PF ACT-APPLICATIBILITY TO SOCIETY OF INSTITUTIONS

HARI SHANKER KUMAR (Sr.Acc.Splist-DuPont) (164 Points)

20 November 2010  

Suppose there are some educational institutions and hospitals run by a single society, located in various districts of a state. The society files a single income tax return for all the activities. The institutions are using the PAN of the parent society.

Now my question is regarding the applicability of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 to the society.

Referring to the term 'establishment' used in the Act, whether the limit of 20 employees for applicability of the Act should be considered for the individual institutions & hospitals or the society taken as a whole ?