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    <title>Guidance Required on Pension Scheme Certificate (EPS)</title>
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    <description>Pension Scheme Certificate issuance preserves prior EPS service rather than permitting cash withdrawal; the certificate evidences preserved pensionable service that must be submitted to the employer/EPFO on re-employment so earlier service can be clubbed with ongoing service. Maintaining the same UAN is essential to link past and future PF/EPS periods for final pension eligibility.</description>
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      <title>Guidance Required on Pension Scheme Certificate (EPS)</title>
      <link>https://www.taxtmi.com/forum/issue?id=120750</link>
      <description>Pension Scheme Certificate issuance preserves prior EPS service rather than permitting cash withdrawal; the certificate evidences preserved pensionable service that must be submitted to the employer/EPFO on re-employment so earlier service can be clubbed with ongoing service. Maintaining the same UAN is essential to link past and future PF/EPS periods for final pension eligibility.</description>
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      <law>Indian Laws</law>
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