Employer disclosure of ownership and authorised signatories under provident fund rules, with continuing responsibility and timely change reporting.

Employer of a registered establishment must furnish ownership particulars and details of authorised signatories in Form VIII and Form IX. The employer may authorise up to five employees to sign documents and submit returns, while a person discharging the employer's duties in closure or liquidation may authorise any person, including a non-employee. The employer remains responsible under the Code and Scheme, and changes in particulars must be reported within thirty days.

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