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GOVERNMENT OF INDIA
MINISTRY OF LABOUR AND EMPLOYMENT
LOK SABHA
UNSTARRED QUESTION NO. 2401
TO BE ANSWERED ON 03.08.2026
RAGULARIZATION OF STATUS BY EXEMPTED PROVIDENT FUND
TRUSTS
2401. SHRI V K SREEKANDAN:
Will the Minister of LABOUR AND EMPLOYMENT be pleased to state:
(a)whether it is a fact that the Employees Provident Fund Organization
(EPFO) has invited applications from exempted Provident Fund Trusts
to regularize their status under provisions of the Finance Act, 2026, the
Income Tax Act, 2005 and the Code on Social Security;
(b)if so, the details thereof;
(c)whether it is also a fact that the Amnesty Scheme, 2026, provides a
onetime opportunity for the Trusts recognized under the Income Tax
Act, 1961 to regularize their status; and
(d)if so, the number of applications so far received and the action taken
on those applications till date?
ANSWER
MINISTER OF STATE FOR LABOUR AND EMPLOYMENT
(SUSHRI SHOBHA KARANDLAJE)
(a) to (d): The Employees provident Funds scheme 2026 was notified
on 29.06.2026 with AMNESTY, 2026 as a special provision in it. The
duration of this is six months from the date of its notification.
It provides a one–time opportunity for retrospective
regularization of compliance and exemption status of the PF Trusts that
are recognized under the Income Tax Act, 1961 (43 of 1961) but which do
not have a formal exemption granted under the Code on Social Security,
2020 or the Employees’ Provident Funds and Miscellaneous Provisions
Act, 1952.
Since, Scheme is in the initial stage of implementation,
detailed preparatory activities have been initiated at the zonal, regional
and district levels to facilitate the effective implementation of AMNESTY,
2026. These measures include the identification of eligible Provident Fund
Trusts, designation of nodal officers, constitution of dedicated
"AMNESTY, 2026 Cells", establishment of dedicated helpdesks
(telephone and e-mail based) for addressing queries from establishments,
undertaking outreach and awareness activities in coordination with
stakeholders, and instituting a robust review and monitoring mechanism.
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