Kolkata, July 11, 2026

 

The Employees’ Provident Fund Office (EPFO), Kolkata has allerted all employers, stakeholders and the general public regarding the introduction of the AMNESTY SCHEME, 2026 by the Union Government, today, which provides a six-month window for establishments operating Provident Fund (PF) Trusts recognised under the Income Tax Act, 1961 to regularise their status.

The Finance Act, 2026 has aligned the Income Tax framework governing recognised provident funds with the statutory and administrative provisions of Employees' Provident Fund & Misc. Provisions Act, 1952. Recognition under the Income Tax Act, 2025 shall be available only to provident funds that have obtained exemption under Section 17 of Employees' Provident Fund & Misc. Provisions Act, 1952. It has been decided by the Union Government that Amnesty shall be granted to such establishments retrospectively under Section 17 of the Act and Section 143 of the Code on Social Security, 2020.

1.    Application of Amnesty Scheme

This Scheme applies to establishments that have been operating a Provident Fund Trust recognised under the Income Tax Act, 1961, but do not possess a formal exemption notification from the appropriate Government - Central Government or State Government, as the case may be.

2.    Validity of the Scheme

•    Duration: The scheme is valid for a period of six (6) months from the date of notification. The Scheme has been notified on 29th June, 2026.

3.    Eligible Establishments

•    Category–I: Establishments seeking retrospective trust regularisation which has already started compliance as an un-exempted establishment or are opting for prospective compliance as an un-exempted establishment.
•    Category–II: Establishments seeking retrospective trust regularisation those choose to continue operating as exempted establishments under the Code of Social Security, 2020.

4.    Key Benefits and Reliefs Provided

•    Retrospective Regularisation: Exemption status and Trust recognition will be granted from the inception of the Trust up to the designated cut-off date.
•    Waiver of Requirements under the Code on Social Security, 2020: Minimum employee headcount and corpus size rules are waived. The three-year prior compliance rule is deemed satisfied.
•    Abatement of Legal Proceedings: Pending assessments for dues, damages, and interest will be withdrawn and stand abated, provided member accounts received interest and contributions at par with or better than statutory rates. Past finalised orders will be treated as void ab-initio.

5.    Mandatory Employer Obligations:

•    Application: Eligible establishments are required to submit a formal application addressed to the Union Government. The applications may be submitted through email to the concerned Regional Office. An expression of interest indicating its willingness for availing the scheme may also be emailed to: rc.exemption@epfindia.gov.in. 
•    Audit Compliance: Financial accounts must be audited by a Chartered Accountant. Special/compliance audits directed by EPF authorities must be completed within 3 months of the application.

6. Guidance and Support
For details regarding this Amnesty scheme, part C of the Annexure to the Employees' Provident Fund Scheme, 2026 issued vide Gazette notification GSR 525(E) dated June 29, 2026 may be referred to. Additionally, the EPFO website may be referred to, for detailed procedure outlined in Circular, SoP, etc. 

The jurisdictional Regional Office of EPFO will provide necessary guidance and accept / process applications from establishments.

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SSS/Kol/11.7.26......

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