EPFO opens one-time amnesty for PF Trusts: Who can benefit

Under the scheme, eligible PF Trusts can get their exemption status regularised for the past period, subject to the applicable process and requirements.For some Provident Fund (PF) Trusts, a paperwork gap could now have a one-time fix. The Employees’ Provident Fund Organisation (EPFO) has opened an amnesty window for PF Trusts that have Income Tax recognition but do not have a formal exemption order under the EPF law.The move is part of the Employees’ Provident Fund (EPF) Scheme 2026, notified on June 29, 2026. The amnesty gives eligible PF Trusts a chance to regularise their exemption status retrospectively.WHO CAN BENEFIT FROM THE AMNESTY?The one-time facility is meant for PF Trusts that are recognised under the Income Tax Act, 1961, but do not have a formal exemption order under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions (EPF&MP) Act, 1952, or Section 143 of the Code on Social Security (CoSS), 2020.The EPFO has said the amnesty is a transitional measure and will remain available for six months from the date of notification. PF Trusts have time until December 28, 2026, to apply.WHAT DOES RETROSPECTIVE REGULARISATION MEAN?Under the scheme, eligible PF Trusts can get their exemption status regularised for the past period, subject to the applicable process and requirements. The amnesty also provides certain relaxations under the CoSS, 2020. These include waivers related to the minimum number of employees, corpus size and the three-year compliance requirement.After getting their status regularised retrospectively, an establishment can choose whether to continue as an exempt or an unexempt establishment.EPFO REACHES OUT TO POTENTIAL BENEFICIARIESThe EPFO is working to identify PF Trusts that could benefit from the scheme and make them aware of the amnesty window.As part of this effort, it has approached professional bodies such as the Institute of Chartered Accountants of India (ICAI). Chartered accountants often handle statutory and Income Tax audits for establishments, including those that have set up PF Trusts. The EPFO believes they can help identify potential beneficiaries.EPFO field offices, including the Zonal Offices in Uttar Pradesh and Kolkata, have also held seminars and workshops with stakeholders to explain the scheme and its process.EPFO SEEKS DATA FROM INCOME TAX DEPARTMENTThe EPFO has also approached the Income Tax Department for details of PF Trusts recognised under the Income Tax Act.It has asked the tax department to check an establishment’s coverage and exemption status under the EPF&MP Act, 1952 or the CoSS, 2020 before granting recognition under the Income Tax Act.The EPFO has also sought the withdrawal of existing Income Tax recognition for PF Trusts that do not have a formal exemption order from the EPFO.HOW CAN PF TRUSTS APPLY?PF Trusts that are eligible for the amnesty can apply according to the procedure set out in the EPFO’s detailed circular dated July 11, 2026.The circular lays down the manner of application and other procedural requirements.The amnesty is a one-time opportunity, and the application window will close on December 28, 2026.- EndsPublished On: Sep 2, 2026 14:30 IST