India, July 13 -- The Employees' Provident Fund Organisation (EPFO) has introduced the Amnesty Scheme 2026, offering a one-time, six-month window for establishments operating exempted Provident Fund (PF) Trusts to regularise their status.
The scheme is applicable to establishments whose PF Trusts are recognised under the Income Tax Act but do not have a formal exemption notification under the Employees' Provident Fund & Miscellaneous Provisions Act, 1952. It follows changes introduced through the Finance Act, 2026, which align the income tax framework with EPF regulations.
Under the scheme, eligible establishments can obtain retrospective regularisation of their PF Trusts, along with relief from various compliance requirements. The benefi...