………………
5. Statutory rate of the Contribution ……………………………………………
6. Voluntary higher rate of employee's contribution, if any …………………………
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Contributions
Months Worker's share Employer's share Refund of No. of Remarks
Amount of E.P.F. E.P.F. P.F. advance days/period
wages difference contribution 8- of Service
between 1/3%† non-
10% 12% & contributing
8.33% (if (if any)
any)†
1 2 3 4(a) 4(b) 5 6 7
March (a) Date of
paid in leaving
April service, if any
1 2 3 4(a) 4(b) 5 6 7
May (b) Reasons
June for leaving
service, if any
July
Aug
Sept.
Oct.
Nov.
Dec.
Jan.
Feb.
Feb. paid
in March
TOTAL
Certified that the total amount of contributions (both shares) indicated in this card i.e. Rs . . . . . has already
been remitted in full in EPF A/c No. 1 and Pension Fund A/c No. 10 . . . . . . . . . . . . (vide note
below).Certified that the difference between the total of the contribution shown under Cols. 3 & 4(a) & 4(b) of
the above table and that arrived at on the total wages shown in Column 2 at the prescribed rate is solely due
to rounding off of contributions to the nearest rupee under the rules.
Dated . . . . . . . . . . 20 Signature of the Employer
with Office Seal
†. Rates now enhanced by EPF (Amendment) Act, 1998.
Note.— (1) In respect of the Form (3-A) sent to the Regional Office during the course of the currency
period for the purpose of final settlement of the accounts of the member who has left service, details of
date and reasons for leaving service should be furnished under col. 7(a) & (b).
(2) In respect of those who are not members of the Pension Fund, the employer's share of contribution to
the EPF will be 12%, 10% or 8.33% as the case may be and is to be shown under Column 4(a).
FORM 4
(Paragraphs 35 and 42 of the Employees' Provident Funds Scheme, 1952)
Contribution card for employees other than monthly paid employees for the
period from . . . . . . . . . . . . . . . . . . . . . to . . . . . . . . . . . . . . . . .
1. Account No. …………………………………………
2. Name (in block capitals) …………… Surname ………………………………
3. Caste ……………………………………………………
4. Sex ……………………………………………………
5. Date of birth as given in Form 2 …………………………………………
6. Occupation ……………………………………………………
7. Father's name …………………………………………
8. Husband's name …………………………………………
(for married women only)
9. Marital status …………………………………………
(whether bachelor, spinster, married, widow or widower)
10. Permanent Address …………………………………………
Village………………Thana………………Taluk/Sub-Division………………
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District…………………………….State…………………….
11. Signature or left hand thumb impression of member ………………………………
12. Signature of person preparing the card ………………………………
13. Signature of the Manager of the 577 [factory or other establishment] ……………………
14. Registered Number of the 578 [factory or other establishment] ……………………
15. Name and address of the 579 [factory or other establishment] ……………………
Particulars of employment
Registered number of factory Duration of Employment Remarks Initials of the
or other establishment employer's authorised
From To clerk
The employer's and member's Employer's/member's week week week week week week
contribution should be shown total amount 1 2 3 4 5 6
separately for each week refunded
week week week week week week week week week week week
7 8 9 10 11 12 13 14 15 16 17
week week week week week week week week week week week
18 19 20 21 22 23 24 25 26 27 28
week Week week week week week week week week week week
29 30 31 32 33 34 35 36 37 38 39
week week week week week week week week week week week
40 41 42 43 44 45 46 47 48 49 50
week week
51 52
Total contribution of Rs. P. Signature of the employer's
the employer Head
Total contribution by Clerk or any
the member Authorised Clerk
Grand Total Checked and found
Amount refunded correct.
Authorised official of the
Office of the Commissioner
FORM 4-A580 [* * *]
FORM 5 [Paragraph 36(2)(a) of the Employees' Provident Funds Scheme, 1952 and Para 20(4) of the
Employees' Pension Scheme, 1995]Return of Employees qualifying for membership of the Employees'
Provident Fund, Employees Pension Fund & Employees' Deposit-Linked Insurance Fund for the first
time during the month of . .(To be sent to the Commissioner with Form 2 (EPF & EPS)Name and Address of
the Factory/Establishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Code No. of Factory/Establishment . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sl. No. Account Name of Father's Date of Sex Date of Total period of Remarks
No. the name (or Birth joining previous
Employee Husband's the Fund service as on
(in block name in the date of
capitals) case of joining the
married Fund (Enclose
woman) Scheme
certificate if
applicable)
1 2 3 4 5 6 7 8 9

Signature of the Employer or other authorised officer

of the Factory/Establishment.
Stamp of the Factory/Establishment
Date . . . . . . . . . . . . .
FORM 5-A
(For exempted/unexempted Establishments)
(Paragraph 36-A of the Employees' Provident Funds Scheme, 1952 and Paragraph 21 of the Employees'
Pension Scheme, 1995 and Paragraph 1 of the Employees' Deposit-linked Insurance Scheme, 1976)
Return of Ownership to be sent to the Regional Commissioner
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(IN DUPLICATE)
1. Name of the establishment ………………………………
2. Code Number of the establishment under the U.P./Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 ……………………
3. Postal address of the establishment and its branches/departments, if any……………………
4. Industry or business in which engaged ………………………………
5. Date of first commencement of production/business (Trial/Regular) …………………
6. Date of closure by the previous management ……………………
7. Whether run by the owners or lessees (if by lessees, period of the lease should be indicated)
……………………
8. Particulars of owners ………………………………
Name Age Status* Father's name Residential address Date from which in
position
(a) (b) (c) (d) (e) (f)
(i)
(ii)
(iii)
*Whether Proprietor, Partner, Managing Partner, Managing Director, Director
9. If on lease, particulars of lessees:
Name Age Father's name Residential address Date from which in position
(a) (b) (c) (d) (e)
(i)
(ii)
(iii)
10. If registered under the Factories Act, particulars of the Manager/Occupier.
Name Age Father's name Residential address Date from which in position
(a) (b) (c) (d) (e)
A. Occupier
B. Manager
11. Particulars of the persons mentioned above, who are in charge of and responsible for the conduct of the
business of the establishment.
Name Age Father's name Residential address
(a) (b) (c) (d)
(i)
(ii)
(iii)
Signature of the Employer
Designation
Seal of the establishment
Dated . . . . . . . . . . . . . 20 . . . .
Note.—Any change in the information given above should be intimated in writing to the Regional
Commissioner within fifteen days of such change by registered post and in the prescribed manner under copy
to the Provident Fund Inspector.
FORM 6 (Revised)
(Paragraph 43 of the Employees' Provident Funds Scheme, 1952)
Return of the Contribution Cards sent to the Commissioner on the expiry of the period of currency
from the . . . . . . . . . . . . . . . . . to the. . . . . . . . . . . . . . . . . . .
Name and Address of the Factory/Establishment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Code No. of the Factory/Establishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sl. Acc- Name of Employer's Total Members' Total Contribution Amount Remarks
No. ount the Contribution refunded
No. member
E.P.F. F.P.F. TOTAL E.P.F. F.P.F. TOTAL
(in block
letters) at 1 1/6% at 1 1/6%
Rs. Rs. Rs. Rs. Rs. Rs.
(1) (2) (3) (4) (5) (6) (7)
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Total number of cards sent . . . . . . . . . . . . . . . . . Signature of the Employer or other

authorised officer of
Factory/Establishment.
Date. . . . . . . . . . . . 20 Stamp of the Factory/Establishment
FORM 6-A[Paragraph 43 of the Employees' Provident Funds Scheme, 1952 and Paragraph 20(4) of the
Employees' Pension Scheme, 1995]Annual statement of contribution for the current period from 1st
April……….to 31st March…..…..
Statutory rate of contribution %. . . . . . . .
Name and address of the Factory/Establishment . . . No. of Members voluntary
Code No. of the Factory Establishment . . . . . . . . . . . . . . contributing at a higher rate . . . . .
Sl. No. Account No. Name of the Member (in block Wages, Retaining allowance (if any)
letters) and D.A. including cash value of
food concession paid during the
currency period
1 2 3 4

Amount of Employer's Contribution w.e.f. 16- Refund of Rate of higher Remarks

Worker's 11-1995 Advance voluntary
Contributions E.P.F. Pension Fund contribution (if
deducted from differences Contribution 8- any)
the wages between 12% 1/3%
E.P.F. or 10%-8-1/3%
5 6 7 8 9 10

Total Rs. Rs. Rs. Rs.

Reconciliation of Remittances
Sl. Month Amount Remitted (Adm. Charges Rs. At EDLI Admn. Aggregate
No. 0.65% of wages) Charges Contrib-
EPF Contribution Pension EDLI Contrib- (Admn. 0.01% A/c utions
including refund Fund ution A/c No. Charges No. 22 Cols.
of advances A/c Contrib- 21 A/c No. 2 5+6+7 Rs.
No. 1 ution A/c ( )
No. 10
1. Mar. Paid in Rs. Rs. Rs. Rs. Rs. Rs.
Apr.
2. May Rs. Rs. Rs. Rs. Rs. Rs.
3. June Rs. Rs. Rs. Rs. Rs. Rs.
4. July Rs. Rs. Rs. Rs. Rs. Rs.
5. August Rs. Rs. Rs. Rs. Rs. Rs.
6. Sept. Rs. Rs. Rs. Rs. Rs. Rs.
7. October Rs. Rs. Rs. Rs. Rs. Rs.
8. November Rs. Rs. Rs. Rs. Rs. Rs.
9. December Rs. Rs. Rs. Rs. Rs. Rs.
10. January Rs. Rs. Rs. Rs. Rs. Rs.
11. February Rs. Rs. Rs. Rs. Rs. Rs.
12. Feb. paid in Rs. Rs. Rs. Rs. Rs. Rs.
Mar.
13. Arrear, if Rs. Rs. Rs. Rs. Rs. Rs.
any
14.
TOTAL Rs. Rs. Rs. Rs. Rs. Rs.
Remarks: (1) Total number of contribution cards enclosed (Form 3-A Revised).(2) Certified that Form 3-A,
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duly completed, of all the members listed in this statement are enclosed, except those already sent during the
course of the currency period for the final settlement of the concerned member's account vide ‘Remarks’
furnished against the names of the respective members above.Signature of Employer (with Office Seal)Notes.
—(1) The names of all the members, including those who had left service during the currency period, should
be included in this statement. Where the Form 3-A in respect of such members who had left service was
already sent to the Regional Office for the purpose of final settlement of their accounts, the fact should be
stated against the members in the ‘Remarks’ column above thus:“Form 3-A already sent in the month of . . . .
. . . . . . . . . . . . 20 .”(2) In case of substantial variation in the wages/contributions of any members as
compared to those shown in the previous month's statement the reason should be explained adequately in the
‘Remarks’ column.(3) In respect of those members who have not opted for Pension Fund their entire
employer's contribution @ 10% or 12% as the case may be shown under Column No. 6.

FORM 7 [* * *]581

FORM 8 [* * *]582
583
[FORM 9 Application for review filed under sub-section (1) of Section 7-B of the Employees'
Provident Funds and Miscellaneous Provisions Act, 1952(Paragraph 79-A)
For use in Commissioner's Office
Date of filing or
Date of receipt by post
Registration
Signature for Commissioner
1. Name of the Applicant
2. Designation of the applicant or his relationship with the factory/establishment (Whether
Owner/Partner/Director/Manager, etc. to be indicated.)
3. Name and complete address of the factory/establishment
4. Address of the employer for service of notice/summons
5. Particulars of the order against which the review application is filed:—
i) Order No.
ii) Date of order
iii) Passed by
iv) Subject in brief
6. Main ground(s) on which the application for review has been made and the relief(s) sought. (If
necessary, attach a duly signed statement with copies of the documents relied upon marked as A-1, A-2,
A-3 and so on.)
VERIFICATION
I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (name of the
applicant), S/o, D/o, W/o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . age .
. . . . . . . . . . . working as . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . resident of . . . . . . . . . . . . . . . . .
. . . . . . . . . . do hereby verify that the contents of particulars given at Sl. Nos. 1 to 6 above are true to the
best of my knowledge and belief and I have not suppressed any material fact, I further declare that:—
(i) I am filing the application within 45 days from the date of the original order.
(ii) I have not preferred any appeal against the original order under the Employees' Provident Funds and
Miscellaneous Provisions Act, 1952.
(iii) I am filing with this application, the original document authorising me to represent the aggrieved
person (applicable only in cases where the application is filed by agent, advocate or other
representative).
Place and date: Signature.]
FORM 10 584 [* * *]
FORM 11 585 [* * *]
FORM 12 (Revised)(Paragraph 38(2) of the Employees' Provident Funds Scheme, 1952)Statement of
Contribution for the month of . . . . . . . . 20 . . . . . . . .Wage Period From . . . . . . . . . . . . . . . . . . . . . to .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Name and address of the establishment . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Code No. of the Establishment. . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sl. Account Name of Wages, Amount of member's Employer's contribution Re-
No. No. the retaining contribution deducted from marks
member allowance (if the wages
(in block any) and
capitals) D.A.
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including
cash value
of food
concession
paid to the
member
during the
wage period
EPF FPF1 Total EPF FPF1 Total
1/6% 1/6%
(a) (b) (c) (a) (b) (c)
1 2 3 4 5 6 7

Total amount of contributions including refund of advances . . . . . . . . . . . . . . . . . . . . . . . . . . .

.Administrative charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total amount
deposited in (i) Account No. 1 Rs. . . . . . . . . . . . . .(ii) Account No. 10 Rs. . . . . . . . . . . . .Bank in which
deposited. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .No. and date of Bank Draft/Cheque Reserve Bank
of India . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature of the Employer
Dated . . . . . . . . . . . . 20 . . . or other Authorised Officer
Stamp of the Establishment
N.B.—(1) The names of existing members should be shown in the list of each month in the consecutive serial
order of the account numbers. New members whose names are shown in this return for the first time should
be shown at the end with a heading “NEW MEMBERS”. In the case of members transferred from another
factory/establishment the name of the factory/establishment from which transferred should be given in the
Remarks column.(2) Mention should be made in Column No. 8 above, about member's rate of voluntary
contribution.(3) Variation in wages/contribution with that of previous month should be explained suitably in
the Remarks column.(For Unexempted Establishments only)
FORM 12-A (Revised)(Paragraph 38(2) Proviso of the Employees' Provident Funds Scheme, 1952)
Statement of Contribution for the month of . . . . . . . . . . . 20. . . . . . .Name and address of the
establishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Code No. of the Establishment. . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total No. of Wages on Amount of contributions due as per recoveries made in the wages/acquittance
sub-scribers which contri register
-butions are Worker's Share Employer's Share
recovered
EPF FPF Total EPF FPF
1 1/6% 1 1/6% Total
(a) (b) (c) (a) (b) (c)
1 2 3 4

Amount of contributions remitted in Account Nos. 1 and 10

Worker's Share Employer's Share
EPF FPF1 1/6% Total EPF FPF1 1/6% Total Total
(a) (b) (c) (a) (b) (c)
5 6 7 8

1. Total amount remitted in Account No. 1 Rs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . .

.Date of remittance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. Total amount remitted
in Account No. 10 Rs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Date of remittance. . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of Adm. Charges due 0.37% of the Amount of Adm. Charges remitted Date of remittance
amount of wages shown in Column 2 in A/c No. 2
9 10 11
Name and location of the bank in which Whether the triplicate challan Remarks
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remitted or No. and date of the cheque/draft receipt is enclosed, if not, state
sent to Regional Officer reason
12 13 14
Account No. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Account No. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Account No. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No. as per last month's return(+) No. of New Subscribers— vide Form 5(—) No. of Subscribers left service—
vide Form 10*Net TotalThis should tally with the figure given at the topright hand corner of this FormTotal No.
of Employees. . . . . . . . . . . . . . . . . . . .Contract Rest TotalTotal No. of Subscribers . . . . . . . . . . . . . . .
. . . .Currency period from 1st April, 20. to 31st March, 20.Statutory Rate of Contribution. . . . . . . . . . . . .
.No. of members voluntarily contributing at higher than the statutory rate . . . . . .Signature of the Employer
(with official seal)Date . . . . . . . . . .Notes.—(1) If there is any substantial variation between the wages and
amount of contribution shown above and those shown in the last month's return suitable explanation should
be given in the ‘Remarks’ column.(2) If any arrears of contributions or damages are included in the figures
under Columns 6 to 8, suitable details indicating the circumstances, amount, No. of subscribers and the
period involved should be furnished in the ‘Remarks’ column or on the reverse.(3) Remittance shall invariably
be made by deposits in the State Bank of India or its subsidiaries.
FORM 13 (Revised)For Office use onlyDate Seal/Reg. No. . . . . . . . . . .(Para 57 of the Employees'
Provident Funds Scheme, 1952)Application for transfer of EPF AccountNote : (i) To be submitted by the
member to the present employer for onward transmission to the Commissioner, EPF by whom the transfer is
to be effected.(ii) In case the P.F. transfer is due from the P.F. Trust of an exempted establishment the
Application should be sent direct by the employer to the P.F. Trust of the exempted establishment, with a
copy to the RPFC concerned for details of the Family Pension membership.
To, To,
The Commissioner M/s . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employees' Provident Fund, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . (To be filled in, if Note (ii) above is applicable)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sir,I request that my Provident Fund balance along with the Membership details in Family Pension Fund may
please be transferred to present account under intimation to me. Necessary particulars are furnished below:—
1. Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Father's/Husband's name in the case of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
female:
3. Name and Address of the ex-employer: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. E.P.F. A/c No. allotted by ex-employer: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. With whom P.F. A/c of the ex-employer is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
maintained: with Regional Provident With Provident Fund
Fund Commissioner Trust
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Previous A/c No. allotted by the employer (if . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
allotted separately):
7. Date of leaving service with previous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
employer:
8. Date of joining the present employer: Signature/Left Hand Thumb impression of the Member.
Date : To be filled in by the present employer:
9. Name and address of the establishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. EPF Code & Account No. allotted to the . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
member:
11. EPF Account No. allotted to the member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
separately, if any:
12. By whom the EPF Account of the member in
the present establishment is kept:
Being an unexempted establishment (i) By Regional Office at . . . . . . . . . . . . . . . . . . .
(station)
(ii) Sub-Regional Office at . . . . . . . . . . . . . . . . . .
(iii) By exempted PF Trust, viz. . . . . . . . .. . . . . . .
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Being an exempted establishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv) By Private PF—Not covered under the Act— viz.
13. By whom the EPF Account of the member in (i) PF Regional Office at . . . . . . . . . . . . . . . . . . .
the present establishments kept: (ii) PF-Sub-Regional Office at . . . . . . . . . . . . . . .
14. In whose favour transfer is to be effected i.e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
payee's details. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date: Signature of Employer/Authorised Official with Office
Seal.
(FOR THE USE OF P.F. OFFICE ONLY)
A sum of Rs . . . . . . . . . . . . . . . . . . . . . . . . . (Rupees . . . . . . . . . . . . . . . . . . . . . . . . .) is authorised for
transfer, vide Annexure, ‘K’ (Revised) Transfer Proceeds to be sent along with Annexure ‘K’ (Revised)
— By D.D. to the Regional P.F. Commissioner Officer-in-charge of Sub-Regional Office . . .
— By D.D. to the P.F. Trust of the establishment with reference to details in Serial No. 14 above
— Membership details under Family Pension Fund forwarded to P.F. Regional Office/Sub-Regional Office at . . . . .
. . . . .
— By transfer entries to the Member's Ledger Card bearing Number . . . . . . . . . . . . . . . in the present
establishment from the Ledger Card bearing Number . . . . . . . . . . . . of the previous establishment . . . . . . .
. . . . . .
— Transfer intimation/copy of Annexure ‘K’ (Revised) to the member placed below.
P.I. No. CLERK S.S./A.A.O./A.P.F.C.
Scroll No.
Paid by Cheque No. . . . . . . . . . . . . . . . . . . . . . . . . . Date . . . . . . . . . . . . . . . . . .
Cashier/Clerk S.S A.P.F.C.
FORM 13-A (Revised)
THE EMPLOYEES PROVIDENT FUND SCHEME, 1952
(Para 57)
Application for Inter-Regional transfer of accounts to be submitted through the present employer
To
The Commissioner,
Employees' Provident Fund……………………………………..
Sir,
I request that the Provident Fund and Family Pension Account may please be Transferred to my present
account under intimation to me. Necessary particulars regarding Provident Fund and Family Pension Fund are
furnished below:
1. Name…………………………………………………………………………………………….
2. Father's name (or husband's name in case of married woman)……………………..
3. Name and address of previous employer, whether unexempted/exempted/uncovered…….
4. (a) Previous Provident Fund Account No…………………………………………..
(b) Previous Family Pension Fund Account No…………………………………
5. Date of leaving service with previous employer……………………………………
6. Name and address of the employer……………………………………………
7. Whether unexempted/exempted/uncovered………………………………………
8. (a) Present Provident Fund Account No……………………………………
(b) Present Family Pension Fund Account No. (if any)………………………………
9. Date of joining with present employer…………………………………………
*Signature or left/right-hand thumb
impression of the member
Endorsement to be completed by the forwarding authority
Forwarded with the particulars furnished above duly verified. **(The rules of our private provident fund
permit such transfer and hence the transfer may be made. The cheque may be drawn in favour of………………
including/excluding bank collection charges.)
Signature of employer or other authorised officer
of the factory/establishment with official seal
*Left-hand thumb-impression in the case of illiterate male member and right-hand thumb impression in
the case of illiterate female member.
**Will apply in case of transfer to uncovered establishment.
Note.—In case of transfer to provident fund accumulation to uncovered establishment, the benefit under
Family Pension Fund Scheme should be paid to the member.
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FORM 14
(Paragraph 62 of the Employees' Provident Funds Scheme, 1952)
Application for Financing a Life Insurance Policy out of the Provident Fund Account
To
The Commissioner,
Employees' Provident Fund,. . . . . . . . . . . . . . . . . . . .
I . . . . . . . . . . . . . . . . . . . . . . . son/daughter/wife/of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Name in block capitals)
an employee of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
authorise
(Name of the establishment)
the Commissioner to—
(i) withdraw a sum of Rs. . . . . (Rupees. . . . . .) from my Provident Fund Account No. . . and remit the
same to the Life Insurance Corporation of India towards the initial premium in respect of my Life
Insurance Policy/proposal for Life Insurance details of which are given herein—
(ii) make periodical withdrawal of Rs. . . . . .(Rupees. . . . . .) from my Provident Fund Account No. . . . .
. each time the premium falls due for payment and remit the same to the Life Insurance Corporation
of India towards the premia in respect of my Life Insurance Policy, details of which are given herein,
so as to reach the said Corporation within the time allowed for such payment;
(iii) to convert the said insurance policy into a paid-up one when the credit in my provident fund relating
to my own contribution becomes inadequate for the payment of any premium, unless the payment of
further premium is arranged by me with the Life Insurance Corporation of India and I inform the
Regional Commissioner accordingly;
(iv) to pay late fees and/or interest of my own contribution in my provident fund account. If any
premium cannot be remitted to the said Corporation in time because of delay in sending to the
Commissioner the policy duly assigned to the Central Board of Trustees of the Employees' Provident
Fund or any other reason for which I or my employer may be responsible.
2. I accept that —
(i) The authorisation at Para I(ii) above shall be effective only when my life insurance policy duly
assigned to the Central Board of Trustees, Employees' Provident Fund has been received by the
Commissioner after proper registration of the assignment in the books of the said Corporation.
(ii) The said authorisation shall thereafter remain operative till such time as I continue to be a member
of the fund and have enough accumulations to my credit as my own share in the fund, or till the
maturity of the policy, whichever is earlier.
(iii) The terms of the policy shall not be altered nor shall the policy be exchanged for another policy
without the prior written consent of the Regional Commissioner.
3. The policy is enclosed for inspection/will be forwarded when received/has already been assigned to the
Central Board of Trustees of the Employees' Provident Fund and accepted by the Commissioner vide his letter
No. . . . . ., dated the . . . . . . .
4. I am aware that the policy is to be assigned to the Central Board of Trustees of the Employees' Provident
Fund as Security within six months of the date of the first remittance by the fund to the said Corporation and
sent to the Commissioner after registration of the assignment in the books of the said Corporation.
5. I declare that—
(a) I have been a member of the fund for the period of not less than two years which is the minimum
period for being eligible for financing the insurance policy from the fund.
(b) The amount standing to my credit in my E.P.F. Account (my own share) is Rs. . . . . . as on. . . . . . .
which is sufficient for making payment to L.I.C. for two years.
(c) My annual contribution to the fund is Rs. . . . which is sufficient to pay my yearly premia.
(d) I propose to nominate the same person as for the P.F.
6. I also declare that the policy is free from any encumbrances and the details of the *policy/proposal given
herein are correct to the best of my knowledge.
7. Details of the *policy/proposal:
(i) Address of the Branch office or unit of the Life Insurance Corporation where the policy account * is to
be maintained.
(ii) *Policy/proposal No. & date.
(iii) Sum assured/proposal to be assured.
(iv) Probable date of purchase of the policy.
(v) Whether the proposal has been accepted and if so, by what date the first premium is to be paid.
(vi) Cost of the policy (in the case of single payment policies).
(vii) Amount of yearly premia.
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(viii) Due date(s) for payment of premium.

(ix) Date of payment of last premium.
(x) Whether age has been admitted. If not state the nature of proof presented to Life Insurance
Corporation.
(xi) Name(s) of the nominee(s) under Section 39 of the Insurance Act, 1938.
(xii) Guardian appointed under Section 39 of the Insurance Act, 1938 in respect of minor nominees, if
any.
(xiii) Details of any previous policy already assigned to the C.B.T.
or
“Certified that I have not withdrawn any amount previously for financing out of my provident fund
account.”
(xiv) Remarks.
Date . . . . . . . . . Signature or left/right thumb
impression of the member
Certified that this form has been *signed/thumb impressed before me by . . . . . . . . . . . . . . . . . . . . . . .
(Name of member)Account No. . . . . . . . employed . . . . . . . . . . . . .(Name of establishment).
Signature of the employer or his
authorised official
Date . . . . . . . . . Designation. . . . . . . . . . . . .
Code No. of the Estt. . . . . . .
Name and address of the
establishment and its stamp.
*Delete portion if not applicable.
**Left hand thumb impression in the case of illiterate male member and right hand thumb impression by
illiterate female member.
For use in Regional Commissioner's Office
(ACCOUNTS SECTION)
Please furnish the following information in respect of the subscriber:—
Average of yearly Total contributions Whether any other L.I.P. Whether the subscriber
contribution (Employees' (Employees' share only) Advance has been granted has contributed for two
share only) on the basis as on before, if so, mention the years
of recent 12 months date of the withdrawal
Form No. 12

The above case has been examined vide Paras 62 to 64 of the Employees' Provident Funds Scheme, 1952. A
sum of Rs. . . . . . (Rupees. . . . . . .) may be paid.
Clerk Head Clerk Accounts Officer R.P.F.C.
INSURANCE SECTION
D.P. Sheet prepared and put up for signature
Clerk (Ins.) Head Clerk (Ins.) Accounts Officer R.P.F.C.
FORM 15
The Employees' Provident Funds Scheme, 1952
Form of Assignment of Policies under Paragraph 64(1) to be endorsed on Policy
I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s/d/w of . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . hereby assign unto the . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Board of Trustees, Employees' Provident Fund . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . within the policy of assurance as security for
payment of all sums which under Paragraphs 67(1) and 68 of the Employees' Provident Fund Scheme, I may
hereafter become liable to pay to the Fund.
I herewith certify that no prior assignment of the within policy exists dated . . . . . . . . . . . . . . . this . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . day of. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Station . . . . . . . . . . . . . . . .
Account No. . . . . . . . . . . . . . . . .
*Signature or left/right hand thumb impression of the member.
Witness
Certified that this Form has been signed before me by . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . employed
in . . . . . . . . . . . . . . . .
Regd. No. of the Factory/Establishment
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Code No. of the Factory/Establishment

Dated . . . . . . . . . . . . . . . . 20
Signature of the Employer or any Authorised Officer
Designation . . . . . . . . . . . . . . . . . . . . . . . . . .
Stamp of the Establishment.
Note.—(1) The Policy is required to be assigned within six months after the first withdrawal in respect of it
by endorsement thereon in terms of the above Form.
(2) While assigning the Policy the notice hereunder should be given to the Life Insurance Corporation.
NOTICE
To
The Divisional Manager,
The Life Insurance Corporation of India.
Unit . . . . . . . . . . . . . . . .
Subject : Assignment of Policy No. . . . . . . . . . . . . . . . .
Notice is hereby given that policy No. . . . . . . . . . . . . . . . . for Rs. . . . . . . . . . . . . . . . . . . . . . .on the life
of Shri/Shrimati . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . as on this . . . . . . . . . . .
. . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . . . 20. . . . . . . been assigned in favour of Central Board of
Trustees, Employees' Provident Fund by Shri/Shrimati . . . . . . . . . . . . . .
2. The said policy is enclosed. Please have the assignment registered in books and return the policy to the
Regional Provident Fund Commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State.
(give complete address)
Yours faithfully,
Signature of the Assignee
Full address
* Left hand thumb impression in the case of illiterate male member and right hand thumb impression in
the case of female member.
FORM 16
The Employees' Provident Funds Scheme, 1952
Application for advance from the Fund under Paragraph 68-B
PART I
(To be completed by the member)
(1) Name of the member (in block letters). . . . . . . . . . . . . . . .
(2) Father's name (or husband's name in the case of married woman). . . . . . . . . . . . . . .
(3) Name of the Factory/Establishment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Account No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Rate of monthly basic wages and dearness allowance . . . . . . . . . . . . . . . . . . . . . . .
(6) Amount of advance required.. . . . . . . . . . . . . . . .
(7) Purpose for which advance is required:
*(a) Purchasing a dwelling-house.
*(b) Purchasing a dwelling site.
*(c) Construction of a dwelling-house.
*(d) Addition/substantial alteration or substantial improvements necessary to the dwelling-house
owned by member.
*(e) completing the construction of the dwelling-house already commenced by member.
*(f) Acquiring a flat in a building.
(8) Whether any advance has been sanctioned for any of the purposes mentioned against Serial No. 7. If
so, the date of sanction thereof . . . . . . . . . . . . . . . . . . .
(9) Area and location of the dwelling site/house intended to be purchased/constructed/already
purchased/constructed. Whether the site purchased/intended to be purchased/constructed is within
or outside municipal area . . . . . . . . . . . . . . .
(10) Name and address of the present owner of the dwelling site/house intended to be purchased . . . . .
. . . . . .
(11) Present state of the dwelling-house or the stage at which the construction is now on [to be filled in
if the advance is required for purpose (d) or (e) mentioned against Serial No. 7 . . . . . . . . . . . . . . .]
(12) Desired mode of remittance and the address to which remittance is desired:
*(a) By postal money order at member's cost.
*(b) By crossed cheque through post. (Please send advance receipt in the enclosed form).
(13) List of Documents to be enclosed in case of 7(a) and 7(b)—
(i) Title Deed of proposed seller.
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(ii) Non-encumbrance certificate in respect of the dwelling site/house to be purchased.

(iii) Agreement with the vendor for the purchase of site/house.
(iv) An estimate of the cost of construction in the case of the advance for the construction of the
house.
7(c) and 7(d)—
(i) Original title deed for certificate from appropriate revenue authority regarding ownership and non-
encumbrance of the land.
(ii) Sanctioned construction plan.
* Delete items if not applicable.
Conditions
(14) I undertake to comply with the following conditions:
(i) The amount of advance shall be utilised for the purpose applied for.
(ii) If the amount of advance is in excess of the actual expenditure incurred for the purpose for which
the advance was granted the excess shall be refunded to the Fund within 30 days of the
finalisation of the purchase or completion of the construction or completion of the additions to the
dwelling-house as the case may be.
(iii) If the advance is for construction of dwelling-house, the construction shall be commenced within
six months of the withdrawal of the first instalment and completed within six months of the final
instalment.
(iv) If the advance is for the purchase of a dwelling site or house, the purchase shall be completed
within six months of the withdrawal.
(v) The amount of the advance shall not be utilised for constructing a dwelling-house on land which is
not owned solely by me.
(vi) The amount of advance shall not be utilised in purchasing a dwelling site or house which is not
free from encumbrances and which is a share in a joint property.
(vii) Such title deeds, plans, other documents and information related to the intended purchase,
construction or addition as may be called for by Commissioner from time to time shall be furnished
to him on demand.
(viii) A declaration in the form prescribed by the Commissioner shall be furnished to him immediately
on finalisation of the purchase or completion of the construction or addition to the house.
(ix) If the purchase or construction for which the advance is granted does not materialise or if there is
any breach of the conditions specified herein or in the EPF Scheme the entire amount of the
advance together with interest thereon at the rate of 6-1/4% per annum shall be refunded to the
Fund.
DECLARATION
(15) I declare that—
(i) I have not taken any advance from the fund under Paragraph 68-C of the EPF Scheme.
(ii) The dwelling site/house intended to be purchased out of the advance applied for is free from
encumbrances and is not a share in joint property.
*(iii) Without the further advance now applied for the construction already commenced cannot be
completed/the additions which are essential cannot be made.
(iv) I am the sole owner of the land on which I intend to construct a dwelling-house out of the
advance applied for.
(v) I have not taken any advance from the Fund under Paragraph 68-B/68-B(5).*
(vi) All requirements of the local authorities in connection with the intended construction/purchase
have been satisfied.
Date . . . . . . . . . . . . . .
**Signature or left/right hand thumb impression of
the member.
Postal address:
* Delete terms if not applicable
PART II
(To be filled in by the employer)
Certified that the application has been signed by . . . . . . . .. . . . . . . . . . . employed in my
factory/establishment after *he/she has read the contents/the contents have been explained to him/her by
me and that the Account No. and the rate of monthly basic wages given in the application are correct.
Following documents furnished by him are enclosed herewith:
*(i) Original title deed.
*(ii) Non-encumbrance certificate in respect of the dwelling site/house to be purchased, duly signed
with official seal from appropriate revenue authorities.
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*(iii) Extract of Property Register/VII/XII duly signed with official seal by appropriate revenue authority.
*(iv) Agreement with the vendor for the purchase of the site/house.
*(v) Sanctioned construction plan and an estimate of the cost of construction in the case of the advance
for construction of the house.
*(vi) Non-agricultural use certificate from appropriate revenue authority (in respect of agricultural land)
on which dwelling-house is proposed to be constructed.
*(vii) Bank advance receipt duly **signed by the applicant.
Date . . . . . . . . . . .
Signature of the employer or an authorised official
of the factory/establishment
Regd. No. of the factory/Establishment
Designation of the signing official with
stamp of the factory/establishment
Code No. of the factory/Establishment
*Delete items if not applicable.
**Left hand thumb impression in the case of illiterate male member and right hand thumb impression by
illiterate female member.
Payment authorised No. . . . . . . . . . . . . . . Auditor H.C. A.-O.
PART III
(For use in Regional Commissioner's Office)
(a) Years of service put in by the member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Total of accumulations standing to the credit of the member as his own share of contribution . . . . . .
. . . . . . . . . . as on . . . . . . . . . . . . . .
(c) Whether in case of construction of house any proof to show that the land belongs to the member of
his/her spouse has been submitted . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) Original title deed.
(ii) Non-encumbrance certificate from appropriate revenue authority.
(d) Whether in case of purchase of dwelling site/house title deed of the proposed seller has been
produced along with an agreement with the vendor for the purchase of site/house as the case may be.
(e) Recommendations by the clerk with his dated initials.
(f) Recommendations by the H.C. with his dated initials.
(g) Recommendations by the Accounts Officer.
(h) Orders of the Regional Commissioner.
FORM 17 & 18
[Not printed]
FORM 19
(Paragraph 72(5) of Employees' Provident Funds Scheme, 1952)
Form to be used by a Major Member of Employees' Provident Funds Scheme, 1952 for Claiming
the Employees' Provident Fund Dues:
(‘Refer to Instructions’)
1. Name of the member (in Block Letters)
2. Father's Name (or husband's name in the case of married woman)
3. Name and address of the Factory/Establishment in which the member was last employed
4. Account No.
5. Date of leaving service
6. Reason for leaving service
7. Full Postal Address [in Block Letters] Shri/Smt./Kumari
S/o/W/o
Pin
8. Mode of Remittance Put a ‘tick’ in the box against the one opted [✓]
(a) by postal money order at my cost [ ] to the address given against item No. 7
(b) by account payee cheque sent direct to credit [ ] S.B. A/c No. in figure . . . . . . . . . . . . . . . .
to my S.B.A/c (Scheduled Bank/P.O.) under in words . . . . . . . . . . . . . . . .
intimation to me. Name of the Bank
Branch
Full address
(Advance Stamped Receipt furnished below) of the Branch
Certified that the particulars are true to the best of my knowledgeDate of Joining the Establishment . . . . . . . .
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. . . . . . . . . . . . . . . . .Date of Leaving Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Contribution for

the current financial year
Month . . . . . . . . . Contribution . . . . . . Period Month . . . . . . . . Contribution . . . . . . Period
of of
Employee Employer Total Employer Employer Total
break, break,
EPF FP EPF FP EPF FP if any EPF FP EPF FP EPF FP if any
———————————————————— —————————————————
———————————————————— —————————————————
(Information to be furnished by the employer if the claim form attested by the employer)Certified that the
above contributions have been included in the regular monthly remittance.The applicant has signed/thumb
impressed before me.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature of the employer or authorised official Signature of left/right hand thumb impression
of the member
Date . . . . . . . . . . . . . . . .Designation & SealEncl.Declaration of non-employment.I declare that I have not
been employed in any Factory/Establishment to which the Act applies for a continuous period of not less than
2 months immediately proceeding the date of my application for final withdrawal of my Provident Fund
money.
Date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature of left/right hand thumb
impression of the member
Advance Stamped ReceiptReceived a sum of Rs* . . . . . . . . . . . . . . . . . . (Rupees* . . . . . . . . . . . . . . . . . . .
. . . . . .) from Regional Provident Fund Commissioner/Officer-in-Charge of Sub-Regional Office . . . . . . . . . . .
deposit in my Savings Bank Account towards the settlement of Provident Fund Account.

* The space should be left blank which shall be filled in by Affix 1

Regional Provident Fund Commissioner/Officer-in-charge of Rupee
S.R.O. Revenue
Stamps
Signature of left/right hand thumb impressionof the member(For the use of Commissioner's Office)A/c.
settled in part/full entered inF-21-A/24/2/9 Withdrawal Register.
Clerk Head Clerk
(P.I. No.) . . . . . . . . . . . . . . . . . . . . . (M. O./Cheque) . . . . . . . . . . . . . . . . . . . . . . . . . . Account No. . . . . .
. . . . . . (Section) . . . . . . . . . . . . . . Under Rs . . . . . . . . . . . . . . . . . . . . . .[Passed for Payment of Rs . . . . .
. . . . . . . in words]
Accounts Officer
M.O. Commissioner (if any) Net Amount to be paid by M.O. . . . Date . . . . . . . . . . . . . . .
. .
(For use in Cash Section)Paid by inclusion in Cheque No. . . . . . . . . . . . . . . . . . . . . . . . dt . . . . . . . . . . . . .
. . . . . Vide Cash Book (Bank) Account No. 10 Debit Item No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H.C. AC/RC
Remarks
ACKNOWLEDGMENT CARD

EPFO Office of the RPFC/Officer

Account No.
-in Charge
ACKNOWLEDGEMENT
Received the following claims: Registration No. . . . . . . . . . . . . . . . . . . . . . . . . . .
EPF Date Official Seal . . . . . . . . . . . . . . . . . . . . . . . .
FPF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In case, no intimation is received within a month, POSTCARD
you may write to the Complaints Officer, Employees' Postage Prepaid
Provident Fund duly quoting the Registration Number
and your Provident Fund Account Number.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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PIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EMPLOYEEs' PROVIDENT FUND ORGANISATION
Office of the Regional Provident Fund Commissioner/S. R.O. . . . . . . . . . . . . . . . . . . . . . (Full Address) . . .
. . . . . . . . . . . . . . . . . . . . .
Instructions for filling up the applications (Forms 19 & 10-B)
(For the guidance of applicant only. Not to be sent along with the claims)
1. All the columns on the form should be filled in completely, in ink, without any overwriting.
2. Against the column reason for leaving service indicate the one applicable.
(a) Retired from service after attaining the age of 55 years/attained the age of 55 years.
(b) Retired on account of permanent and total incapacity for work due to Bodily/Mental infirmity.
(c) Retired under voluntary retirement scheme.
(d) Migrating from India for permanent settlement abroad.
(e) Leaving India at least for a year.
(f) Retrenched from Service.
(g) Discharged from service on receiving compensation under the Industrial Disputes Act, 1947.
(h) Resigned, not employed in any factory to which the Employees' Provident Fund Scheme applies.
3. “Full postal address”, should be given clearly in Block Letters since the M. O. & Payment intimation is to
be sent to this address. The name of the member and Father's (Husband's) should also be furnished in
this column. Correct postal address including pin code will enable the Commissioner to make prompt
payment to the correct payee.
4. It is advisable to have the payment by cheque. For this purpose the account payee cheque will be sent
direct to the Scheduled Bank in which the S.B.A/c is maintained under intimation to the member. This
will expedite the settlement of the correct payee.
5. The literate member should sign the application form, illiterate male member should affix his left hand
thumb impression and illiterate female member should affix her right hand thumb impression and the
fact should be clearly recorded below thumb impression.
6. If the claim is required to be submitted after completing the prescribed period (i.e. in case falling under
items 2(g) and (h) above only, the declaration of non-employment in the application should be
completed duly dated.
7. The claim application should be attested and forwarded by the employer under whom the member was
last employed.
If the member is unable to send the application through the employer or duly attested by him for and reason
whatsoever he may forward the claims duly signed in the presence of any one of the following authorised and
got attested over his official seal.
(i) Magistrate; (ii) A Gazetted Officer; (iii) Post/Sub-Postmaster; (iv) President of the Village Union; (v)
President of the Village Panchayat where if no Union Board; (vi) Chairman/Secretary/Member of the
Municipal/District Local Board; (vii) Member of Parliament/— Legislative Assembly; (viii) Member of Central
Board of Trustees/Regional Committees Employees' Provident Fund; (ix) Manager of the Bank in which the
Savings Bank Account is maintained; (x) Head of any recognised educational institution; (xi) any authorised
person as may be approved by the Commissioner.
8. The following documents should be enclosed in support of the claim.
If the member retired on account of permanent and total incapacity due to bodily or mental infirmity a
medical certificate from the ESI or if the employee is covered under the ESI Scheme from the Medical Officer
designated by the Establishment should be attached.
In case of migration from India for permanent settlement abroad Visa, Passport, Journey ticket etc., should be
sent for perusal and return.
9. The member should also furnish the address in the acknowledgement card attached to the claim(s).
10. Instructions to the employer before forwarding the claims.
Details of contribution in respect of the member for the current financial year should be furnished in the
certificate portion, in case, the contribution is not already paid it should be remitted by seperate challan and
receipted triplicate challan should be enclosed to the claim.
11. In support of claim under Employees' Family Pension Scheme, 71 the period of break in reckonable
service (i.e. period for which EPF contribution is not payable) should be furnished if not already
intimated through contribution card.
Note:—If claim in Form 10-B (EPF) along proferred S. Nos 2, 6 & 8 are not applicable.
FORM 20
Employees' Provident Funds Scheme, 1952
(For claiming the Provident Fund accumulation of minor/deceased member)
Regn. No.
(For Office use only)
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Form to be used:
(1) by guardian of minor/lunatic member.
(2) by a nominee or legal heir of the deceased member.
or
(3) by the guardian of the minor/lunatic nominee of heir.
For claiming the Provident Fund accumulation of minor/deceased member.
(Note : Read the Instructions carefully before completing this form)
Particulars of Member
(a) Name of the member (in Block Letters)
(b) Father's/Husband's Name
(c) Name & address of the Factory/Establishment in which the member was
last employed.
(d) Account No.

(e) Date of leaving service

(f) Reason for leaving service (in case of deceased member)
(g) Date of death of the member
(h) Marital status of the member on the day of death
Particulars of the claimant
2. (To be filled in by a Major/Nominee/Legal Heir/Member of the family of the Deceased Member)
(a) Name of the claimant (in Block Letters)
(b) Father's/Husband's Name
(c) Sex
(d) Age (as on the date of death of the member)
(e) Marital status (as on the date of death of the member)(Whether unmarried, married, widow,
widower)
(f) Relationship with the deceased member.
Nominee
To be filled by the Guardian/Manager
[s]/Legal Heir
*3. of Minor/Lunatic Member or Lunatic of the deceased member
[s]/Family
Minor
member[s]
(a) Name of the claimant [i.e. Guardian]
(b) Father's/Husband's Name
(c) Relationship with the member/deceased member
*3. Particulars of the minor/Lunatics Nominee(s)/Legal Heir(s)/Family Member(s) on whose behalf the
Provident Fund Amount claimed.
Sl. No. Relationship
Name Sex Age Religion with the member with the guardian
1 2 3 4 5 6 7
1
2
3
4
* Delete, if not applicable
4. Claimant's Full Postal Address Shri/Smt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(in Block Letters) S/o./W/o./H/o./D/o. . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. MODE OF REMITTANCE Put a ‘tick’ in the box against the one opted. [✓]
(a) by postal money order at * to the address given in Item No. 4
my cost
or (b) by account payee cheque *S.B. Account No. . . . . . . . . . . . . . . . . . . . . . . .
sent direct for credit to my S.B. Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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A/c. (Sch. Bank/Post Office) Branch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

under intimation to me Full address of Bank . . . . . . . . . . . . . . . . . . . . . .
(Advance Stamped Receipt)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . .
furnished below:
.
Certificate*To the best of my knowledge no posthumous child will be born to the deceased member.I certify
that the particulars given above are true to the best of my knowledge.* I certify that the minor(s)/lunatic
Shri/Smt/. . . . . . . . . . . . . . . . . is living with me and is being supported and looked after by myself and the
Provident Fund money claimed on behalf of minor/lunatic will be spent in his/her best interests and benefit.I
certify that the minor member has not been employed in any Factory/Establishment to which the Act applies
for a continuous period of not less than 6 months immediately preceding the date of the
application.EnclosureSignature of left/right hand thumb impression of the claimantDateDelete if not
applicable.Advance Stamped Receipt[To be furnished only in case of 5(b) above]Received a sum of Rs . . . . . .
. . . . . . [Rupees . . . . . . . . . . .] from Regional Provident Fund Commissioner/Officer-in-Charge of Sub-
Regional Office . . . . . . . . . . . . . . by deposit in my Saving Bank Account towards the settlement of Provident
Fund Account of Shri/Smt. . . . . . . . . . . . . . . .
*The space should be left blank which shall be filled
in by RPFC/Office-in-Charge of S.R.O., Affix 1 Rupee Revenue Stamp

Signature of left/right hand thumbimpression of the claimantCertificate of the attesting authorityContribution

for the current period.
Month . . . . . . . . . . Contribution . . . . . . . Period Month . . . . . . . . . . Contribution . . . . . . Period
of of
Employee Employer Total Employee Employer Total
break, break,
EPF FP EPF FP EPF FP if any EPF FP EPF FP EPF FP if any
———————————————————— —————————————————
———————————————————— —————————————————
Certified that the above contributions have been included in the regular monthly remittances.
Certified that the facts stated above are correct.Certified that the claimant Shri/Smt./Kumari . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . is known to me and has signed/thumb impressed before me.Signature of the employer
or authorised officerDesignation & Office Seal
For the use of Commissioner's Office
Account settled entered in Form 21-A/24/2/9 (Revised) & Withdrawal Register.
Clerk Head Clerk
Under P.I. No. . . . . . . . . . . . . . . . . . . . M.O./Cheque Account No. . . . . . .
Rupees . . .
. . . Section . . . . . . . . . . . . . .
Passed for Payment Rs . . . . . . . . . . . . . . . . . .
(in words) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .

Accounts Officer
M.O. Commission (if any) Net amount to be paid by M.O.
Date

For use in Cash Section

Paid by inclusion in Cheque No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vide Cash Book (Bank) Account
No. 3 Debit Item No. . . . . . . . . . . . . . . . . . .
Head Clerk Assistant Commissioner/Regional Commissioner
Remarks
ACKNOWLEDGMENT CARD

EPFO Office of the RPFC/Officer

Account No. -in Charge of Sub-
Regional Office
ACKNOWLEDGEMENT
Received the following claims: Registration No. . . . . . . . . . . . . . . . . . . . . . . . . . .
EPF Date Official Seal . . . . . . . . . . . . . . . . . . . . . . . .
FPF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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IF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
POSTCARD Postage Prepaid
In case, no intimation is received within a month, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
you may write to the Complaints Officer, Employees'
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provident Fund duly quoting the Registration Number
and your Provident Fund Account Number. PIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EMPLOYEEs' PROVIDENT FUND ORGANISATION
Office of the Regional Provident Fund Commissioner/S.R.O. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Full Address) . . . . . . . . . . . . . . . . . . . . . . . .
Instructions
(For the Guidance of applicant only, not to be sent along with the claim)
The following instruction should be carefully read before completing the form:
1. Employees' Provident Fund Scheme, 1952 : Form 20 : Claim for the withdrawal of Provident Fund
Accumulation of minor/deceased member.
2. If the member is a minor by the guardian.
OR
On death of the member:
(a) If nomination subsists:—by the nominee(s); if the nominee(s) is/are minor by the guardian of minor
(s).
(b) If no nomination subsists:—by the family members (family includes posthumous child if any, except
major sons, and married daughters whose husbands are alive, of the deceased member duly
supported by list of surviving family members (as on the date of the death of the member) furnished
by the last employer or mamlatdar/Tehsildar or Executive Magistrate indicating complete particulars
such as name, relationship with deceased member (in the case of parents whether dependant or not)
age, marital status. If any family member is a minor, by the guardian of minor.
If both (a) & (b) above are not applicable:—by legal heir(s) duly supported by a legal heirship certificate
(from the appropriate State, normally Revenue authorities).
3. Documents to be enclosed:
(a) If the application is preferred by a guardian other than the natural guardian or minor
member/nominee/family member/legal heir a guardianship certificate issued by competent court of
law should be enclosed.
(b) Death certificate.
(c) If the amount receivable exceeds Rs 5000 but less than 25,000 an affidavit-cum-indemnity bond
(Form may be obtained from the ex-employer of Regional Provident Fund Commissioner or Officer-
in-Charge of Sub-Regional Office . . . . . . . . . . . . . . .) or Estate Duty Clearance Certificate.
(d) If the amount receivable exceeds Rs 25,000 on Estate Duty Clearance Certificate.
Form 11 (FPF) : Claim for benefits as admissible under the Employee's Pension Scheme, 1971. By whom
claim application should be preferred?
(1) If the member is minor by his guardian.
OR
(2) On death of the member:
(i) If the deceased had ‘family’ on the day of death the claim should be preferred by
(a) the widow or widower.
(b) failing (a) above, by the guardian or eldest surviving minor son.
(c) failing (a) and (b) above by the guardian or eldest surviving minor, unmarried daughter.
(ii) If the deceased member had no family on the day of death, the Family Pension Fund benefit
should be claimed by the person(s) eligible to receive the Provident Fund accumulation of the
deceased member and if such member is a minor by the guardian.
(If the claimant being other than the natural guardian a guardianship certificate issued by the court of law
should be enclosed.)
Important Note:—In case the member died while in service after contributing to the Family Pension Fund
for a period of not less than two years, an application in Form 10-A should also be preferred for claiming
monthly Family Pension.
(iii) Form 5(F) ‘Benefit under Employees’ Deposit-Linked Insurance Scheme, 1976.
The benefit under Employees' Deposit-Linked Insurance Scheme, 1976 is admissible to the person(s)
entitled to receive the Provident Fund accumulation of the deceased member only under the following
conditions:
(1) The death should have occurred while in service and.
(2) The average balance in the accounts of the deceased employee should not be below the sum of Rs
1000 during the preceding three years or during the period of his membership, whichever is less.
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An affidavit-cum-indemnity bond in the prescribed form should be furnished wherever the payment under
Employees' Deposit-Linked Insurance exceeds Rs 5000 (if amount receivable under Employees' Provident
Fund and Employees' Deposit-Linked Insurance does not exceed Rs 25,000 one affidavit-cum-indemnity bond
is sufficient).
GENERAL:
(1) All the columns in the form should be filled in, in ink, without any overwriting.
(2) Correct postal address, including PIN CODE will enable to make prompt payment to the correct
payee.
(3) The claimant should also furnish the address in the acknowledgement attached to the claims.
(4) The literate claimant should sign the application form.
In case of illiterate:—Left hand thumb impression by illiterate male claimant and right hand thumb
impression by illiterate female should be affixed in the claim form.
(5) Attestation of claim application:—The application should be submitted through the employer under
whom the member was last employed if for any reason, the claimant is unable to submit through the
employer, the claim may be got attested with official seal by any one of the following officials : (i)
Magistrate; (ii) A gazetted officer; (iii) Post/Sub-Postmaster; (iv) President of Village Union; (v)
President of the Village Panchayat where there is no Union Board; (vi) Chairman/Secretary/Member of
the Municipal/District/Local Board; (vii) Member of Parliament/Legislative Assembly; (viii) Member of
C.B.T. Regional Committee of the E.P.F.; (ix) Manager of the Bank where claimant has account; (x)
Head of any recognised educational institution or; (xi) Any other official as may be approved by the
Commissioner.
(6) Instruction to employers:—While forwarding the claims the employer should ensure that all the
information required in the claim is furnished correctly and requisites documents are enclosed in
support of claim under Employees' Family Pension Scheme, 1971 the period of break in reckonable
service (i.e. period for EPF contribution is not payable should be furnished, if not already intimated
through contribution card).
For office use only
Dated Official Seal and Registration No. . . . . . . . . . . . . . . . . . . . .

FORMS 21-30[Not printed]

FORM 31 Application for Advance from the Fund[Refer : INSTRUCTIONS]
Purpose for which advance is required Amount of advance required Rs in words

1. Name in full (in block letters)

2. Father's/Husband's Name
3. Name of the Factory/Establishment in which employed and address
4. Provident Fund Account No. U.P./
5. Monthly basic wages & D.A. Basic + D.A. Total
6. Full Postal address of the member to which payment/intimation is to be sent
7. Mode of remittance:
(a) In case of advance for purchase of site/house/flat or construction through an agency OR
repayment of housing loan, indicate
(i) in whose favour the cheque is to be drawn, and
(ii) full address . . . . . . . . . . . . . . . . . . . . . . . . .
In other cases, put a tick ( ✓ ) against any one of the following:—
(b) By account payee cheque through the (employer of the address given against Sl. No. 3)
(c) By deposit in Bank Account No. in figures . . . . . . . . . . . . . . . . . in words . . . . . . Name of the
Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Full address)
(d) By money order at my cost to the address given against Sl. No. 6 . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
*I declare the advance is required to meet the expenses in connection with marriage of my
son/daughter/brother/sister/Sri/Kumari . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[Name]
aged . . . . . . . . . . . . to be celebrated on . . . . . . . . . . . . . . . . . . at . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I declare that the above particulars are true to the best of my knowledge & I will abide by the condition
governing the grant of advance under the scheme. Certificate/documents in support of my application is/are
furnished/enclosed.
Station . . . . . . . . . . . . . .
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Date . . . . . . . . . . .
. . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature/Left hand thumb impression of the member
*Delete if the advance applied for is not for marriage.
Advance Stamped Receipt
[To be furnished with reference to 7(a) or (b) or (c) above only]
Received a sum of Rs* . . . . . . . . . . . (Rupees . . . . . . . . . . . . . . . . . . . . . .) from the Regional Provident
Fund Commissioner/Officer-in-Charge of Sub-Regional Office Employees' Provident Fund towards the grant
of advance from my Employees' Provident Fund Account mentioned by firm.
To be filled in by the E.P.F. office.

Affix 1 Rupee Revenue Stamp

Signature of member
(TO BE FURNISHED BY THE EMPLOYER)
[During the closure/lockout of the Factory/Establishment by any gazetted officer or the Chief executive/Head
of local authority or MP or MLA or member of C.B.T./Regional Committee, EPF.]
Certified that the application has been signed by the member in my presence after he/she has read the
contents and have been explained to him/her by me and that the information given in the application is
correct. Required certificate(s) is/are enclosed.
Date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Designation of the signing officer with Signature of the Employer or an Authorised Officer
Stamp of the Factory/Establishment of the Factory/Establishment
Encl. . . . . . . . . . . . . . . . . .
Under
Rupees . For use in Provident Fund Commissioner's Office Section . . . . . . . .
. . . . . . .
.
Account No. . . . . .
AUTHORITY FOR PAYMENT OF ADVANCE UNDER PARA 68
Passed for Payment for Rs . . . . . . . . . . . . . . (Rupees . . . . . . . . . . . . . . . . . . . . . . only)
Mode of remittance : Refer Sl. No. 7
M.O. Commissioner if any, Net Amount to be paid by M.O.
Clerk Head Clerk Account Officer
P.I. No. Vide Payment scroll
P.C. to A.O.
For use in Cash Section
Paid by inclusion in Cheque No. . . . . . . . . . . . . . . . . . . Dated the . . . . . . . . . . . . . . . . . . . . . . . vide
Cash Book (Bank) Account No. 3 . . . . . . . . . . . . . . . . . . debit item No. . . . . . . . . .
Clerk Head Clerk Assistant Commissioner
Remarks
Instructions
A member of the fund may avail the following non-refundable in advances.
The documents to be furnished in support of the application are given in brackets.
1. Purchase of a Dwelling site : (From on “Agency” Original allotment order)
From an individual:—Original title deed non-encumbrance certificate (for verification and return agreement
with the seller).
2. Purchase of Dwelling-house/Flat : (From on ‘Agency’:—Original allotment order)
[From an individual:—Original title deed (for verification and return) agreement with the seller, non-
encumbrance certificate from appropriate authority that the house/flat is a new and unlived one furnishing the
number and date of plan approval commencement and completion of the house/flat tax bill and receipts.]
3. Construction of a House : Original title deed for verification and return (non-encumbrance certificate,
estimated cost of construction, Approved Plan Note : While claiming the second and subsequent
instalment the declaration/certificate as required by the Commissioner in his letter sanctioning the
advance should be submitted along with the application).
Agency referred to in 1 to 3 above would mean Central/State Government, a cooperative society, an
institution, a Trust, a Local Body or a Housing Finance Corporation in case of transaction through an agency
the payment will be made only by account payee cheque direct to the ‘Agency’ concerned.
4. Addition, Alteration, or Improvement to the House Owned by member or by Spouse : (Approval
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of the appropriate authority, estimate of the work, original title deed of the house (for verification) non-
encumbrance, a certificate, from the appropriate authority specifying the date of completion of the
house).
5. Repayment of (Housing Loan to State Govt. Housing Board, Municipal Corporation or a Body
similar to Delhi Devp. Authority : (A Certificate from the lending authority furnishing the details of
loan and outstanding amount.)
6. Closure/Lockout of the Factory & Establishment, for reasons other than Strike : (Furnished the
Certificate ‘A’ given overleaf)
7. Non-Receipt of wages for 2 months : (Furnish the Certificate ‘B’ given overleaf)
8. Illness of member/Family Member : (Furnish the Certificate ‘C’ given overleaf)
9. Marriage of Self/Son/Daughter/Sister/Brother.
10. Post-Matriculation Education of Son/Daughter : (certificate from the institution regarding the
course of study and anticipated expenditure)
11. Damage to the property due to Natural Calamity (Flood/Riot/Earthquake) : (Furnish the
Certificate ‘D’ given overleaf)
12. Affected by cut in Electricity : (Furnish the Certificate ‘E’ given overleaf)
13. Purchase of Equipment for Physically Handicapped Member.
(Furnish the Certificate ‘F’ given overleaf)
Note:—(1) Such other documents, certificates etc. as may be required by the sanctioning authority are
also required to be furnished, through the establishment.
(2) In case no intimation is received within a month please write to the R.P.F.C./Officer-in-Charge of such
Regional Office through the establishment.
CERTIFICATE-A (Refer : Instruction Sl. No. 6)
Certified that no compensation was paid to the member Sri/Smt/. . . . . . . . . . . . . . . . . . . . . for the period
of lockout/closure.
(Signature of the employer/authorised official with date and seal)
CERTIFICATE-B (Refer : Instruction Sl. No. 7)
Certified that member Sri/Smt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . has not
received his/wages for a continuous period of two months or more i.e. from . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . to . . . . . . . . . . .
(Signature of the employer/authorised officer with date and seal)
CERTIFICATE-C (Refer : Instruction Sl. No. 8)Certified that—
(i) The member Sri/Smt. . . . . . . . . . . . . . . . . . . . . . . has/had been granted leave for a period of . . . .
. . . . . . . from . . . . . . . . . . . to . . . . . . . . . . .
(ii) The ESI facilities/cash benefits are not actually available to the member/the member has ceased to
be eligible for cash benefits under ESI certificate from ESI enclosed.
(Signature of the employer/authorised officer with date and seal)
Medical certificate to be issued (i) In case of major surgical operation or where the hospitalisation for one
month or more had or has become necessary by the Doctor of the Government/ESI/Private Hospital (ii) In
case of treatment of T.B./Leprosy, paralysis or cancer by Doctor of Govt./Private Hospital/ESI or by a Regd.
Medical Practitioner (iii) In case of treatment of heart ailment or mental derangement by a specialist Doctor.
Certified that Sri/Smt . . . . . . . . . . . . . . . . . . . . . . S/o/W/o/D/o . . . . . . . . . . .
(i) is suffering from T.B./Leprosy/Paralysis/Cancer/Mental derangement/Heart ailment.
(ii) is suffering from . . . . . . . . . . . . . . . . . . . . . . (disease) for which a major surgical operation and
hospitalisation for a period of . . . . . . . . . . . days from . . . . . . . . . . .
(iii) is suffering from . . . . . . . . . . . . . . . . . . . . . . and hospitalisation for a period . . . . . . . . . . . . . . . .
. . . days from . . . . . . . . . . . to . . . . . . . . . . . had or has become necessary.
Delete if not applicable (Signature of Doctor with dated seal)
CERTIFICATE-D (Refer : Instructions Sl. No. 11)
Certified that the movable/immovable property of Shri . . . . . . . . . . . . . . . . . . . . . . viz. . . . . . . . . . . .
situated at . . . . . . . . . . . has been damaged due to . . . . . . . . . . . on date . . . . . . . . . . . The estimated loss
of property due to . . . . . . . . . . . calamity is valued at Rs . . . . . . . . . . . The State Government has declared
that the calamity has affected the general public in the area in which the property of member is/was located
vide notification press release no. and date . . . . . . . . . . .
(Signature of Employer/revenue officer/Gazetted with seal
and Member or C.B.T./Regional Committee with seal and date)
CERTIFICATE-E (Refer : Instructions Sl. No. 12)
Certificate that the fall in wages amounting to 25% more than 25% of the wages in respect of Shri/Smt . . .
. . . . . . . . is due to power cut.
(Signature of the employer/authorised official with date and seal)
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CERTIFICATE-F (Refer : Instructions Sl. No. 13)

Certificate that Shri/Smt/Km./. . . . . . . . . . . S/o/W/o/D/o . . . . . . . . . . . is physically handicapped viz. . .
. . . . . . . . . and requires equipment.
(name of handicap)
viz. . . . . . . . . . . . costing about Rs . . . . . . . . . . . to minimise the hardship on account of handicap.
(Signature of the Doctor with date and seal)
———
1.
Published by the Ministry of Labour, S.R.O. 1509, dt. 2-9-1952.
2.
Subs. by S.R.O. 2035, dt. 28-10-1953.
3.
Added by S.R.O. 2035, dt. 28-10-1953.
4. Subs. by S.R.O. 1363, dt. 26-4-1957 for “factories”.

5. Ins. by S.R.O. 488, dt. 4-2-1958 (w.e.f. 12-12-1958).

6.
Added by S.R.O. 1567, dt. 4-7-1956.
7.
Omitted vide G.S.R. 417, dt. 19-3-1962 (w.e.f. 31-3-1962).

8. Omitted vide G.S.R. 417, dt. 19-3-1962 (w.e.f. 31-3-1962).

9.
Ins. by G.S.R. 571, dt. 12-4-1977 and original sub-clause (i) renumbered as sub-clause (i-a).
10.
Ins. by S.R.O. 2027, dt. 3-9-1956.
11.
Ins. by S.R.O. 815, dt. 5-3-1957.
12.
Ins. by S.R.O. 1363, dt. 26-4-1957.
13.
Ins. by S.R.O. 2146, dt. 21-6-1957.
14.
Ins. by S.R.O. 3376, dt. 10-10-1957.
15. Ins. by S.R.O. 3565, dt. 31-10-1957.
16.
Ins. by S.R.O. 3972, dt. 4-12-1957.
17.
Ins. by G.S.R. 261, dt. 10-4-1958.
18. Subs. by G.S.R. 583, dt. 8-5-1959 for cl. (x).
19.
Ins. by G.S.R. 362, dt. 6-3-1960.
20.
Ins. by G.S.R. 718, dt. 17-6-1960.
21.
Ins. by G.S.R. 748, dt. 24-6-1960.
22. Ins. by G.S.R. 1444, dt. 24-11-1960.
23.
Ins. by G.S.R. 1548, dt. 24-12-1960.
24.
Ins. by G.S.R. 680, dt. 15-5-1961.
25. Ins. by G.S.R. 783, dt. 5-6-1961.
26.
Ins. by G.S.R. 992, dt. 24-7-1961.
27.
Ins. by G.S.R. 1033, dt. 8-8-1961.
28. Ins. by G.S.R. 1456, dt. 29-11-1961.
29.
Ins. by S.O. 3087, dt. 20-12-1961.
30. Ins. by G.S.R. 460, dt. 3-4-1962.
31. Ins. by G.S.R. 887, dt. 23-6-1962.
32.
Ins. by G.S.R. 1982, dt. 18-12-1963.
33. Ins. by G.S.R. 1299, dt. 19-9-1962.
34. Ins. by G.S.R. 1321, dt. 27-9-1962.
35.
Ins. by G.S.R. 1757, dt. 12-12-1962.
36. Ins. by G.S.R. 503, dt. 18-3-1963.
37. Ins. by G.S.R. 663, dt. 10-4-1963.
38.
Ins. by G.S.R. 666, dt. 15-4-1963.
39. Ins. by G.S.R. 853, dt. 10-5-1963.
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40.
Ins. by G.S.R. 1401, dt. 9-8-1963.
41.
Ins. by G.S.R. 1433, dt. 22-8-1963.
42. Ins. by G.S.R. 1688, dt. 15-10-1963.
43.
Ins. by G.S.R. 1873, dt. 23-11-1963.
44.
Ins. by G.S.R. 93, dt. 8-1-1964.
45. Ins. by G.S.R. 127, dt. 20-1-1964.
46.
Ins. by G.S.R. 864, dt. 6-6-1964.
47.
Ins. by G.S.R. 863, dt. 6-6-1964.
48.
Ins. by G.S.R. 1288, dt. 1-9-1964.
49. Ins. by G.S.R. 1500, dt. 8-10-1964.
50.
Ins. by G.S.R. 1845, dt. 21-12-1964.
51.
Ins. by G.S.R. 71, dt. 1-1-1965.
52.
Ins. by G.S.R. 106, dt. 2-1-1965.
53.
Ins. by G.S.R. 475, dt. 19-3-1965.
54.
Ins. by G.S.R. 823, dt. 1-6-1965.
55.
Ins. by G.S.R. 969, dt. 6-7-1965.
56.
Ins. by G.S.R. 997, dt. 15-7-1965.
57.
Ins. by G.S.R. 1241, dt. 18-8-1965.
58.
Ins. by G.S.R. 1837, dt. 9-12-1965.
59.
Ins. by G.S.R. 70, dt. 20-1-1966.
60.
Subs. by G.S.R. 79, dt. 25-2-2000 (w.e.f. 4-3-2000).
61.
Ins. by G.S.R. 997, dt. 25-6-1966.
62.
Ins. by G.S.R. 1187, dt. 21-7-1966.
63. Ins. by G.S.R. 1412, dt. 12-9-1966.
64.
Ins. by G.S.R. 553, dt. 11-4-1967.
65.
Ins. by G.S.R. 1103, dt. 17-7-1967.
66.
Ins. by G.S.R. 1268, dt. 21-8-1967.
67. Ins. by G.S.R. 1645, dt. 23-10-1967.
68.
Ins. by G.S.R. 1857, dt. 20-11-1967.
69.
Ins. by G.S.R. 1592, dt. 24-8-1968.
70. Ins. by G.S.R. 2083, dt. 22-11-1968.
71.
Ins. by G.S.R. 1017, dt. 22-4-1969.
72. Ins. by G.S.R. 1510, dt. 11-6-1969.
73. Ins. by G.S.R. 1512, dt. 11-6-1969.
74.
Ins. by G.S.R. 14, dt. 23-12-1969.
75.
Ins. by G.S.R. 731, dt. 17-5-1971.
76. Ins. by G.S.R. 263, dt. 7-2-1972.
77. Ins. by G.S.R. 506, dt. 18-3-1972.
78. Ins. by G.S.R. 1490, dt. 15-11-1972.
79. Ins. by G.S.R. 1219, dt. 17-4-1973.
80.
Omitted by G.S.R. 571, dt. 12-4-1977.
81. Ins. by G.S.R. 843, dt. 19-7-1973.
82. Ins. by G.S.R. 1249, dt. 2-11-1973.
83.
Ins. by G.S.R. 521, dt. 15-5-1974.
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84. Ins. by G.S.R. 1255, dt. 12-11-1974.

85.
Ins. by G.S.R. 1401, dt. 21-12-1974.
86. Ins. by G.S.R. 1400, dt. 21-12-1974.
87.
Ins. by G.S.R. 268, dt. 7-2-1975.
88.
Ins. by G.S.R. 984, dt. 26-7-1975.
89. Ins. by G.S.R. 1355, dt. 3-9-1976.
90.
Ins. by G.S.R. 305, dt. 19-2-1977.
91.
Ins. by G.S.R. 677, dt. 23-5-1977.
92. Ins. by G.S.R. 1523, dt. 12-12-1978.

93.
Ins. by G.S.R. 462, dt. 9-3-1979, with the following Explanatory Memorandum:
“The Neyveli Lignite Corporation is an integrated undertaking inasmuch as it has mines as well as factory establishments. The employees
engaged in mines of the Corporation were covered under the Coal Mines Provident Funds and Miscellaneous Provisions Act, 1948 and those
employed in the factory were covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. On the request of the
workers and the employer, it has since been decided that both the mines and the factory of the Corporation should be brought under one
Provident Fund Scheme. Accordingly vide Government of India in the Ministry of Labour Notification, bearing G.S.R. No. 31, dated the 16th
December, 1978 the application of the Neyveli Coal Mines Provident Fund Scheme, 1966 has been rescinded and the lignite mines of the
Corporation have also been covered by the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 with effect from the 6th
January, 1979, the date from which the Neyveli Coal Mines Provident Fund Scheme, 1966 has been rescinded. The retrospective application
shall not in any way affect adversely the interests of either the employer or the employees concerned.”
94.
Ins. by G.S.R. 982, dt. 13-7-1979 (w.e.f. 21-7-1979).
95.
Ins. by G.S.R. 605, dt. 24-5-1980 (w.e.f. 31-5-1980).
96.
Ins. by G.S.R. 592(E), dt. 22-10-1980 (w.e.f. 22-10-1980).
97.
Ins. by G.S.R. 614(E), dt. 31-10-1980 (w.e.f. 31-10-1980).
98.
Ins. by G.S.R. 665(E), dt. 29-11-1980 (w.e.f. 29-11-1980).
99. Ins. by G.S.R. 642(E), dt. 5-12-1981.
100.
Ins. by G.S.R. 437, dt. 23-4-1982.
101.
Ins. by G.S.R. 591, dt. 21-6-1982.
102.
Ins. by G.S.R. 13, dt. 17-12-1983 (w.e.f. 1-1-1984).
103.
Ins. by G.S.R. 347, dt. 30-4-1986.
104.
Ins. by G.S.R. 112, dt. 2-2-1993.
105.
Ins. by G.S.R. 112, dt. 2-2-1993.
106. Ins. by Noti. F. No. S-35016/1/1997-SS. II, dt. 22-7-2002.

107.
Added by S.O. 45(E), dt. 17-1-2006 (w.e.f. 17-1-2006).
108.
Subs. by G.S.R. 320, dt. 16-2-1972 (w.e.f. 13-2-1971). By Act 99 of 1976 the title now reads “The Employees Provident Funds and
Miscellaneous Provisions Act, 1952” (Ed.).
109.
Deleted by G.S.R. 1845, dt. 28-11-1963.
110.
Subs. by G.S.R. 1845, dt. 28-11-1963.
111. Subs. by S.R.O. 331, dt. 15-1-1958 (w.e.f. 25-1-1958).
112.
Ins. by G.S.R. 1122, dt. 19-9-1960 (w.e.f. 24-9-1960).
113. Subs. by S.R.O. 1337, dt. 16-4-1957 (w.e.f. 31-5-1957).
114.
Subs. for “six thousand and five hundred rupees” by G.S.R. 608(E), dt. 22-8-2014 (w.e.f. 1-9-2014).
115.
Added by G.S.R. 201, dt. 8-2-1961 (w.e.f. 31-12-1960).
116. Sub-clause (iii) omitted by G.S.R. 1467, dt. 2-12-1960 (w.e.f. 10-12-1960).
117. Subs. by S.R.O. 331, dt. 15-1-1958 (w.e.f. 25-1-1958).
118.
Subs. by G.S.R. 351, dt. 3-3-1966.
119. Subs. by G.S.R. 351, dt. 3-3-1966.
120.
Ins. by G.S.R. 351, dt. 3-3-1966.
121.
Ins. by S.R.O. 1660, dt. 21-7-1956 (w.e.f. 31-7-1956).
122.
Ins. by S.R.O. 2027, dt. 3-9-1956.
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123.
Ins. by G.S.R. 1756, dt. 12-12-1962.
124. Subs. by G.S.R. 879, dt. 15-5-1963.
125.
Subs. by G.S.R. 262, dt. 14-2-1964.
126.
Subs. by G.S.R. 824, dt. 1-6-1965 (w.e.f. 30-6-1965).
127. Subs. by G.S.R. 1118, dt. 6-7-1966.
128.
Subs. by G.S.R. 1413, dt. 12-9-1966.
129.
Subs. by G.S.R. 1269, dt. 21-8-1967.
130.
Subs. by G.S.R. 1645, dt. 23-10-1967.
131.
Ins. by S.R.O. 1363, dt. 26-4-1957 and subs. by G.S.R. 1510, dt. 11-6-1969.
132.
Subs. by G.S.R. 12, dt. 22-12-1969.
133.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
134.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
135.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
136. Subs. by S.R.O. 401, dt. 1-3-1965, for “nominated”.
137.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
138.
Subs. by S.R.O. 401, dt. 1-3-1965, for “nominated”.
139. Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
140.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
141.
Subs. by S.R.O. 1363, dt. 26-4-1957, for “industries”.
142.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
143.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
144.
Subs. by S.R.O. 1363, dt. 26-4-1957, for “industries”.
145.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
146.
Ins. by S.R.O. 502, dt. 14-3-1953.
147.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
148.
Subs. for “three” by G.S.R. 85(E), dt. 28-1-2004 (w.e.f. 29-1-2004).
149.
Subs. by G.S.R. 297, dt. 11-2-1963.
150. Subs. by G.S.R. 1298, dt. 27-9-1972.
151.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
152.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
153. Subs. by G.S.R. 67(E), dt. 24-1-2017 (w.e.f. 24-1-2017).
154.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
155.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
156. Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
157. Subs. by G.S.R. 1845, dt. 28-11-1963.
158.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
159. Ins. by G.S.R. 1488, dt. 1-9-1971.
160.
Subs. by G.S.R. 1845, dt. 28-11-1963.
161.
Subs. by G.S.R. 1488, dt. 1-9-1971.
162. Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
163.
Subs. by G.S.R. 1845, dt. 28-11-1963.
164.
Subs. by G.S.R. 1845, dt. 28-11-1963.
165. Subs. by G.S.R. 1845, dt. 28-11-1963.
166.
Subs. by G.S.R. 1845, dt. 28-11-1963 for “A Board”.
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167.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
168.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
169. Subs. by G.S.R. 1845, dt. 28-11-1963.
170. Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
171.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
172. Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
173. Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
174.
Subs. by G.S.R. 1845, dt. 28-11-1963.
175. Subs. by G.S.R. 1845, dt. 28-11-1963.
176.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
177.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
178.
Subs. by G.S.R. 401, dt. 1-3-1965.
179.
Subs. by G.S.R. 401, dt. 1-3-1965.
180.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
181.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
182.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
183.
Ins. by G.S.R. 1666, dt. 10-11-1963 (w.e.f. 19-10-1963).
184.
Subs. by G.S.R. 1845, dt. 28-11-1963.
185. Words “at least seven days” omitted by G.S.R. 363, dt. 25-3-1985 (w.e.f. 6-4-1985).

186.
Subs. by G.S.R. 1845, dt. 28-11-1963.
187.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
188.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).

189. Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).

190.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
191.
Subs. by G.S.R. 1845, dt. 28-11-1963.
192.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
193.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
194.
Subs. by G.S.R. 1845, dt. 28-11-1963.

195. Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).

196.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
197.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
198.
Subs. by G.S.R. 1845, dt. 28-11-1963.
199.
Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
200. Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
201.
Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
202.
Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
203. Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).

204. Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).

205.
Subs. by G.S.R. 744(E), dt. 9-9-2010 (w.e.f. 9-9-2010).
206. The word and brackets “(tourist)” omitted by G.S.R. 744(E), dt. 9-9-2010 (w.e.f. 9-9-2010).
207.
Ins. by G.S.R. 81, dt. 20-1-1993 (w.e.f. 6-2-1993).
208. Subs. by G.S.R. 744(E), dt. 9-9-2010 (w.e.f. 9-9-2010).
209. Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
210.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
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211. Ins. by G.S.R. 1427, dt. 16-6-1976.

212.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
213. Ins. by G.S.R. 690(E) dt. 30-6-1989 (w.e.f. 1-7-1989).
214.
Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
215.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
216. Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
217.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
218.
Omitted by G.S.R. 1845, dt. 28-11-1963.
219.
Subs. by G.S.R. 1845, dt. 28-11-1963.
220.
Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
221.
Subs. by G.S.R. 1845, dt. 28-11-1963.
222.
Subs. by S.O. 154(E), dt. 24-1-2012 (w.e.f. 24-1-2012).
223. Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
224.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
225.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
226.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
227.
Subs. for “4500-5700” by G.S.R. 79, dt. 25-2-2000 (w.e.f. 4-3-2000).
228.
Subs. by G.S.R. 1845, dt. 28-11-1963.
229.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
230.
Subs. by G.S.R. 147, dt. 29-1-1960 for paragraph 24 (w.e.f. 6-2-1960).
231.
Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
232.
Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
233. Subs. by G.S.R. 1845, dt. 28-11-1963.
234.
Subs. by G.S.R. 421, dt. 12-5-1988 (w.e.f. 21-5-1988).
235.
Omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
236.
Subs. by G.S.R. 689, dt. 19-10-1990 (w.e.f. 1-11-1990). In this regard the following letter of EPF organisation dt. 26-8-1991 is relevant:

“EMPLOYEEs' PROVIDENT FUND ORGANISATION (CENTRAL OFFICE) 9TH FLOOR, MAYUR BHAWAN, CONNAUGHT CIRCUS, NEW DELHI

No. 12/Misc./91/E-1 Dated : 26-8-1991

All Regional Provident Fund Commissioners/Sub-Regional Offices.

Subject : Amendment of Para 26 of the E.P.F. Scheme, 1952 — Validity of Notification No. G.S.R. 689, dt. 19-10-1990.

Sir,

You are aware that the validity of Notification No. G.S.R. 689 dated 19-10-1990 has been challenged in different High Courts and some of the
Hon'ble High Courts have stayed the operation of the part of the Notification. The Ministry of Labour, Government of India have considered the
matter in consultation with the Ministry of Law, Government of India and have directed that the part of the Notification dated 19-10-1990
relating to Para 26 of the E.P.F. Scheme, 1952 be not given effect, to ensure uniformity of treatment. Therefore, in due deference to the
interim stay granted by the Hon'ble High Courts, you are requested to ensure that the above directions of the Ministry of Labour, Government
of India are followed in all case. The Ministry has also further directed to ensure that:—

(i) Counter-affidavits are quickly filed in all the cases.

(ii) The number of cases filed in the Hon'ble High Court are furnished to this office immediately.

2. Please acknowledge receipt.

(This issue with the approval of C.P.F.C.) Yours faithfully,

Sd/-

(KALYAN CHAND)

REGIONAL PROVIDENT FUND COMMISSIONER (Hqrs.)

for CENTRAL PROVIDENT FUND COMMISIONER.”

237.
Subs. by G.S.R. 421, dt. 12-5-1988 (w.e.f. 21-5-1988).
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238.
Subs. for “six thousand and five hundred rupees” by G.S.R. 608(E), dt. 22-8-2014 (w.e.f. 1-9-2014).
239. Explanation omitted by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
240.
Subs. by G.S.R. 1522, dt. 16-12-1960.
241.
Subs. for “six thousand and five hundred rupees” by G.S.R. 608(E), dt. 22-8-2014 (w.e.f. 1-9-2014).
242. Subs. for “six thousand and five hundred rupees” by G.S.R. 608(E), dt. 22-8-2014 (w.e.f. 1-9-2014).
243.
Ins. by G.S.R. 201, dt. 8-2-1961 (w.e.f. 31-12-1960).
244.
Subs. by G.S.R. 320(E), dt. 6-5-2014 (w.e.f. 7-5-2014).
245. Subs. by G.S.R. 852, dt. 6-5-1962.
246.
Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
247.
Added by S.R.O. 2035, dt. 31-10-1953.
248.
Subs. by G.S.R. 1286, dt. 13-10-1961.
249.
Subs. by S.R.O. 1363, dt. 26-4-1957, for “factory”.
250.
Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
251.
Ins. by G.S.R. 18, dt. 22-12-2000 (w.e.f. 6-1-2001).
252.
Ed. : Printed under S. 17.
253.
Omitted by G.S.R. 897, dt. 6-9-1985 (w.e.f. 21-9-1985).
254.
Ins. by G.S.R. 897, dt. 6-9-1985 (w.e.f. 21-9-1985).
255.
Omitted by G.S.R. 897, dt. 6-9-1985 (w.e.f. 21-9-1985).
256.
The word “appropriate” omitted by G.S.R. 1845, dt. 28-11-1963.
257.
Ins. by G.S.R. 897, dt. 6-9-1985 (w.e.f. 21-9-1985).
258.
Ins. by G.S.R. 897, dt. 6-9-1985 (w.e.f. 21-9-1985).
259. Subs. by G.S.R. 1845, dt. 28-11-1963.
260.
Subs. by G.S.R. 970, dt. 11-10-1958 for the proviso (w.e.f. 18-10-1958).
261.
Ins. by G.S.R. 597, dt. 12-4-1971.
262.
Added by G.S.R. 86, dt. 3-1-1963.
263.
Subs. by G.S.R. 579, dt. 12-4-1971.
264.
Subs. by G.S.R. 974, dt. 10-8-1960, for “Imperial”.
265. The word “appropriate” omitted by G.S.R. 1845, dt. 28-11-1963.
266.
Subs. by S.R.O. No. 1363, dt. 26-4-1957, for “factory”.
267.
Subs. by S.R.O. 270, dt. 7-2-1953.
268.
The word “appropriate” omitted by G.S.R. 1845, dt. 28-11-1963.
269.
Subs. by S.R.O. 2387, dt. 13-7-1957 (w.e.f. 1-4-1957).
270.
Subs. for “8⅓ per cent” by G.S.R. 406, dt. 27-10-1997 (w.e.f. 22-9-1997). At the end of the notification the following is given:
“Explanatory Memorandum.—The Employees' Provident Funds and Miscellaneous Provisions (Amendment) Ordinance (Ordinance No. 17 of
1997) increased the rate of the Provident Fund Contribution w.e.f. 22-9-1997. The present amendment of the Employees' Provident Funds
Scheme, 1952 with retrospective effect from 22-9-1997 will not effect interest of anybody adversely.”
Note : Ordinance 17 of 1997 was replaced by Ordinance 25 of 1997 on 25-12-1997 which has been replaced by Ordinance 8 of 1998 on
23-4-1998.
271.
Subs. by G.S.R. 201, dt. 8-2-1961, for certain words (w.e.f. 31-12-1960).
272.
Ins. by G.S.R. 1756, dt. 12-12-1962.
273. Subs. for “ten per cent” by G.S.R. 406, dt. 27-10-1997 (w.e.f. 22-9-1997). At the end of the notification the following is given:
“Explanatory Memorandum.—The Employees' Provident Funds and Miscellaneous Provisions (Amendment) Ordinance (Ordinance No. 17 of
1997) increased the rate of the Provident Fund Contribution w.e.f. 22-9-1997. The present amendment of the Employees' Provident Funds
Scheme, 1952 with retrospective effect from 22-9-1997 will not effect interest of anybody adversely.”
Note : Ordinance 17 of 1997 was replaced by Ordinance 25 of 1997 on 25-12-1997 which has been replaced by Ordinance 8 of 1998 on
23-4-1998.
274.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
275.
Subs. for “8⅓ per cent” by G.S.R. 406, dt. 27-10-1997 (w.e.f. 22-9-1997). At the end of the notification the following is given:
“Explanatory Memorandum.—The Employees' Provident Funds and Miscellaneous Provisions (Amendment) Ordinance (Ordinance No. 17 of
1997) increased the rate of the Provident Fund Contribution w.e.f. 22-9-1997. The present amendment of the Employees' Provident Funds
Scheme, 1952 with retrospective effect from 22-9-1997 will not effect interest of anybody adversely.”
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Note : Ordinance 17 of 1997 was replaced by Ordinance 25 of 1997 on 25-12-1997 which has been replaced by Ordinance 8 of 1998 on
23-4-1998.
276. Subs. for “ten per cent” by G.S.R. 406, dt. 27-10-1997 (w.e.f. 22-9-1997). At the end of the notification the following is given:
“Explanatory Memorandum.—The Employees' Provident Funds and Miscellaneous Provisions (Amendment) Ordinance (Ordinance No. 17 of
1997) increased the rate of the Provident Fund Contribution w.e.f. 22-9-1997. The present amendment of the Employees' Provident Funds
Scheme, 1952 with retrospective effect from 22-9-1997 will not effect interest of anybody adversely.”
Note : Ordinance 17 of 1997 was replaced by Ordinance 25 of 1997 on 25-12-1997 which has been replaced by Ordinance 8 of 1998 on
23-4-1998.
277.
Subs. by G.S.R. 201, dt. 8-2-1961, for certain words (w.e.f. 31-12-1960).
278.
Ins. by S.R.O. 3375, dt. 10-10-1957 (w.e.f. 1-4-1957).
279.
Subs. by G.S.R. 548, dt. 23-7-1983 (w.e.f. 1-4-1983).
280.
Subs. by G.S.R. 1845, dt. 28-11-1963.
281.
Deleted by G.S.R. 1399, dt. 18-9-1964.
282.
Omitted by G.S.R. 1399, dt. 18-9-1964.
283. Ins. by G.S.R. 1845, dt. 28-11-1963.

284. See Notification in Appendix III to Act.

285.
Ins. by G.S.R. 1845, dt. 28-11-1963.
286.
Ins. by G.S.R. 1845, dt. 28-11-1963.

287. Ins. by G.S.R. 1845, dt. 28-11-1963.

288.
Subs. by S.R.O. 500, dt. 14-3-1953, for “previous”.
289.
Ins. by G.S.R. 521, dt. 16-8-1991 (w.e.f. 1-9-1991).
290.
Subs. by G.S.R. 689(E), dt. 26-9-2008 (w.e.f. 26-9-2008).
291.
Corrected by G.S.R. 451(E), dt. 29-6-2009.
292.
Ins. by G.S.R. 521, dt. 16-8-1991.
293.
Subs. by S.R.O. 1363, dt. 24-4-1957, for “factory”.
294.
Ed. : see Form 11 (Revised).
295.
Ins. by G.S.R. 320, dt. 16-2-1972 (w.e.f. 18-3-1972).
296.
Subs. by G.S.R. 1300, dt. 19-9-1962.
297. Ins. by G.S.R. 1809, dt. 28-9-1968.
298.
Subs. by G.S.R. 1300, dt. 19-9-1962.
299.
The words “in duplicate” omitted by G.S.R. 1300, dt. 19-9-1962.
300.
Subs. by G.S.R. 201, dt. 8-2-1961, for certain words (w.e.f. 31-12-1960).
301. Added by G.S.R. 413, dt. 11-3-1966.

302.
See Form 10.
303.
Subs. for “in copy of Wages Payment Register” by G.S.R. 25, dt. 31-12-1996 (w.e.f. 11-1-1997).
304. Added by G.S.R. 413, dt. 11-3-1966.
305.
Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
306. Vide G.S.R. 1300, dt. 19-9-1962.
307. Ins. by G.S.R. 1176, dt. 17-8-1964.
308.
Renumbered by G.S.R. 1176, dt. 17-8-1964.
309.
Renumbered by G.S.R. 1176, dt. 17-8-1964.
310. Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
311.
Added by G.S.R. 1457, dt. 21-2-1961.
312. Ins. by G.S.R. 1714, dt. 1-9-1966.
313. Subs. by G.S.R. 1836, dt. 7-12-1985.
314.
Ins. by G.S.R. 320, dt. 16-2-1972.
315. Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
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316. Added by G.S.R. 1845, dt. 28-11-1963.

317. Subs. by G.S.R. 1399, dt. 18-9-1964.
318. Subs. for “by separate bank drafts or cheques” by G.S.R. 360(E), dt. 5-5-2015 (w.e.f. 5-5-2015).
319.
Ins. by G.S.R. 580(E), dt. 7-6-2016 (w.e.f. 7-6-2016).
320.
Ins. by G.S.R. 6(E), dt. 4-1-2017 (w.e.f. 4-1-2017).
321. Subs. by G.S.R. 360(E), dt. 5-5-2015 (w.e.f. 5-5-2015).
322.
Subs. by G.S.R. 25, dt. 31-12-1996 (w.e.f. 11-1-1997).
323.
Subs. by G.S.R. 25, dt. 31-12-1996 (w.e.f. 11-1-1997).
324.
Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
325.
Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
326.
Subs. by S.R.O. 1363, dt. 26-4-1957, for “factories”.
327.
Subs. by G.S.R. 1809, dt. 28-9-1968.
328. Ins. by G.S.R. 1809, dt. 28-9-1968.
329.
Ins. by G.S.R. 320, dt. 16-2-1972.
330.
Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
331.
Added by G.S.R. 348, dt. 26-2-1966.
332.
Ins. by G.S.R. 320, dt. 16-2-1972.
333.
Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
334.
Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
335.
Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
336.
Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
337.
Subs. by G.S.R. 360(E), dt. 5-5-2015 (w.e.f. 5-5-2015).
338.
Ins. by G.S.R. 580(E), dt. 7-6-2016 (w.e.f. 7-6-2016).
339. Ins. by G.S.R. 6(E), dt. 4-1-2017 (w.e.f. 4-1-2017).
340.
Omitted by G.S.R. 1845, dt. 28-11-1963.
341.
Subs. by G.S.R. 60(E), dt. 1-2-2013 (w.e.f. 1-2-2013).
342.
Subs. by G.S.R. 974, dt. 10-8-1960, for “Imperial”.
343.
Subs. for “clauses (a) to (d) of Section 20 of the Indian Trusts Act, 1882 (2 of 1882)” by G.S.R. 666(E), dt. 27-8-2015 (w.e.f. 27-8-2015).
344.
Ins. by Noti. No. S.O. 4779(E), dated 30-12-2020 (w.r.e.f. 11-12-2019).
345.
Subs. for “35%” by S.O. 1685(E), dt. 20-4-2018 (w.e.f. 19-2-2018).
346. Ins. by S.O. 1710(E), dated 29-4-2021 (w.r.e.f. 15-3-2021).
347.
Subs. “under this category no. (v)” by S.O. 1710(E), dated 29-4-2021.
348. Subs. “under this category” by S.O. 1710(E), dated 29-4-2021.
349. Ins. by S.O. 1710(E), dated 29-4-2021.
350.
Subs. by G.S.R. 1314, dt. 16-8-1960.
351.
Subs. by G.S.R. 1845, dt. 28-11-1963 for “Board concerned”.
352. Subs. by G.S.R. 1845, dt. 28-11-1963.
353.
Subs. by G.S.R. 284(E), dt. 4-4-2019 (w.e.f. 4-4-2019). Prior to substitution it read as:
“55. Form and manner of maintenance of accounts.—The Central Board shall maintain proper accounts of its income and expenditure,
including its administrative accounts, in Form 10, and the balance sheet in Form 11. The accounts shall be prepared for the financial year
and the books shall be balanced on the thirty-first March each year.”
354.
Subs. by G.S.R. 1770, dt. 10-11-1966.
355.
Subs. by G.S.R. 1845, dt. 28-11-1963.
356. Added by G.S.R. 261, dt. 14-2-1964.
357.
Ins. by G.S.R. 593, dt. 2-5-1975.
358.
Subs. by S.R.O. 2387, dt. 13-7-1957, for sub-paragraph (2) (w.e.f. 1-4-1957).
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359.
Subs. by G.S.R. 548, dt. 23-7-1983 (w.e.f. 1-4-1983).
360.
Subs. by G.S.R. 222, dt. 31-3-1993 (w.e.f. 1-4-1993).
361.
Subs. by G.S.R. 393, dt. 31-3-1982 (w.e.f. 17-4-1982).
362.
Ins. by S.O. 380(E), dt. 15-3-2007 (w.e.f. 15-3-2007).
363.
Subs. by G.S.R. 222, dt. 31-3-1993 (w.e.f. 1-4-1993).
364.
Subs. for “Interest Suspense Account” by G.S.R. 60(E), dt. 1-2-2013 (w.e.f. 1-2-2013).
365.
Subs. for “Interest Suspense Account” by G.S.R. 60(E), dt. 1-2-2013 (w.e.f. 1-2-2013).
366.
Ins. by G.S.R. 412, dt. 10-3-1966.
367. Ins. by G.S.R. 25(E), dt. 15-1-2011 (w.e.f. 1-4-2011).

368. Ins. by G.S.R. 891(E), dt. 12-12-2014 (w.r.e.f. 1-4-2011).

369.
Ins. by Noti. No. S-35012/1/94-SS.II, dt. 25-8-1995.
370.
Ins. by G.S.R. 1707, dt. 17-11-1965.
371.
Subs. by G.S.R. 521, dt. 16-8-1991 (w.e.f. 1-9-1991).
372.
Paras 62 and 63 subs. by G.S.R. 1083, dt. 30-6-1966.
373.
Omitted by G.S.R. 1185, dt. 26-8-1972.
374.
Paras 62 and 63 subs. by G.S.R. 1083, dt. 30-6-1966.
375.
Subs. by G.S.R. 1083, dt. 30-6-1966.
376.
Subs. by G.S.R. 1083, dt. 30-6-1966.
377.
Paras 65, 66 and 67 subs. by G.S.R. 1083, dt. 30-6-1966.
378. Omitted by G.S.R. 1083, dt. 30-6-1966.

Ins. by G.S.R. 400, dt. 28-3-1959 (w.e.f. 1-3-1956) and omitted by G.S.R. 98, dt. 15-1-1962. Omission not to affect the operation of this
379.

paragraph in respect of loans advanced before the coming into force of this Scheme.
380.
Subs. by G.S.R. 549(E), dt. 3-10-1981 (w.e.f. 3-10-1981).
381.
The word “withdrawal” subs. for “advance” whenever it occurs in this paragraph by G.S.R. 954, dt. 22-8-1984 (w.e.f. 8-9-1984).
382.
Omitted by G.S.R. 954, dt. 22-8-1984 (w.e.f. 8-9-1984).
383.
Ins. by G.S.R. 421, dt. 12-5-1988 (w.e.f. 21-5-1988).
384.
Added by G.S.R. 954, dt. 22-8-1984 (w.e.f. 8-9-1984).
385.
Omitted by G.S.R. 954, dt. 22-8-1984 (w.e.f. 8-9-1984).
386.
Subs. by G.S.R. 81, dt. 20-1-1993 (w.e.f. 6-2-1993).
387.
Subs. by G.S.R. 79, dt. 25-2-2000 (w.e.f. 4-3-2000).
388. Omitted by G.S.R. 81, dt. 20-1-1993 (w.e.f. 6-2-1993).

389.
Ins. by G.S.R. 421, dt. 12-5-1988 (w.e.f. 21-5-1988).
390. Added by G.S.R. 954, dt. 22-8-1984 (w.e.f. 8-9-1984).
391. Subs. for “six” by ibid.

392. Words “once and” deleted by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
393.
Ins. by G.S.R. 954, dt. 22-8-1984 (w.e.f. 8-9-1984), and corrected by G.S.R. 287, dt. 6-3-1985.
394. Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
395.
Omitted by G.S.R. 79, dt. 25-2-2000 (w.e.f. 4-3-2000). Prior to omission clause (8) read as follows:
“(8) The member shall produce the title deed and such other documents as may be required for inspection which shall be returned to the
member after the grant of withdrawal.”.
396. Subs. for “Interest Suspense Account” by G.S.R. 60(E), dt. 1-2-2013 (w.e.f. 1-2-2013).
397.
Ins. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).
398. Ins. by G.S.R. 507(E), dt. 29-9-1981 (w.e.f. 5-9-1981).
399. Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).
400.
Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).
401. Subs. by G.S.R. 79, dt. 25-2-2000 (w.e.f. 4-3-2000).
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402. Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).

403.
Subs. for “twenty-four” by G.S.R. 667, dt. 27-6-1985 (w.e.f. 13-7-1985).
404. Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).
405. Subs. by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-7-1990).
406. Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).
407. Ins. by G.S.R. 783(E), dt. 3-10-2003 (w.e.f. 6-10-2003).
408.
Ins. by G.S.R. 351(E), dt. 12-4-2017 (w.e.f. 12-4-2017).
409.
Deleted by G.S.R. 549(E), dt. 3-10-1981 (w.e.f. 3-10-1981).
410.
Subs. by G.S.R. 549(E), dt. 3-10-1981 (w.e.f. 3-10-1981).
411.
Omitted by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).
412.
Subs. by G.S.R. 549(E), dt. 3-10-1981 (w.e.f. 3-10-1981).
413.
Deleted by G.S.R. 549(E), dt. 3-10-1981 (w.e.f. 3-10-1981).
414.
Deleted by G.S.R. 549(E), dt. 3-10-1981 (w.e.f. 3-10-1981).
415.
Deleted by G.S.R. 549(E), dt. 3-10-1981 (w.e.f. 3-10-1981).
416.
Subs. by G.S.R. 321, dt. 4-4-1983 (w.e.f. 16-4-1983).
417. Ins. by G.S.R. 421, dt. 12-5-1988 (w.e.f. 21-5-1988).
418.
Ins. by G.S.R. 1900, dt. 16-10-1968.
419.
Subs. by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).
420.
Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
421.
Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
422.
Added by G.S.R. 321, dt. 4-4-1983 (w.e.f. 16-4-1981).
423.
Added by G.S.R. 321, dt. 4-4-1983 (w.e.f. 16-4-1981).
424.
Ins. by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).
425.
Ins. by G.S.R. 1182(E), dt. 6-12-2018 (w.e.f. 7-12-2018).
426.
Omitted by G.S.R. 1103, dt. 6-7-1976.
427.
Added by G.S.R. 126, dt. 16-1-1964.
428.
Subs. by G.S.R. 496(E), dt. 27-8-1981 (w.e.f. 27-8-1981).
429.
Sub-para (2) omitted by G.S.R. 404(E), dt. 25-4-2017 (w.e.f. 25-4-2017).
430.
Subs. by G.S.R. 48, dt. 23-12-1968.
431.
Subs. by G.S.R. 496(E), dt. 27-8-1981 (w.e.f. 27-8-1981).
432.
Proviso to sub-para (3) omitted by G.S.R. 404(E), dt. 25-4-2017 (w.e.f. 25-4-2017).
433.
Ins. by G.S.R. 496(E), dt. 27-8-1981 (w.e.f. 27-8-1981).
434.
Subs. by G.S.R. 81, dt. 20-1-1993 (w.e.f. 6-2-1993).
435. Ins. by G.S.R. 48, dt. 23-12-1968.
436.
Deleted by G.S.R. 496(E), dt. 27-8-1981 (w.e.f. 27-8-1981).
437. Subs. by G.S.R. 404(E), dt. 25-4-2017 (w.e.f. 25-4-2017).
438. Ins. by G.S.R. 1922, dt. 21-7-1969.
439.
Subs. by G.S.R. 1457, dt. 16-11-1978 (w.e.f. 2-12-1978).
440.
Ins. by G.S.R. 496(E), dt. 27-8-1981 (w.e.f. 27-8-1981).
441. Subs. by G.S.R. 1103, dt. 6-7-1976.
442.
Subs. by G.S.R. 496(E), dt. 27-8-1981 (w.e.f. 27-8-1981).
443. Subs. by G.S.R. 1095, dt. 27-9-1974.
444. Subs. by G.S.R. 449, dt. 31-5-1983 (w.e.f. 18-6-1983).
445.
Subs. by G.S.R. 496(E), dt. 27-8-1981 (w.e.f. 27-8-1981).
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446. Omitted by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1988).

447. Ins. by G.S.R. 2686, dt. 20-11-1969.
448.
Ins. by G.S.R. 496(E), dt. 27-8-1981 (w.e.f. 27-8-1981).
449. Subs. by G.S.R. 343, dt. 8-5-1991 (w.e.f. 1-4-1991). But same amendment was made by G.S.R. 293, dt. 1-6-1992 (w.e.f. 1-5-1990).
450. Omitted by G.S.R. 1103, dt. 6-7-1976.
451.
Subs. by G.S.R. 1103, dt. 6-7-1976.
452. Ins. by G.S.R. 1118, dt. 21-8-1979 (w.e.f. 1-9-1979).
453.
Ins. by G.S.R. 225(E), dt. 27-3-2020 (w.e.f. 28-3-2020).
454.
Ins. by G.S.R. 552, dt. 10-5-1973 (w.e.f. 26-5-1973).
455. Subs. by G.S.R. 1117, dt. 21-9-1973 (w.e.f. 22-9-1973).
456.
Subs. by G.S.R. 871, dt. 7-7-1975.
457.
Ins. by G.S.R. 625(E), dt. 30-11-1981 (w.e.f. 1-12-1981).
458.
Subs. by G.S.R. 404(E), dt. 25-4-2017 (w.e.f. 25-4-2017).
459.
Ins. by G.S.R. 283(E), dt. 2-2-1996 (w.e.f. 6-7-1996).
460.
Ins. by S.O. 340(E), dt. 4-3-2004 (w.e.f. 4-3-2004).
461.
Ins. by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
462. Ins. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).
463.
Figures and letters “68-BB” omitted by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
464.
Subs. for “68-N and 68-NN” by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
465. Subs. by S.R.O. 2706, dt. 17-8-1957 (w.e.f. 24-8-1957).
466.
Subs. for “55 years” by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
467.
Added by G.S.R. 1044, dt. 23-10-1958 (w.e.f. 1-11-1958).
468.
Subs. for “55 years” by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
469.
Subs. for “55 years” by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
470.
Subs. by G.S.R. 350, dt. 26-2-1966.
471.
Ins. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 7-11-1987).
472. Added by G.S.R. 1501, dt. 6-11-1962.

473.
Provisos omitted by G.S.R. 1184, dt. 16-10-1974 (w.e.f. 2-11-1974).
474.
Added by G.S.R. 63, dt. 9-1-1973.
475. Omitted by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
476.
Omitted by G.S.R. 341, dt. 18-3-1974.
477.
Ins. by G.S.R. 350, dt. 26-2-1966.
478. Ins. by G.S.R. 1457, dt. 16-11-1978 (w.e.f. 2-12-1978).
479.
Omitted by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
480. Omitted by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).
481. Deleted by G.S.R. 1501, dt. 6-11-1962.
482.
Omitted by G.S.R. 158(E), dated 10-2-2016 (w.e.f. 10-2-2016).
483. Omitted by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).
484. Explanation omitted by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).
485. Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
486. Omitted by G.S.R. 707, dt. 4-5-1976.
487.
Omitted by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).
488.
Omitted by G.S.R. 1415, dt. 24-9-1964.
489. Ins. by G.S.R. 473, dt. 14-3-1977 (w.e.f. 2-4-1977).
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490. Subs. by G.S.R. 473, dt. 14-3-1977 (w.e.f. 2-4-1977).

491. Subs. by G.S.R. 1707, dt. 17-11-1965.
492. Subs. by G.S.R. 473, dt. 14-3-1977 (w.e.f. 2-4-1977).
493.
Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 17-11-1987).
494. Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 17-11-1987).
495. Omitted by G.S.R. 473, dt. 14-3-1977 (w.e.f. 2-4-1977).
496.
Subs. by G.S.R. 1707, dt. 17-11-1965.
497.
Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 17-11-1987).
498.
Subs. by G.S.R. 832, dt. 23-10-1987 (w.e.f. 17-11-1987).
499.
Omitted by G.S.R. 473, dt. 14-3-1977 (w.e.f. 2-4-1977).
500.
Subs. by G.S.R. 141, dt. 28-1-1982 (w.e.f. 6-2-1982).
501.
Omitted by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).
502. Ins. by G.S.R. 521, dt. 16-8-1991 (w.e.f. 1-9-1991).

503. Omitted by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).

504.
Omitted by G.S.R. 221, dt. 15-3-1990 (w.e.f. 1-1-1990).
505.
Subs. by G.S.R. 421, dt. 12-5-1988 (w.e.f. 21-5-1988).

506. Ins. by G.S.R. 521, dt. 16-8-1991 (w.e.f. 1-9-1991).

507.
Subs. by G.S.R. 436(E), dt. 4-5-2017 (w.e.f. 4-5-2017).
508.
Subs. by G.S.R. 79, dt. 25-2-2000 (w.e.f. 4-3-2000).
509.
Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
510.
Ins. by G.S.R. 25(E), dt. 14-1-2016 (w.e.f. 14-1-2016).
511.
Ins. by G.S.R. 1415, dt. 24-9-1964.
512.
Subs. for “ceased to be employed” by G.S.R. 1065(E), dt. 11-11-2016 (w.e.f. 11-11-2016).
513. Subs. for “but no claim has been preferred” by G.S.R. 25(E), dt. 15-1-2011 (w.e.f. 1-4-2011).
514.
The words “or transfer, as the case may be” omitted by G.S.R. 1065(E), dt. 11-11-2016 (w.e.f. 11-11-2016).
515.
Subs. for “three years” by G.S.R. 25(E), dt. 15-1-2011 (w.e.f. 1-4-2011).
516.
Subs. for “three years” by G.S.R. 25(E), dt. 15-1-2011 (w.e.f. 1-4-2011).
517.
Subs. by 228(E), dt. 22-3-2007 (w.e.f. 22-3-2007).
518.
Subs. by 228(E), dt. 22-3-2007 (w.e.f. 22-3-2007).
519.
Ins. by G.S.R. 1065(E), dt. 11-11-2016 (w.e.f. 11-11-2016).
520. Ins. by G.S.R. 405, dt. 26-8-1997 (w.e.f. 13-12-1997).
521.
Subs. for “30 days” by G.S.R. 525(E), dt. 2-7-2015 (w.e.f. 2-7-2015).
522. Subs. for “30 days” by G.S.R. 525(E), dt. 2-7-2015 (w.e.f. 2-7-2015).
523. Subs. by S.R.O. 1363, dt. 26-4-1957, for “factory”.
524.
Ins. by G.S.R. 1467, dt. 2-12-1960 (w.e.f. 10-12-1960) and omitted by G.S.R. 725, dt. 16-4-1963.
525.
Subs. by G.S.R. 54, dt. 12-1-1990 (w.e.f. 27-1-1990).

Clause (a) of Paragraph 76 omitted and clause (b) to (e) renumbered as clause (a) to (d) by G.S.R. 305, dt. 11-3-1974 (w.r.e.f. 28-2-
526.

1974).

Clause (a) of Paragraph 76 omitted and clause (b) to (e) renumbered as clause (a) to (d) by G.S.R. 305, dt. 11-3-1974 (w.r.e.f. 28-2-
527.

1974).

Clause (a) of Paragraph 76 omitted and clause (b) to (e) renumbered as clause (a) to (d) by G.S.R. 305, dt. 11-3-1974 (w.r.e.f. 28-2-
528.

1974).

Clause (a) of Paragraph 76 omitted and clause (b) to (e) renumbered as clause (a) to (d) by G.S.R. 305, dt. 11-3-1974 (w.r.e.f. 28-2-
529.

1974).
530.
Subs. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
531.
Omitted by G.S.R. 1845, dt. 28-11-1963.
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532. Ins. by S.R.O. 1858, dt. 8-11-1952.

533.
Subs. by S.R.O. 1363, dt. 26-4-1957, for “factory”.
534. The words ‘on or before the 31-10-1952’, omitted by S.R.O. 2027, dt. 3-9-1956.
535.
Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).
536.
Ins. by G.S.R. 521, dt. 16-8-1991 (w.e.f. 1-9-1991).
537. Ins. by G.S.R. 341, dt. 9-7-1992 (w.e.f. 25-7-1992).
538.
Proviso omitted by G.S.R. 658(E), dt. 10-11-2005 (w.e.f. 10-11-2005). Prior to omission it read as:
Provided that any factory or establishment seeking fresh exemption shall not be permitted to participate in any common provident fund
having more than six participating factories or establishments.
539.
Subs. by G.S.R. 868(E), dt. 3-11-2003.
540.
Subs. by G.S.R. 18, dt. 22-12-2000 (w.e.f. 6-1-2001).
541.
Ins. by S.R.O. 2981, dt. 4-12-1956.
542.
Subs. by G.S.R. 1513, dt. 15-12-1961 (w.e.f. 24-9-1960).
543. Subs. by G.S.R. 130, dt. 16-1-1981 (w.e.f. 31-1-1981).
544.
Subs. by G.S.R. 130, dt. 16-1-1981 (w.e.f. 31-1-1981).
545.
Ins. by G.S.R. 1176, dt. 14-9-1961.
546.
Ins. by G.S.R. 1990, dt. 3-12-1971.
547.
Ins. by G.S.R. 1176, dt. 14-9-1961 (w.e.f. 23-9-1961).
548.
Subs. by G.S.R. 130, dt. 18-1-1981 (w.e.f. 31-1-1981).
549.
Subs. by G.S.R. 130, dt. 18-1-1981 (w.e.f. 31-1-1981).
550.
Ins. by G.S.R. 1176, dt. 14-9-1961.
551.
Ins. by G.S.R. 1990, dt. 3-12-1971.
552.
Subs. by G.S.R. 130, dt. 18-1-1981 (w.e.f. 31-1-1981).
553.
Subs. by G.S.R. 130, dt. 18-1-1981 (w.e.f. 31-1-1981).
554. Ins. by G.S.R. 1176, dt. 14-9-1961.
555.
Ins. by G.S.R. 1990, dt. 3-12-1971.
556.
Subs. by G.S.R. 130, dt. 16-1-1981 (w.e.f. 31-1-1981).
557.
Ins. by G.S.R. 871, dt. 31-7-1974.
558.
Subs. by G.S.R. 1307, dt. 24-11-1959 for “factory” (w.e.f. 31-12-1959).
559.
Subs. by G.S.R. 320(E), dt. 6-5-2014 (w.e.f. 7-5-2014).
560.
Ins. by G.S.R. 687, dt. 24-8-1987.
561. Subs. by G.S.R. 320(E), dt. 6-5-2014 (w.e.f. 7-5-2014).
562.
Corrected by G.S.R. 689(E), dt. 25-9-2014.
563. Ins. by G.S.R. 253(E), dt. 31-3-2008 (w.e.f. 1-4-2008). Corrected by G.S.R. 317(E), dt. 30-4-2008.
564. Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).

Ins. by G.S.R. 1190(E), dt. 30-12-2016 (w.e.f. 1-1-2017) and shall cease to operate on June 30, 2017 as subs. by G.S.R. 299(E), dt. 29-3-
565.

2017 (w.e.f. 1-4-2017).

566. Subs. for “31st day of March, 2017” by G.S.R. 298(E), dt. 29-3-2017 (w.e.f. 1-4-2017).
567.
Subs. by G.S.R. 148, dt. 3-9-2010 (w.e.f. 11-9-2010).
568. Subs. by G.S.R. 382(E), dt. 24-5-2012 (w.e.f. 24-5-2012).

569. Ins. by G.S.R. 1035(E), 2-11-2016 (w.e.f. 2-11-2016).

570.
Subs. by G.S.R. 320(E), dt. 6-5-2014 (w.e.f. 7-5-2014).
571. Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).

572. Subs. by G.S.R. 744(E), dt. 5-10-2012 (w.e.f. 5-10-2012).

573.
Subs. by G.S.R. 744(E), dt. 5-10-2012 (w.e.f. 5-10-2012).
574. Subs. by G.S.R. 852, dt. 6-5-1963.
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575.
Subs. by G.S.R. 20, dt. 26-12-1984.
576.
Subs. by G.S.R. 1229, dt. 22-8-1977.
577. Subs. by S.R.O. 1963, dt. 26-4-1957, for “factory”.
578.
Subs. by S.R.O. 1963, dt. 26-4-1957, for “factory”.
579.
Subs. by S.R.O. 1963, dt. 26-4-1957, for “factory”.
580. Omitted by G.S.R. 521, dt. 16-8-1991 (w.e.f. 1-9-1991).

581.
Omitted by G.S.R. 449, dt. 4-3-1968.
582.
Omitted by G.S.R. 521 dt. 16-8-1991 (w.e.f. 1-9-1991).
583. Ins. by G.S.R. 690(E), dt. 30-6-1989 (w.e.f. 1-7-1989).

584. Form 10 omitted by G.S.R. 284(E), dt. 4-4-2019 (w.e.f. 4-4-2019).

585.
Form 11 omitted by G.S.R. 284(E), dt. 4-4-2019 (w.e.f. 4-4-2019).
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