Exempted establishment compliance rules require records, returns, and fresh exemption application after structural change. Exempted establishments must maintain records of exempted employees and furnish returns and other information to the Corporation as specified by regulations. If the legal status of an exempted establishment changes through merger, demerger, acquisition, sale, amalgamation, or conversion into a subsidiary, the exemption is deemed cancelled and a fresh application must be made to the appropriate Government. After exemption is granted, the establishment or employer must comply with the terms and conditions of the applicable Provident Fund, Pension, or Insurance Scheme.