https://www.taxtmi.com/acts?id=52700 Section 131 authorises the Central Provident Fund Commissioner, Director General or authorised officers to recover employer arrears through multiple modes, notably by requiring third parties who owe or hold money for the employer to pay or deduct sums sufficient to discharge arrears. Notices sent to banks, post offices or other holders bind recipients to comply without production of documents; joint account shares are presumed equal. A sworn objection that no money is due relieves payment but, if materially false, renders the objector personally liable up to his liability to the employer or the employer's liability under the Code. Noncompliance deems the recipient an employer in default and enables further recovery, and distraint is permitted if authorised. en-us Tue, 13 Jan 2026 10:39:45 +0530 Tue, 20 Jan 2026 16:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52700 Section 131 authorises the Central Provident Fund Commissioner, Director General or authorised officers to recover employer arrears through multiple modes, notably by requiring third parties who owe or hold money for the employer to pay or deduct sums sufficient to discharge arrears. Notices sent to banks, post offices or other holders bind recipients to comply without production of documents; joint account shares are presumed equal. A sworn objection that no money is due relieves payment but, if materially false, renders the objector personally liable up to his liability to the employer or the employer's liability under the Code. Noncompliance deems the recipient an employer in default and enables further recovery, and distraint is permitted if authorised. Act-Rules Labour laws Tue, 13 Jan 2026 10:39:45 +0530 https://www.taxtmi.com/acts?id=52700