PF Trusts without a formal exemption order can regularise under the EPF Scheme 2026 amnesty till 28 December 2026
The one-time amnesty is for PF Trusts recognised under the Income-tax Act that have no exemption order under section 17 of the EPF & MP Act or section 143 of the Code on Social Security.
Key facts
In 30 seconds
- Amnesty provisions are part of the EPF Scheme 2026 notified on 29 June 2026; valid for six months, up to 28 December 2026.
- Gives retrospective regularisation of exempt status.
- Waives certain requirements — minimum employee headcount, corpus size and the 3-year compliance rule.
- Operational guidelines are in the EPFO circular dated 11 July 2026.
हिंदी में सार
जिन PF ट्रस्टों को आयकर अधिनियम में मान्यता है पर EPF कानून के तहत औपचारिक छूट आदेश नहीं है, वे EPF Scheme 2026 की एमनेस्टी में 28 दिसंबर 2026 तक अपनी छूट की स्थिति पिछली तारीख से नियमित करा सकते हैं।
Who it is for
Provident Fund Trusts that are recognised under the Income-tax Act, 1961 but do not have a formal exemption order under section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 or section 143 of the Code on Social Security, 2020.
What the amnesty gives
- Retrospective regularisation of exempt status.
- Waiver of certain requirements under the Code on Social Security, 2020 — minimum employee headcount, corpus size and the 3-year compliance rule.
- After regularisation, the establishment may choose to comply either as an exempt or an unexempt establishment.
Why auditors should take note
EPFO has asked ICAI to circulate the amnesty provisions among its members, since Chartered Accountants doing statutory or tax audit are well placed to identify PF Trusts that can use it. EPFO has also asked the Income Tax Department for details of PF Trusts recognised under the Income-tax Act, and requested a check of an establishment’s coverage and exemption status before recognition is granted — or withdrawal of recognition where there is no formal exemption order from EPFO.
How to apply
As per the EPFO circular dated 11 July 2026, available on the EPFO website. The provisions are valid up to 28 December 2026.
Published 2 September 2026. Updated 8 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.