https://www.taxtmi.com/acts?id=52590 Section 21 empowers the Central Government to authorise employers of establishments with 100 or more persons to maintain a provident fund account on application by the employer and the majority of employees, subject to the Provident Fund Scheme's manner, terms and conditions and a proviso barring authorisation where the employer defaulted on contributions or committed an offence in the preceding three years. en-us Mon, 12 Jan 2026 15:49:03 +0530 Mon, 19 Jan 2026 10:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52590 Section 21 empowers the Central Government to authorise employers of establishments with 100 or more persons to maintain a provident fund account on application by the employer and the majority of employees, subject to the Provident Fund Scheme's manner, terms and conditions and a proviso barring authorisation where the employer defaulted on contributions or committed an offence in the preceding three years. Act-Rules Labour laws Mon, 12 Jan 2026 15:49:03 +0530 https://www.taxtmi.com/acts?id=52590