Retrospective regularization of exempt status of PF Trusts through Amnesty Scheme, 2026
- October 13, 2026
- Posted by: AscentHR
- Categories: India (All States), Notification
The Ministry of Labour and Employment, vide press release dated 13th October 2026, has reiterated the availability of the Amnesty Scheme, 2026, for retrospective regularization of the exempt status of eligible Provident Fund (PF) Trusts. The amnesty provisions were introduced as a transitional measure under the Employees’ Provident Fund Scheme, 2026, providing a one-time opportunity for regularization of PF Trusts that are recognised under the Income Tax Act, 1961, but do not possess 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.
The detailed guidelines, including eligibility criteria, application process, and procedural requirements for availing the scheme, were prescribed through the EPFO’s circular dated 11th July 2026. The scheme remains open for a period of six months from the date of notification and is scheduled to close on 28th December 2026. Eligible PF Trusts are advised to assess their eligibility and utilise this one-time amnesty window to regularise their exemption status.
Please refer to the press release below:
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