Overview
- The Employees' Provident Fund Organisation notified the one‑time Amnesty Scheme on June 29, 2026, opening a six‑month window for trusts to apply for retrospective exemption and recognition.
- Eligible entities are private PF trusts recognised under the Income Tax Act but lacking a formal Section 17 exemption from the Centre or state governments.
- The scheme waives minimum headcount, corpus and the three‑year prior compliance rule and withdraws pending assessments if member accounts received contributions and interest at or above statutory EPFO rates.
- Applications must be sent to the jurisdictional EPFO regional office or an expression of interest emailed to rc.exemption@epfindia.gov.in and may trigger regional verification or a special audit that must be completed within three months.
- Officials expect a surge of applications before the deadline as the measure implements the Finance Act, 2026 alignment and aims to reduce litigation and bring private trusts into a uniform compliance framework by 2027.