How EPFO's 2026 Amnesty Helps PF Trusts Gain Exemption Confirmation

NEW DELHI, July 12 – The Employees' Provident Fund Organisation (EPFO) announced a limited‑time amnesty scheme, effective for the next six months, to help Provident Fund (PF) trusts regularise their tax‑exempt status. Named "Amnesty Scheme, 2026," the initiative allows trusts that are recognised under the Income‑Tax Act, 1961 but lack a formal exemption notice to apply for confirmation of their exempted status.

Under the scheme, EPFO will evaluate applications and, if approved, will grant exemption status retroactively from the trust's formation date up to the EPFO‑defined cut‑off. The usual thresholds for employee count and corpus size are being waived for the duration of the amnesty, simplifying the qualification process.

The Ministry of Labour and Employment urged all relevant parties—employers, trust administrators, and members—to submit their applications within the six‑month period. Applications should be emailed to the appropriate regional EPFO office and must be addressed to the Government of India.

EPFO also stated that any pending assessments for arrears, penalties or interest will be withdrawn, provided that member accounts have received interest and contributions at legal or higher rates. All prior orders that conflict with the new exemption confirmation will be considered void.

This amnesty is intended to encourage compliance, reduce litigation, and bring clarity to the PF trust ecosystem by offering a clear path to exemption validation.