Kohima: The Employees' Provident Fund Organisation just opened a six-month window for PF trusts to get their paperwork in order. This Amnesty Scheme, 2026, stems from new Finance Act amendments. It links Income Tax recognition directly to formal exemptions under the EPF Act.
The scheme targets trusts operating under the Income Tax Act that lack official government exemption status. Eligible groups fall into two camps: those acting as un-exempted establishments and those running as exempted ones under the 2020 social security code.
Employers gain big benefits here. They get retrospective regularisation and the withdrawal of pending court cases regarding dues or damages. The EPFO notes: "Past finalised orders would also be treated as void from the outset if specified conditions are met."
Applying requires sending a formal request to the Central Government through local EPFO regional offices. You can also start by emailing an expression of interest to the agency. All financial accounts need a Chartered Accountant audit. Any additional compliance audits ordered by EPF authorities must wrap up within three months of your application filing.
Check the EPFO website for the full circulars and standard operating procedures. The agency urges employers to consult Gazette Notification GSR 525(E) for specific guidance. Staff at regional offices will manage the process through the end of the six-month term.
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