Audit requirement for Pension Fund accounts and administrative expenses under the Employees' Pension Scheme framework. The accounts of the Pension Fund, including administrative expenses incurred in operating the Employees' Pension Scheme, 2026, are required to be audited in accordance with instructions issued by the Central Government in consultation with the Comptroller and Auditor-General of India. The provision establishes an audit requirement for the Pension Fund and extends that scrutiny to the Scheme's administrative expenditure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit requirement for Pension Fund accounts and administrative expenses under the Employees' Pension Scheme framework.
The accounts of the Pension Fund, including administrative expenses incurred in operating the Employees' Pension Scheme, 2026, are required to be audited in accordance with instructions issued by the Central Government in consultation with the Comptroller and Auditor-General of India. The provision establishes an audit requirement for the Pension Fund and extends that scrutiny to the Scheme's administrative expenditure.
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