The Employees’ Provident Fund Organisation (EPFO) invites applications for an amnesty scheme for provident fund (PF) trusts, according to a labour ministry statement. The scheme is meant to allow establishments that operate exempted PF trusts—recognised under the Income Tax Act, 1961—to regularise their status. EPFO frames the initiative as a one-time opportunity for such establishments to come under the relevant framework.
The ministry statement advises employers, stakeholders and the general public to take note of the process. Applications remain open for six months. The EPFO says the Amnesty Scheme, 2026, is linked to changes introduced through the Finance Act, 2026, which aligns the Income Tax framework governing recognised provident funds with statutory and administrative provisions under the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952.
The sources also indicate that recognition under the Income Tax Act, 2025, is available only to provident funds that have obtained exemption under Section 17 of the Income Tax Act. Details on how trusts apply and the eligibility requirements follow the EPFO and ministry guidance.
