The Employees Provident Funds and Miscellaneous Provisions Act, 1952 · I — PRELIMINARY

Section 6. The word "or" omitted by Act 10 of 1998, s. 5 (w.e.f. 22-9-1997)

In force · As amended up to 2026-08

6. The word "or" omitted by Act 10 of 1998, s. 5 (w.e.f. 22-9-1997). 7. Omitted by s. 5, ibid . (w.e.f. 22-9-1997). 8. Ins. by Act 37 of 1953, s. 15. 9. Subs. by Act 94 of 1956, s. 3, for "factories". 10. Ins. by Act 33 of 1988, s. 21 (w.e.f. 1-8-1988). 11.Section 16 A shall stand ins (date to be notified) by s. 22, ibid . (2) Where an establishment is authorised to maintain a provident fund account under sub-section (1), the employer in relation to such establishment shall maintain such account, submit such return, deposit the contribution in such manner, provide for such facilities for inspection, pay such administrative charges, and abide by such other terms and conditions, as may be specified in the Scheme. (3) Any authorisation made under this section may be cancelled by the Central Government by order in writing if the employer fails to comply with any of the terms and conditions of the authorisation or where he commits any offence under any provision of this Act: Provided that before cancelling the authorisation, the Central Government shall give the employer a reasonable opportunity of being heard.] 6. The word "and" omitted by Act 16 of 1971, s. 27 (w.e.f. 23-4-1971). 7. Ins. by s. 27, ibid . (w.e.f. 23-4-1971). 8. Subs. by Act 33 of 1988, s. 23, for "(IA)" (w.e.f. 1-10-1985). 1[(c) in the case of an exemption granted under sub-section (2A), with any of the conditions imposed under that sub-section or with any of the provisions of sub-section (3A); (d) in the case of an exemption granted under sub-section (2B), with any of the provisions of sub-section (3A).] 2[(5) Where any exemption granted under sub-section (1), sub-section 3[(IC)] 4[, sub-section (2), sub-section (2A) or sub-section (2B)] is cancelled, the amount of accumulations to the credit of every employee to whom such exemption applied, in the provident fund[4] [the[5] [pension] fund or the insurance fund] of the establishment in which he is employed[6] [together with any amount forfeited from the employer's share of contribution to the credit of the employee who leaves the employment before the completion of the full period of service] shall be transferred within such time and in such manner as may be specified in the Scheme or the[5] [Pension] Scheme[4] [or the Insurance Scheme] to the credit of his account in the Fund or the[5] [Pension] Fund[4] [or the Insurance Fund], as the case may be. (6) Subject to the provisions of sub-section[3] [(IC)] the employer of an exempted establishment or of an exempted employee of an establishment to which the provisions of the[5] [Pension] Scheme apply, shall, notwithstanding any exemption granted under sub-section (1) or sub-section (2), pay to the[5] [Pension] Fund such portion of the employer's contribution[7] * to its provident fund within such time and in such manner as may be specified in the[5] [Pension] Scheme.]]] 6. The manner in which accounts shall be kept, the investment of moneys belonging to the Fund in accordance with any directions issued or conditions specified by the Central Government, the preparation of the budget, the audit of accounts and the submission of reports to the Central Government or to any specified State Government. 6. The manner in which employees' interest will be protected against default in payment of contribution by the employer. 2[6. The scales of insurance benefits and conditions relating to the grant of such benefits to the employees.]

Source: India Code