The Employees’ Provident Fund Organisation (EPFO), under India’s Ministry of Labour and Employment, has launched a one-time Amnesty Scheme 2026 for provident fund (PF) trusts that are operating as exempted trusts. EPFO invites applications from eligible PF trusts to regularise their status and compliance under the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952, after a legal and regulatory alignment under recent tax and administrative provisions.

According to reports, the scheme provides a six-month window for establishments that run PF trusts recognised under the Income Tax Act, 1961, to seek retrospective regularisation and to address pending issues. Sources note that the Finance Act, 2026 aligns the Income Tax framework for recognised provident funds with the EPF Act, supporting the basis for recognition and exemption.

EPFO also advises employers, stakeholders, and the general public to take note of the programme. One outlet states that applications remain open until December, reflecting the six-month duration reported by other sources. The scheme is intended to reduce compliance-related uncertainty for eligible establishments by allowing them to regularise through a defined process.