EPFO has opened a one-time amnesty for eligible PF Trusts with Income Tax recognition but no formal EPF exemption order. Applications close on December 28, 2026.
The Employees’ Provident Fund Organisation (EPFO) has opened a one-time amnesty window for eligible Provident Fund (PF) Trusts that have Income Tax recognition but lack a formal exemption order under the EPF law.
The six-month facility allows qualifying trusts to seek retrospective regularisation of their exemption status, with applications open until December 28, 2026.
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Who can benefit from the EPFO amnesty?
The facility is aimed at PF Trusts that are recognised under the Income Tax Act, 1961, but do not have a formal exemption order under either Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions (EPF&MP) Act, 1952, or Section 143 of the Code on Social Security (CoSS), 2020.
The amnesty is intended as a transitional measure to address such gaps in exemption status.
Eligible PF Trusts have until December 28, 2026, to apply.
What does retrospective regularisation mean?
Retrospective regularisation allows an eligible PF Trust to have its exemption status regularised for an earlier period, subject to the applicable procedure and requirements.
The scheme also provides certain relaxations under the Code on Social Security, 2020. These include waivers concerning:
- The minimum number of employees
- The required corpus size
- The three-year compliance requirement
Once the exemption status has been regularised retrospectively, the establishment can decide whether to continue as an exempt or unexempt establishment.
Why has EPFO launched the amnesty?
The facility addresses cases where PF Trusts have obtained Income Tax recognition but do not have the corresponding formal exemption order required under the EPF framework.
EPFO is attempting to identify such establishments and inform them about the opportunity before the one-time window closes.
The organisation has reached out to professional bodies, including the Institute of Chartered Accountants of India (ICAI), because chartered accountants frequently handle statutory and Income Tax audits for establishments operating PF Trusts.
EPFO field offices have also conducted seminars and workshops to explain the scheme and its application process.
EPFO seeks Income Tax Department data
EPFO has approached the Income Tax Department seeking information on PF Trusts recognised under the Income Tax Act.
It has asked the tax department to verify an establishment’s coverage and exemption status under the EPF&MP Act, 1952, or the Code on Social Security, 2020, before granting Income Tax recognition.
EPFO has also sought the withdrawal of existing Income Tax recognition for PF Trusts that do not have a formal exemption order from EPFO.
How can PF Trusts apply?
Eligible PF Trusts need to follow the procedure prescribed in EPFO’s detailed circular dated July 11, 2026.
The circular sets out the application process and other procedural requirements for seeking retrospective regularisation.
The facility is explicitly a one-time opportunity, meaning eligible trusts need to complete the process within the specified window.
Important deadline
Last date to apply: December 28, 2026
The amnesty forms part of the Employees’ Provident Fund (EPF) Scheme 2026, which was notified on June 29, 2026.
What does the amnesty mean for PF Trusts?
The move gives eligible PF Trusts an opportunity to address a regulatory gap between their Income Tax recognition and their formal exemption status under the EPF framework.
For affected establishments, retrospective regularisation could provide a route to bring their past exemption position into compliance, subject to EPFO's prescribed conditions and process.
The outreach to ICAI and the Income Tax Department also indicates that EPFO is taking steps to identify trusts that may have fallen into this category rather than relying solely on voluntary applications.
However, the amnesty does not mean that every PF Trust with an exemption-related issue will automatically qualify. Trusts must meet the applicable conditions and follow the procedure laid down by EPFO.
Published: 02 Sept 2026, 03:54 pm IST
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