TaxTMI 
TaxTMI 
Special provisions
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....nt Funds Scheme, 2026 or paragraph 26-B of Employees' Provident Funds Scheme, 1952, paragraph-8 of the Employees' Pension Scheme, 2026 or paragraph-8 of Employees' Pension Scheme, 1995, as the case may be, are pending and the employer opts for this Campaign, both the employee and the employer contribution shall be payable as per provisions of the Code and Schemes made thereunder. (5) The employer intending to avail benefit of this Campaign, shall, at the first instance, ensure to create Universal Account Number authenticated with Face Authentication Technology through UMANG Application for each of the eligible employees being declared and make payment of their contribution through an Electronic Challan-cum-Return. (6) The employer shall thereafter make the declaration under this Campaign through an online facility provided by Employees Provident Fund Organisation, where employer shall indicate the details of the employees enrolled and link it to the Electronic Challan-cum-Return (Temporary Return Reference Number) through which, payment of contributions has been made and pay damages of one hundred rupees; Provided that the membership under Employees' Pension Sc....
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....es' Pension Scheme, 1995, as the case may be, are pending and the employer opts for this Campaign shall not be considered. (15) No action shall be initiated by the Employees' Provident Fund Organisation against the employers who avail the benefits of this Campaign, in respect of such employees who have already left the establishment as on the date of declaration, subject to submission of an undertaking by the establishment declaring that- (a) all the existing and eligible employees have been declared; and (b) no amount pertaining to the existing or earlier employees' share of contribution which was deducted therefrom along with applicable amount of employers' contributions in respect thereof, is pending for depositing in the fund. (16) Where a declaration under this Campaign has been made by misrepresentation or suppression of facts relating to declaration of eligible employees, employment and terms of employment of such declared employee, such declaration shall be void ab-initio and shall be deemed to have not been made under this Scheme and the employer making such declaration shall be liable to action in accordance with the provisions of t....
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.... VISHWAS 2026 shall not be applicable to such cases, where entire amount under section 14B of the Repealed Act or under section 128 of the Code, as the case may be, has already been deposited. (7) Notwithstanding the rate of damages otherwise applicable at the relevant point of time, the rate of damages under the VISHWAS, 2026 shall be as specified in sub-paragraph (1) of paragraph 23 of the Scheme. (8) An appeal filed or an order passed under section 7-I of the Repealed Act or before any judicial forum, against a notice or an order referred in sub-paragraph (5), shall stand abated, on the remittance of such amount of damages as specified in sub-paragraph (7). (9) The VISHWAS, 2026 shall be applicable subject to following conditions: - (a) the interest under section 7Q of the Repealed Act or section 127 of the Code for the specific period or delayed months of remittances corresponding to the period under section 14B of the Repealed Act, is fully remitted or recovered; (b) the employer shall submit an undertaking that no further appeal before any forum shall be filed consequent upon such abatement of dispute under this Scheme. (10) The recovery of dues,....
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....s which have applied for the Amnesty, 2026, amnesty shall be granted retrospectively under section 17 of the Repealed Act read with paragraphs 27 and 27A of the Employees' Provident Funds Scheme, 1952 and section 143 of the Code. Explanation: For the purpose of this paragraph, this provision shall apply to establishments that have been operating a Provident Fund Trust on the basis of recognition under the Income Tax Act, 1961 (43 of 1961) but do not have a formal notification of grant of exemption by the appropriate Government under the Code or the Repealed Act. (5) The following categories of establishments are eligible for Amnesty, 2026: (i) Category-I: The establishments seeking exemption regularisation retrospectively for their Provident Fund Trusts and have already started compliance as an un-exempted establishment or are opting for prospective compliance as an un-exempted establishment and are further sub-categorised as under: (a) Trusts maintained for excluded employees; or (b) Trusts maintained for non-excluded employees, under the Employees' Provident Funds Scheme, 1952; (ii) Category-II: The establishments seeking....
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....est shall be applicable in respect of any left-out employees and apply in case of delay in transfer of Funds from the establishment to the Trust or in transfer of Funds under paragraph 28 of the Employees' Provident Funds Scheme, 1952; (viii) in case, any proceeding for assessment of dues, damages, interest has been completed and orders issued, such orders shall be held void ab-initio and any amount that has been recovered shall be allowed to be adjusted against future dues of the establishment, subject to appeal under section 23 of the Code; (ix) the establishment shall be liable for such surcharge as may be specified in the Employees' Provident Funds Scheme, 1952 for any violation or deviation from the pattern of investment specified by the Government from time to time in respect of exempted establishments from the inception of the Trust till the date of compliance as un-exempted establishment; (7) Responsibility of establishments availing Amnesty, 2026: (i) the establishments shall make an application to the Central Government specified by the Central Provident Fund Commissioner for availing the benefits of the Amnesty, 2026; (ii) t....
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....t as intimated by the EPF authorities shall be borne by the establishment; (8) Procedure to be followed by Employees' Provident Fund Organisation .- The Employees' Provident Fund Organisation (the EPFO) shall follow the procedure specified as under: (i) the EPFO shall accept the application from the establishments and provide guidance and support in completing the formalities; (ii) the EPFO shall take parallel actions and complete the Compliance Audit and assignment of Special Audit agency and completion of special audit within six months of the establishment submitting the audited accounts of the Trust and submitting all the documents sought by the EPFO offices; (iii) the EPFO shall communicate shortcomings and dues, surcharges and penalties that would be payable by the establishment in a time bound manner and also address any objections and grievances raised by the establishment; (iv) the EPFO shall ensure the issuance of public notice of the intention of the establishment to comply as an un- exempted establishment and regularization of the exemption status and address any objection or grievance raised by affected persons; (....