India, July 12 -- The Employees' Provident Fund Organisation (EPFO) has launched a one-time Amnesty Scheme 2026, giving eligible establishments a six-month window to regularise exempted Provident Fund (PF) trusts and align them with the revised regulatory framework. The scheme, notified on June 29, 2026, follows changes introduced under the Finance Act, 2026, which require recognised PF trusts to obtain formal exemption under the EPF law to retain their recognition under the Income Tax framework.

The amnesty scheme applies to organisations operating PF trusts that are recognised under the Income Tax Act but do not have a formal exemption notification under Section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 195...