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Pf esi on trainees stiphend

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(Querist)
21 February 2012 Is it compulsory to deduct PF ESI on trainees stiphend ?
Please give the reference too.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
21 February 2012 yes. it is applicable on trainee stipend also. only if the person hired under apprenticeship act. then exemption available

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