PF APPLICABILITY TO GROUP OF INSTITUTIONS
This query is : Resolved
23 November 2010
Suppose there is a charitable society registered under the Societies Registration Act, which runs many educational & medical institutions. The society files a single return of income for the above said activities.
Now my query is as follows:
For the purpose of the term 'establishment' used in the Employees Provident Fund & Miscellaneous Provisions Act, 1952, whether the limit of 20 employees should be considered for each institution separately or for the society as a whole ?
Now my query is as follows:
For the purpose of the term 'establishment' used in the Employees Provident Fund & Miscellaneous Provisions Act, 1952, whether the limit of 20 employees should be considered for each institution separately or for the society as a whole ?
24 November 2010
Dear Mr Hari
The institutions run by one Public Charitable Trust in same state or different states?
If the Trust is in Chennai and the Institutions run by the trust are located in different parts of the states, in that case you must obtain the EPF No for the trust and start deducting the amount from various institutions and remitting the same to EPF office under one challen.
Assuming that there are 5 institutions run by the same trust of which one institution's is having less than 20 employees you have to deduct the PF for that institution also because the employer has got vested interest in other institution run by the same trust hence it is mandatory to deduct the PF From the institution where the employees are below the prescribed limit as per EPF Act.
The institutions run by one Public Charitable Trust in same state or different states?
If the Trust is in Chennai and the Institutions run by the trust are located in different parts of the states, in that case you must obtain the EPF No for the trust and start deducting the amount from various institutions and remitting the same to EPF office under one challen.
Assuming that there are 5 institutions run by the same trust of which one institution's is having less than 20 employees you have to deduct the PF for that institution also because the employer has got vested interest in other institution run by the same trust hence it is mandatory to deduct the PF From the institution where the employees are below the prescribed limit as per EPF Act.
Message likes :
1 times
24 November 2010
Sir,
Thanks for your timely & comprehensive guidance !
:-)
Thanks for your timely & comprehensive guidance !
:-)
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- ITC temporary reversal and reclaim
- Applicable TDS rate for sale of property in Nov 2024
- Inventory of finished goods
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- Tds on building rent monthly
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- RCM INVOICING FROM NOV-2024
- Confusion around Form 26QB fields
- REGARDING ACCOUNTING CODE FOR SERVICE TAX PAYMENT
- Redevolpment of bldg in mumbai
- Refund of AY 22-23
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
Trending Online Classes
CAclubindia
