Whether Provident Fund Act is applicable establishment wise or assessee wise?
say for example if I hold 2 factory in which 11 and 12 employees work, is epf act applicable?
Senu Reddy
(ca final)
(291 Points)
Replied 16 July 2016
I think in the Act it clearly says Any "Establishment" so pf act is applicable establishment wise if both the establishments are registered differently....
Ashish
(student)
(366 Points)
Replied 16 July 2016
both factories are registered under the same company. We take registration factory wise for excise purpose not for epf purpose. still not clear...
Senu Reddy
(ca final)
(291 Points)
Replied 16 July 2016
Under EPF act
Establishments to include all departments and branches. - For the removal of doubts, it is hereby declared that where an establishment consists of different departments or has branches, whether situate in the same place or in different places, all such departments or branches shall be treated as parts of the same establishment.