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EMPLOYEES' ·PROVIDENT FUND ORGANISATION

AGENDA BOOK. .

36th Meeting of the

Sub-Committee of Central Board of Trustees, (EPF).. on

Exempted Establishments

Date .: Thursday, the lSthMay, 2014

Time 10:30 A.M.

Venue Conference Hall, 3rd Floor, Head Office, EPFO~-.14,BhikajiCama Place, New Delhi -1100~6

••••••••

Agenda for 36th Meeting of theSub-Committee on Exempted Establishments

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EMPLOYEES' PROVIDENT FUND ORGANISATION

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Date: Thursday, the 15th May 2014 Time: 10:30 A.M.

................................................ ........................................................... _ ....._ .....-....-51. No. ITEMS Page No.

i. Confirmation of the minutes of 35thmeeting of the Sub-Committee of the 1-15,Central Board of Trustees, EPF onExempte'd Establishments held on28.03.2014.

2. Action Taken Statement in respect ofdecisions taken in the 35th meeting of the 16-17Sub-Committee of the Central Board ofTrustees, EPF on ExemptedEstablishments held on 28.03.2014.

3. Grant of exemption under, Section17(1)(a) of·· the Employees' Provident 18-59Funds and Miscellaneous Provisions Act,1952 and Para 27A of the Employees'Provident Funds Scheme, 1952 byAppropriate Government.

4. Regularisation of the proposals submittedby the establishments for grant of 60-'76

".. , .. ,

" -,' exemption, who maintain the" Trusts- " ....

without grant of relaxation under Para 79of the Employees' Provident FundsScheme, 1952, or with permission ofRPFCs.

5. Any other item with the permission of 77Chair.

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Item No.1 Confirmation of the minutes of 3Stlt meeting of the Sub-Committee ofthe Central Board of Trustees, EPFon Exempted Establishments heldon 28.03.2014.

1.1 The minutes of the 35th meeting of the SUtH:ommlttee of the Central Board of TrusteeS ,on Exempted Establishments hetd on 28.03.2014 were drculated to all members vide EPFO letterdated 04.04.2014 •

1.2 The minutes circulated (Annexure-1A) are placed for confirmation before theCommittee •

•( ••\ ••••••••••••Page 1 of 77

~ {Tetephone: 011-261~~/FaX 011-26171207

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•.IJpJ ~ J;mf ~Employe.es' PJoYkSont fund Organisation

(Mtnktry of Labour, Govt. Of India) .~ fMtt JI1r.J. 1~ 1Iimt qM, ~ ~ &110066

6bavlshya Nldhl Bhawan, 14- Bhlbjl Cama Place, Hew Oelhl- 110066www.lA1lrldlJ..gov.ktIWWW·eqflndlt.nlc.lo

:0'. E.IU/18(1)Q4/SUb Commltl~~~.~...................._:=__ ___________.I'V •

04 APR 2014 ••

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All The Members, (As per the list enclosed),Sub -CommIttee on Exempted establishments,Central Board of Trustees, EPF. ••.'.'

Subjed::-Mlnutes of the 35th Meeting of the Sub-Committee on Exempted.E.stlibll$l1ment, CBT, EPPO'held on 28.03.2014 at Conference HaU,3rd F500r, EPFO, Head omce, New D&lhJ-l10066.. .

Sir,

.' KIndly refer to EPFO letter No. E.m/l8(l)04/SUb Commltteel27351 dated lit25.03.2014 Of) the above subject. •

-A copy of approved minutes of 35'" meeting of Sub-Commlttee of CBT on •

exempted establishment held on 28.03.2014 at Conference Hall, 3rt! Aoor, EPFO,HeadOffice, New Delhl-ltOO66 Is enclosed herewtth for your Idnd Informatlon. •

- .

.. . ." . {AnRegional P.F. Commissioner- I

.'•••.'•••••••••••

End: As above'. Yours,~~'

.... ····(An~

Regional P.F. Commissioner- I (Compllante)

Copyto: - Central Provident Fund' Commissioner/Chairman, SUb-Commlttee onExempted Establishments along with a copy of approved mInutes of 35thmeeting (through PS), EPFO,HeadOffice, New Deihl.

Page 2 of 77

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.- Urt of HtmIMu gf the Sub:comndllam .RUExomQtlrd EItlIblllhmeots.OWn' BoArd of lJ'usteei, fPE

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1. Smt. MeenakshI Gupta, lA &f:.S,Joint Secretari a Rnandal AdvIsor,Room No. 107, Shram·Shakti BMwanjMinistry of lAboUr &. ~Government of India, New Deihl

2. Director (SS),Ministry of Labour & EmpIoyment ....................................................................•._ _ ..•_;__r- __-:-;; .Govemmentof lndla~·--·························Shram ShaktI Bhawan,New DelhH1OOO1.

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3. Shri B.P.PantSecretary, FICO & ED, AlOE(Res.) VIS, NCERTCampus,AurOOlndo Marg, New 0ethi-ll0016.

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(Off.) f)(ecuttve Director,All India Orgn. 0( Emplofers,federation House,Tansen Marg, New De4hJ-1l0001

4. ShrtSUshanta Sen,Pr1ndpal Advisor,Confederation of lrldlan Indusby,249~F,Sector 18, Uctyog Vihar,Pnase-Iv, Gurgaon·122015 (Haryana) •

S. Shrl, A.K. Padmanabhan,President, crru, B.T.R. Bhawan,l3A, Rouse Avenue; . ..' .....

. New DeJhJ-llOOO2.

6. Shrl Ashok SInghVP, INTOC &. ChaIrman, CBWE,(Res.) No. 435,VishwasKhand Ill,Gomti Nagar, l.ud<now (UP).

- (Off.) of the Chairman, C8WE. ,RoomNo. 21'& 22;- .Barrack N~.7/10,)amnagar House,Mans.ngh Road, New DelhH1OOl1.

Page 3 of 77

.......... _.- _ _ .._ ..- - -.-

The 3s'b meeting ~ the SUD-Commmee, CST (EPF) on Exempted EstabttshmenlS was .thared by Shrl K.K. }alan, Cenmt PF Cbmmlssloner. The foUowlng members attended the~t1ng:

Shrl SUshanta Sen ~'repres:entatJve

Employees' represenmtNe .

Employees' representative·

Joint Secretary & AnandalhMsor (M1nlstrY of labour& Employment),

FMCAO,EPFO as 5pe&l1 Invitee"

Shrl Ashok Singh .

Slut A.K.Padmanabtlan

Smt. Meenakshl.. Gupta,

SM Sanjay Kumar"

Shrt P..I<'Udgata Addltlc)nalCentnl PF Commls:sloner(Compilance)andConvenor

The following rnembers coUd nOt attend the ~ng zoo ~ght \eave of ebsence,

Shrt B.P.Pant EmpI~ representative

Db'edor( Mlnlstry of lBbour&. Employme.,t)Shrl Anlmesh Bharti

.. '" '., '.' .The list of omcers ot the Employees' Provident Fund Organisation, who attended

the meeting, Is et Annexure 'A'. "

M. the outset, Central P.F. Comm~r and CMlrman wekomed aU the Membersand set the tone of the meeting darifylng the urgency for convening the meeting of theSub-Commlttee at a short notice.

Page 4 of 77

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"Thereafter the agenda Items ~ taken up.

Item No.1: Gl'1Int 01 exemption uJ¥ler Section 17 of the Employees' Providentfund. and Mltc:eltIMOUI ProvlsJon. Act, 1952 and Para 2.7A orthe employees' provtdent Pundt 9dlem., 1952 by AppropriateGovernment.

1.1 AddI. CPFC(CompiIaOCQ) ~ the dedsJon of the C@ntral Board In Its 20tdmee~ hekJ on 13" lMuary,2014·1n authodzlng the Sub-Comrnlttee on Exemptedestz.bllshmcnts to conskjer and recommend the ~ls to the ApproprlateGoYenYnents on its behalf for gnlnt of exet"llpHon keeping In view the dead linestipulated by Mtnlsbyof Anance, Government of India. Accordingly, sixty eightproposals got examined In the ~t of the Ad and Scheme provisions, conditionsstipulated In Appendbc-A to Pa~p.'l 27M of the Employees' Provident FundsScheme, 1952, Ten point ~·Ist prescribed by Ministry of labour andEmploymen~ Government of lndll and 1nstJ1Jdk)ns Issued from time to time on thesubject and ptaced before thfs SUb-Committee for consideration and

.. recommendatkmto ~te Government. .

1.2 . Shr1 A.K.Padmanabhan pointed out that the Central Board decided to get study ofthe'functloning of the estab\lshments already granted exemption. The details of theexempted establlshments were not prcMded to start the study.

1.3 Chairman directed Add!. CPFC(~~)'to get the papers. ~dy (or the study.,..

1.4 ShrJAshok ggh raised the lssuoot kK:Icof immediate &CtJona9~lnst the exemptedestablishments who fall to transrer provident fund conb1butJon to the trust in time ..He oted the cases of Sahara India and Jltf Prakash Assoeetes who deploy largenumber of workers and theJr compliance status neeos urgent Investigation. Further,he stated that UP Drugs and PhafTflaCeutJcals and UP state Road TransportCorporation are not paying ~ the dues or the workers. He thus requestedChairman for immediate ~ct:Ion. -

. .

1.6 Shrt Ashok Singh want.ffi to kn<wIfrom Addl.CPFC(CompiLance)as to whether thepresent sbcty eight proposals meet all the requIrements and deserve consld~tlon.

1.7 Add,. CPFC(Compllance} inf~ the Committee that these proposals meet allrequirements and thus deserte. consideration and recommend~tJon to theAppropriate Gover~men.t for·91J1Dtof exemption•.

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1.8 5hri Sushanbs sen wanted to ks)ow present status of pendeoty of application for 0processlng and what wtn happen~to those after the dead line ct 311t Marth, 201<4. •

1.9 Chalnnan Infonned that due to certain dendendes some proposals could not be •processed and efforts will be taken within coming two months before the Mlnlsb'y •of Anance takes some dedsSon In the Flnance BIll, 2014. He directed ~. CPR:(Cocnpliance)10 Inform the Committee ebcM: the present status or pendency. •

1.10 Addl. CPFC (CompIl&nce) Inforrntd the ComInIttee that there are approximately 168 •proposals which need to be processed for exemptJon. • \

1;11 With this deliberation, the COmmittee coOsldered··bii(t"~ndBHhe··proposals····························.I.in respect of the following embltshments as contained In the Agenda.

S1. Name of the Otnce CodeHo. With eIf.c:t SectIon/ Appropriate No. ofNo Mtabllshment from P.,.. Government members

1. MIs. The State RO, DeIhl Dt/191 30.004.1962 27A eemrc;, 810TnKIng (NOrth) Government~of

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Item No.2: SUrcharge to be I6vJed .on Board. of Trustoes of the~empted/re'axed e5tabl1shmentson account of deVIationfrom tho pnl$01bed petbsm or Investm~ ..'. . .. ' . .

2.1 FA & CAO, with the pennlssJon·of the·Chair, Introduced the item. He pointedout that the rates of SlJrdwoe had not been ~ dunng last 60 yearsfor the devlatlons In \nvestmert by the Board of Trustees. Now It Is proposedto preso1be the rates d SUI'thNge, It should have P~e effect and thefuture deviations In the pattern of Investment from the year 2014-15 onwardsshall be regularlsed by levying surd\Mge at a rate which wUl deter the Boardof Trustees of the exempted establishments from de\'fatlng from the patternof Investment.

PIIge 8 of 11

Page 11 of 77

2.2 There are establishments which Me aIreDdy exempted and devlal2d from thepi!Sttem rI JnvestrI\tnt pre$CrI)ed by the Government In InYestJngtrust funds.There a~ establishments wIich are still enjoying relaxation and ~nt dexemption to them are pendlJ¥j and deYlated from the pZlttern of Investmentwhile Investing the trust fUnd.This Is roe category. The other category Is thatthere mlIf be dev\MSon tn future by the ~ ~nts.

Now the 1ssue·1s~ to how \he dcMatsons whkh the BoDrd of Trustees of theexempted/relaxed estU>ttshmu\ts already commltted till 2013-14 shall beregulatEd. It wUlnot be proper to levy the StJr't:harge whJc:h wm be at par withrates eftecttYlt from the ne¢ I"Inlndal year, 201+15. What has beenSU99~ Is that the devlatJonscommitted tll 2013-14 need to be regularlstdby a nominal surchl!rge. which will meet the Mtumt justice.

2.3

V1 FA & CAO further pointed out tNt tm 2013-11, there ere deviations to theextent of 100% which may attrect higher ra~ or surcharge. The Committeeafter deliberation approved that deviation beyond 10% Should ettr!Ct levy ofadditional 20% over and above the surcharge so woricedout.The Commtttee also apprtmd that devllttlon In any one particular yearIrrespective or apptOVedasset class shall mean one occasJOO.

Chairman Intervened IInd appOsed the Canmlttee thcit the rates of surchargewhich was already recommended by .this AugUst Ccinmtttee during January2013 were 2%, 4% and 8% for 1", r and yd. occaslon of demtfonrespectivety. It will be very dtmcult for the Board of Trustees to pay such highsurcharge and also It will be dtffk:ul for the employers to bear such heavysurcharge. During the meeting Wltnthe stllkehoJders,· exempted- trustsrequested that \he nnes at tills Jater stlIge, where the fault occurred yearsago, may not be fully cornet. Thus It should be a nominal Hne only..

)5 and FA wanted to know as to toN the devladons plior to·2013-14 and thedeviations from 2014-15 WIll be handled.

2.5

2.6

2.7

2.8 FA &. CAO·apprised that all the deW\Uons prior to 2013-14 ·wUI be regulatedby levying a minimum surcharge and the dev\l1tk>nsfrom 2014-15 onwards.will be- regulated by Jevyinga higher surcharge.

2.9 ... JS··ar\d·FA :stated· that· .~ .:~. be changes In the pattern of investmentdurfnga ,PMticular year and the exempted trusts rMY deviate In Investing .\ruSt funds from the prescribed patwn of Investment She wanted to know as .to how these deviations will bt regularised.

2.10 FA& CAD apprised that as per the pattem prescribed by the Government, thedev\atlons du1ng the year Is Immaterial as the nottncatJonon Investmentstipulates that at the dose d the finandal year the Investment by theexempted trust shall be as per the pattern prescribed. .

Page 12 of 77

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2.11 The lSsue of time lImlt for paying the surcharge after determination of thequantum was put forth before the Committee fa' deJlberatlon.

2.12 SM A.X. Padmanabhan appredat!ld the rnc;M! tI EPfO tmt these guidelInes~ general 10 natlJre and CPFC 1n exceptIOnal cases, tor reasons. to ~recorded In Wrtttng, ~ to V7Jrf from the guJddlnes proposed In theAgenda cons)derlng the <NmH 1nteR:st 0( the workers. He pointed out that~ Hme Hmlt of 1S days for paying the swtharge as very shOrt and thereesoneble time limit should be 30 days minimum •

2.B Shrl Ashe\<;Slngh and Shri SUshanta $en consen~ to the "me I\mlt of 30days as proposed bt Shrl A.X.Padmanabhan •

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2.14 Shrl Ashok Singh requested that i!I Commlttee of expert Senior Officers may .be constttuted to monitor \he compllance r:I exempted estlsbllshments.Because due to ~k of proper rnechonlsm to monitor the compliance, theexempted cstBbIlshments tornml dehtult and hill to depos1t WOfters dUes Intime.

.' . .2.15 JS a FA stressed that thtJ'e shoWd be·an approprlate monitorlng m&hanlsm

for monito~ng the functioning of the·ecem~ eStablishments.

2.16 Chairman lnfucmedthe Comm~' that .a ~re was developed byInformation Selvkes DMsIon and was 'Iaundled 'rIf Hon'ble Union MinISter forLabour &. Employment, Governrnent of Indl~ and Chislrman, CBT on12.01.2014. Add offices have been suitably ~ to Instruct the exempt.e<:iestablishments funct10ning under their jurisdk;tion to complete the data entryby 30.04.2.014. A full fledged onlne monitoring mechanism wtll be livallabtewith EPFO from 30.06.2014. He further tnfon'ned the Committee that theproforma for third party audltof exempted~nts has·been ftnallsedtor etfectNe aooltlng of the fOnc;;tpotog of exemp~ estabilshments byIndependent ilnd qualtne.d charted ¥:mllntDnts.

2.17 Shri A.K. PlKfman~bhan raised the issue of the manner In which the exemptedbusts are formed. He wanted to know whether the trusts are formed propertyand whether there are guIdelines lMIJlable' on this.

2.18 ACe (Compliance) apprtsed the Committee that the procedure fodonmtJo~"of the trusts etc. have already been preso1bed In Appendix 'A' to Para 27Mof the Emp~ .Provldent Funds Scheme, 1952. .

2.19 Shrl Ashok Slngh enquired as to Ydletherthe exempted trusts follow theModel Trust Rule. What actJon' has been t;&ken against the exempted trustwho fall to adhere to the ModelTrust Rule?

2.20 ACe (Compliance) informed that If the trust rules are not made as per th.eInstructions of EPFO then, c.ancdlatJon of exemptJon 15feSO!ted. tp. ...:....-

·~10ofll -.

Page 13 of 77

2.21 Shri .A.shokStngh wonted to kn6w when cancell&tlon cI exemption Is proposedto the AppropImte Ga'Imiment wtrt the same Is not brought to the notIce orCentnl Board for lnf"orrrmtJon.

2.22 Ace (Compbnce) assured th8t 8Uthe cases where canceIatJon Is proposed toApproprtate Government wlI be' placed before the Centrat Board forinformation. .'

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WIth this deliberation, the proposal as contaIoed In the Agenda Is z.pproved.

The meeting tnded wtth vote or thanks to the Chair.

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.Page 14 of 77

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Ust of otttc:.srs of Employees' ProvSdent Fund Ol1Jllnlsatlon who attended them(I8tJng.

1. Shrt Anlmesh Mlshra, RPfC-J (CornpIlarK;e)2. Shri Ashok Kumar, RPFC-JI (Exe~)

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Page 15 of 77

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oItem No.2 Action Taken Statement In respect of decisions taken in the 0

35th meeting of the Sub-Committee of the central Board ofTrustees, EPFon Exempted Establishments held on 28.03.2014. 6

•

2.

Action Taken/Updated status•

~I.No. Decisions I Directions of theCommittee

e

•1. Conducting study of the The details of exempted .(functioning of the establishmentsare under preparationestablishments already granted for the study and will be supplied .(,exemption by Members of the Soon•

....................................................._..__.._.......committee. . _ --.lShrf A.K. Padmanabhanpointed out .i,that the Central Board of Trusteeshave already decided to get the •study of the functioning of .'establishments already granted. .'exemption. The details of the .'exempted establishments were not.provided to start the study; .'

(Item No•i, 3S" Meeting of the • \.Committee, 28.03.2014) .i,.

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Conducting Investigation ofcompliance position" in respectof Sahara India, Jal Prakash'Associates, UP Drugs andPharmaceuticals and UP StateRoad Transport Corporation.

Instructlons have been issued toAdditional . CPFC (Delhi &.Uttarakhand),Addl. CP~ (UPa Bihar) and Addl. CPFC(Punjab& HimachalPradesh) to get the matterinvestigated vide EPFO letters dated09.05.20'14.

Shri AshokSingh raised the Issueofimmediate action against the

. . " . .... exempted 'establlshments who fallto .transfer provident fund contributionto the trust in time. He suggestedurgent Investigation into thecomplianceposition of SaharaIndia,Jai Prakash Associates, UP Drugsand Pharmaceuticalsand UP StateRoadTransport Corporation.

(Item .No.1, ..3d" Meeting ofthe Committee, 28.03.2014)L~~----~----------~--~~~__~ ~~~-J

Action Complete.

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3. . Guid.elines for levy of surcharge Instructions have been issued to fieldon the Board of Trustees of the offices provIding the rates ofExempted} Relaxed surcharge for levy on the Board ofestablishments who fail to Trustees of Exempted/Relaxedadhere to the pattern of· Establishments for deviation in theinvestment prescribed by .the- ·pattem·····of·····;nvestment-····vide······EPFO· - - -__ _.Government while investing letter dated 06.05.2014.Trust Fund.

The proposal contained in theAgendaapproved.

(Item No.2, 3d" Meeting of the .Committee, 28.03.201.4)

Monitoring of Exempted lnstnictions. on . mandatory onlineEstablishments. filing of returns by Exempted

.. . /Relaxed establishments have beenShn Ashok Singh requested that ~ drculated to' field offices vide EPFOCommittee of expert SeniorOfficers Jetter dated 22.04.2014 alongwithmay be constituted to monitor the order of Competent Authority andcompliance of Exempted profonna. .Establishments. . .

Instructions have been'issued to fieldoffices for re-auditing of the accountsof Provident Fund maintained by theBoard of Trustees of Exempted-andRelaxed establishments by any otherqualified auditor by RPFC, where'considered necessary, have beenissued vide EPFO letter .dated30.04.2014 alongwith the proforma.

4.

(Item No.2, 3d" Meeting ofthe Committee, 28.03.201.4)

~I. No. Decisions I Directions Qf theCommittee

Action Taken/Updated Status

Action Complete •

Action Complete.

Page 170f 77

Item No.3 Grant of exemption under Section 17(1)(a) of theEmployees' Provident Funds and .MiscellaneousProvisions Act, 1952 and Para 27A of the Employees'Provident Funds Scheme, 1952 by AppropriateGovernment. .

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3.1 .sectlon 17{l}of the Employees' Provident Funds and MisceIJaneousProvisions Act, 1952 provldes for 'exemption' as under: .

Power to exempt - (1) The Appropriate Government may by notlficatlon In theOfficIal Gazette, and subject to such conditions as may be specified in thenotfftcatlon exempt, whether prospectively or retrospectively, from the

::::···::::::::::·:::::::::·:::::::::·:-operatTon-oFalJ--or-anyof the provisions of any Scheme Any establishment towhich this Act applies, if, In the opinion of the Appropriate Government, therules of its provident fund with respect to the rates of contribution are not lessfavourable 'than those specified In Section 6 and the employees are also inenjoyment of other provident fund benefit which on the whole are not lessfavourable to the employees than the benefits provided under this Act' or.anyScheme in relation to the employees In any other establishment of a slmllarcharacter; or

a) Any establishment if the employees of such establishment are in. ~njoYlTlent 9f benenh>_in.the nature of provident fu.nd, -penslon -or-

.gratuity and the Appropriate Government if of the oplnlon that suchbenefits, separately or jOintly, are on the whole not less favourable to. such employees than the benefits provided under this Act 'or a'ny Schemein relation to employees in any other establishment of a si"mila'r'character.

3.2 Provided that no such exemption shall be made except after consultation. with the Central Board which on such consultation shall forward its views on. .' .exemption to the Appropriate Government within such time limit as may bespecified in the scheme." '..' .".: . . .. " ' ..'. '. ,.:"': ..

Para 27A (1) of the Employees' Provident Fund Scheme, 1952 provides:

"The Appropriate Government may be order and subject to suchconditions as may be specified in the order exempt from the operation ofall or' any of the provlslons of thIs Scheme any class of employees towhom the Scheme applies:

Provided that such class of employees is entitled to benefits in the natureof Provident: Fund, gratuity or. old .agep~nsion according to. the rules ofthe [factory or other establishment] and such benefits separately or .jointly are on the whole not less favourable than the benefits providedunder the Act and this Scheme".

_.

Page 18 of 77

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3.3 As per the above provisions of the of the Employees' Provident Fundsand Miscellaneous Provisions Act, 1952 and Ministry of Labour and EmploymentJetter dated 01.04.2008, all cases of grant of exemption shall be placed beforethe Central Board of Trustees, EPFfor consideration before sending the same toAppropriate Governments. The copy of the Ministry's DO letter dated01.04.2008.1s placed as Annexure-3A.

3.4 Before placing a proposal in the CBT, EPF, tts suitability Is scrutinIzedwith respect to the provislons for grant of exemption as contaIned underSection 17 of the of the Employees' Provident Funds and Miscellaneous

e Provisions Act, 1952. Further in view of the guidelines issued by Ministry of•...........·········_·_··__·····_··_-_·····labour&Employment, Government of India' vide thelr·reUet·Clated·27;022007;·························-_._,...._..

as placed at Annexure - 38, all RPFCs furnish a certificate after due• verification carried out at their end with regard to the Ten Point Check Ust.

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•••••••••••••••••••

3.5 Ministry of labour& Employment, Government of India has also Issueddirections to the effect that the proposals shall be forwarded only if the latestCompliance Audit Report is found to be satisfactory. Hence compliance auditcovering all the points as mentioned under the revised conditiOns for grant ofexemption is undertaken and a copy of the said report is ready to be forwardedto the Appropriate Government. ..

3.6 Central Board of Trustees in its 202nd meeting held on 13.01.2014authorized this committee to consider - exernptlon proposals subject toratification by the Board, as a one-time arrangement which has beennecessitated because of large numberor proposals required to be considered Inthe current year in view of Income Tax exemption to the Trusts managing theirown PF only up to 31.03.2014. A copy of the agenda item No. 36 placed beforethe 202"dmeeting of the CBT and minutes of the meeting are annexed herewithand marked as Annexure -3C and Annexure -3D ·resp.ectively. Terms ofreference of the Committee on Exempted Establishments is placed atAnnexure - 3E.

..' ... : " : ," .". ~" .... "

3.7 A list of establishments as Indicated in Annexure - 3F approved byCPFC is now placed before Sub-Committee for consideration andrecommendation to Appropriate Government on behalf of the Central Board ofTrustees, EPFin accordance with the proviso to Section 17 of the Act.

Proposal: The Sub-Committee is requested to consider and recommendthe proposal in respect of establishments indicated inAnnexure -IF to t~e Appropriate Government on behalf of theCentral Board for grant of exemption.

Page 19 of 77

ANN EXURE-3A. ,.

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MbtdantOUl ProvWons Act, 19$2 provIdu thlll aPJlC1)pmte GcMImrntnt m~, Intrr olio,~pl atf'i establishment from 111.OJ*ltIons of Ittt'IScNImes su~ to tilt CtlMltSonthat such exemption shanbe made atw conS\IltatJon wtth c.ritpI Bowd of Tl'\lS'tt6

(EPf)•.

2. 1M Mlralstry Is reuJvln& • nucnbtr of Q.S.rl .of ~~~utmptk»\ und.r Sta\or) 17(1) of the Act and pan 27A.of EPFScheml.", lhtra QRS, ISdecided '" some e1l1\M mm\np of ttJMralIoa,d of Trusuu (EPF), c.ntral 'nMcSentf~ Commissioner hH been lxerdslnl the powws of the Board whne recommtf\dlpltht ca~~ ':OlJl_~apJ>f~t~~~ __. _ __. . -.~----.. .

3. . ThIs matter has rttentJy b"" examined In tonSUhation with Department 1)fLal",,"~..:swho han o;:!n..a.dthat ~~ section 51 of the Act. essential function of the CetlmlBoard of Trust"' (EPF) Db this f\mttIon t:annO\ l>e !itiepted and Stich d.'eptlon by lb.60ttd under pne~ powers ·of HdJon Sf of spedll func:tJon of·c0f\SUl\1'Uon undelsectkln 17 will not be permbslbJ.. .

y-'" 1 i. The m~tt.r hu b •• n bC"Oupt to tIl•. kJnd hOtk:e of Chairman. C8T!Hcn'bl. lEM~ \ wf\o has ako ~~"ed with these 'IItwI.nd Ithu _n deddecl ~t henceforth all such

~l. '-~ ..~~:;~bePb~..:bt~u:~;a:h~~~~O!~t1On-1t s. In·. ~~. , 11be atiitful tf you CO\lJd kindly take furtHer actJon III_:~ '. this • ~'itCordtnt.. . I

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Page 20 of 77

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.---.. -ANNEXURE-3D

M YOU" awart.lhat due to d\InQh In IhIInCaM "'[uAd. 1962 announced In'} \he Budget 2006-m. a number of estabZiltineta •• tMkIng exemption under \heI EPF & MP. Ad. 1952 before 31-3--2007In • tJmabound. manner. As a part of the

\~. . iriti.alve for d\1poaa ot luch cas •• in a 'P&GdYInci" efficient IMnnerh hes been• I." .: deddtd \Nt EPFO IhouId inec:lr'pcnl. on. mor- ~ pcInl m 1he .)datlng ~nl

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"'M1ertherthe e$tabli~ " fulNttnght preeCribed ~tions aittr 9"81:'4 01re..xatlon ~ Para 79 of \he £Pf Sdleme, 1952 ~ \Nt there is nov)olallou 01thou COlldltionl-.

."Page 21 of 77

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orcmploycr1 •1. 'WMthe'r .11me aligible ~ are enrolled IS membera73. WbetMr 1M IICCOUDtI will be maintained dcctroaically ~ ill \he •

membera will be able 10 •• 1Mir IlCCO\IDt-b*lmco &om b computertennInab'1lr not, the reaIlDQI .-cor, and by what time accounts are ere~ 10 be maintamcd electronically? - .

4. Whether board of trustcc1 have furniahed a copy of prueribed . •undcrtakin& 10 the RPfC ccncemed II -per the condition 00. 22contained in Appendix A to the UP Scheme. 19Sn If yes,"& tW'J of .'the IImD 10 bo eocloeed. . o·s. Wbctber tho cmp\oyot and the bom1 of b'UsICCS have Nrniabcd theundcnakbta uper CODItiUonllO.23 ~tl.inecUn·Appeudix A. to the '. •UP Scham. 19m If yes, a COVI of the same to be.w;10sc4. .' -

6. Compan.tive SWtmcnlof"bcnefks adnUliblc under the EPF &. ..we,Act. 1952 and tho Scbcsmo propOsed by Iho ~ on the basisof whidJ it I.OODQ}\adea thd tho Scheme of &heeatabl~\ i& at •least comparable with thole oflhc Act?

7. Mec:haniam plopo&ed by lbe BPfOlRPFC to ensure that establishment •is eompIyina with tht )'r'OYbions or Ihc CODdltlonl tor grant ofex.emptlon. . . •.

S. Nsmc o,flho RPfC in wboIojurisdiCdoa tbc cmbUdment falb..- 9.· Payments, which need 10 be DIldo by Ibo eatablisbmml to BPFO evm . . . . e·

af\c::rpaol of C:ltCJription.10.~tbor sbceatablbbmcDl b Mfinln& tho preaerlbcd conditiOfl5 after •

grant or relaxadon under Pm 79 of the UF Scheme 1952 and there '•.is DO violation ofihe sane? .

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~.. AJlpmlmal"', 160 propom. tor PWIPlk2n ata p••••• Oft tht plR of UFO.So•• of It\Im •• ...., the ptOttSI of~Jt MeedOftb'" - JOIN ••• ~the \wtJ of "W o8k:a. The"""1 or\b&-,ropOSahubs lbne »1M"" mlO be&)ftn ~Id. sM;e In~" wIIh\hI1ItW otlk:as Mfot. plKlnc "' •••• tothwC",mlOatllfot~

._---:36_U~ ....1ha ,Godr.cwnml.DfJDdliJ..,~ 01~ alra~lf)t In dlelt \ttttI dat~0l.04.2OOI1s1ued aRrac.tIMto UFO \hlf II wdI qm of •••• ,\lon 'be ,bead Wort\he Central'-" fOr toNkitratJon bttorc ~ h AN to Appoprial' GoIIernrntntIS p.r the prDvUIcns of ~ M. The .propostls 'frhIch •• ~ to' ~wGcNe:rN'MI\\ for •••• or ~ ""I benwd thrwch "" c:.ntnJ BoNd only.lbIIJalddlr~ ISpbe.td It AnMIUI'e)loA.

lUO PrOYbo to htllllph n of the ~1O've'" Prmcs.nt Funds ~. 1$52p~ lNt the ~tral towd 1h.11\tnUt a\lealt twke In .Kt\ t\na",II.yut. lballSlmtdl\l (201-, of tha CIln'Uaito.rd was btld on 25.02.2011 Durinc the Q/nenl ~Ir.lO13-~ 110InHUni 01die INtd Q:IUIdbe heIIIllIl date.

!S.l1 III -....w of abow•• II m." not be poWbIe '0 ob"1n ~ IPP'O"nI of 'hi centtal, Board ~1I1ft ~1.OU01. for aft lbt propOsalS whlc:h .,. In Otdat ~fore lorwWdlnl the

UIM 10 the AppmprlSu GovetMlenlIor FMIt ofualf\ption Md ~t1oI\ tb~f 1n\he Omc..\ GUttk.lNsmaylud to undtsIrJbItdtMlatk.

)6.12 ToOIItrcomeJUcb pcmlblc dc~ Ills ~ lilt' ,he po.., .,es&td In tM80mJ (of COMkttrlnl MIS~ the JIRIPORI$ to Appropriate Gontnmtf\\ (fo~an'" of."",~Ion aridftCKlfIo\lOft ~ IM¥ ~ cSeI6p\t1I to the Svb-CDmffIIl\H 0(the Centnlloud on txamplad bbbIIsbmMlU..M S\JQ\ PfOSIOS*whkh er. ap~ by

the SVt>-CommltUt. and pf\\ to ~t. Gcwtmme", wl. be pll\ up to the Qn\falbriln 1he1rJU'oJ.tqv"" meetlna for InfornmSon MISmJfbtlOC\. '

3&.11 Such -cielelMlon of pOW. will WbmIiM .nd' ••~ the p,cassln, ofUlIrPIKlon P~,~ ~ ~',Ilt. " " ,_",._,', .

1he 0MtraI ao.ns I. ~t"" to cOft1lkler and .s:lJoni."....,.. to tM ".~ of alrthottdng tM Sut..e.mnaltt •• on~ Ida~ for oon-Idttfttloft of the propoN"lot" ~1NWt1nt to ~_ Go"ftrmrPltflt toe-8ranI of~ to the ntPtlahlMnts "')eel to rattno.tton.

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Page 24 of 77

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M~terII:BI GeM. rapresentatM 1) JS&fA.MWstry of labow • Employment

11l DIrectar JSS). MOlAlEmployers' RepnMnnttVe 1)SMLP.hnt

I 2) SM SuAntaSenInIpIoyea' ItepntHntalHe 1\ ~ U. Padrnanabban

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Thet.tlM of ';'r.,..m:e 0( tn. ~. on &empte4 EstabllshrMnts are 1$umer.

~ To rwefSH the worldnc 01cllenlpted ~"'tnU 1nal nsptCtl and to mab suaatJons furClOnSldwmlon of the ~rd to IrftptOft....orldncoft •• btMpted esu~nts.

It) To consider Ind s""est I6dmonaltlidellnti for annt of exemptiOf\lrelaxatJon.II) Tom1eW the rol, of exempted ,""" itllhe tOnlP\ Or tMndnc 1wsIncSs tnV\rOMIInt and CJm1\t

flXper\enca. ' :tv) TheQ>mrnItteeon bamptad btabllshrlltnu m•• abo ~, the ~.,..mpUon ~1s

wMrt retaxatlon has bftn ."nttd before 31.03.2015 and which have bHn submitted In cunentfInlIr>cWyear on b•••• If of \ba t.ntnl &oIrd and "commend the same 10 ~.te GoYtrrvnentfor erant of ••• mptlolt. ThIswill be I one-t/mI ""'ncemellt wb1ch has betn neceS$lta\ed btoweof bile number of proposab rtqultcd to be consIcI~ In the ~f)'ellt In \'Iew d~ Taxexemption b."" available to ~ mana"", tIltit CIWI\ PFonly up to 3~03..2014.

(Tbllluuts with t~ approval of the aFt).

Page 38 of 77

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Page 39 of 77

~ •••",otW ••• ~~ ••• ",c.••• ..- ofT••••••• !••,I~ Pt~ t1IM.

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&.1 llM ~es' PI1I'Mentfundi & M1sc. tnMRons ""- 11$1 ~ forconsdtuUon 0( ~ ~ \IMtt StellaR SAA to asskt d\e JQard In dlScharpofb functions. ASC1** ••••• ItemptOpOIIIIC COftStItutIon cl ~ ~ .art' (EPF)asplKal as bin No.3ln Uds ~ bCiokfcW~$I'fOhhno.nt· ..···..···..·..·....···...···..··..····..·..-·-- ..-'----- .....•

·ft

•'-l 111•• Is no pnMsIon 1ftArt n I or Schama rntud thertonder to prowId. for~ of Intother ~~ tlrMwtr, IS 1IHDcMed Wow, the&oIfd. ha& from tItnt to *'" ccoJtiMe<t ~ ~ to tssln tbt eoard 1ftdbc:fqr,eofftJ fundJoM:- . .

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The "*Uons of 'heSe CommlMtS ••.• &Ncnbtlow:.

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flntnct I: ln~ CmnmJt\tt,L TooverseetM~~ncdoMwtprtsentby~ ~

To w.tch ttIMtt InvtSlmem fA !nISI money wtIh a ¥It'H to ru~ tNtop«trnum mUm th~.To IIJ\IIJUCh 1SIrtcl1oN. IS MIY ". COftJIdIrtd ~, to "" pomoIJoINn."" In nptd to InYutmtnt-n-frNtstNnt (If ,tdlmptlon proeteds,Intnst •• wIdl tbt Irmrstmtnt pitttm ~ by ~ GeM. from~ tolIrtHI.To ncommand mt of Interest rot thBlMmbtrs of the Fllnd.Pec1odIc:~of utlll.1on ofdl. Sptdal ~ fVnd.To r.command formuIadon of P*ltJnu b- utlltaIUoft 01 the Speda.1~ful'd. .. 'My«hmwonJr.~ dillmayk.Jllptd bytheBoard.

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Page 40 of 77

• • • • • • • • • • • • • • • • • • • c • •• ••• • • e 0 e 'ok::;' ~~ -l:J ~ --

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f f'lirtli .iJttn~lhi hIt I..; PI IU ..I llIitf tfi I' IiI fIli.Ito f~!

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ee.,••6.7 ,., su~ beIn'sub)tct ~ ••• ~ d*r pvrpoM.loS tM

whan art( spedftc: Issue Is plaeH batore. the Board for consIcSmtIon. the aoanl mayConJId«~~, I separltt sub-Comm1ttet N,.1rtcL ••••• Th.re was • ....,..~ Commltut of the Iaerd Oft rr Rcforrc\sand for MOIdtorInab4mtntkll EPf lndl •• conAA\Ited for oven.....••• ~ 1mp'-rMn\Jt1on of Pnu.-l a(Compuhf1slUoft In EPFO. tkIwtYer, an, Err 1II1tI2fII't mttdna "eldon 1* Aucvst 1011

has ~foIIowtn,"eIeptIon of~~Ins.~~.~~ ...............................................................................•...-e ..•1. OIalnftln. CIT. UP. - F\IIl Powers2- Exacuttwe ~ aT. .) Upto 1's. 25 aat ••

lPf b) IIyoM Rs-15 cror •• the ~r shallbe .pllQd b!rfcn O\eInnan of tiltBoard .1on1Wl'h recommtndltlOClS cftMEC.

S. CIIftlnl ~ rvnd - Upto Rs. S ctons.Comrn"tIoMr

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6.9 In \'Iew of'th. foncaInl the CornmlttH on IT Rtforms shaH~ be I SUb-COrnmtttH of fxec::IItNe ConunIltte. ClT. tl'F. Theit Is anoth.r su~mmIttet of[M(utttl Committee, vl%. the eomrnttte. Of' lulldln, and ConstNdlon. FoIowin&cornpashlon II proposed for thne su~mlttles:·

.sa. HI".. cf the CWrman bpw~ . 00rM1n CorwI:ncf'"0. S\lb-Comm)ttee ' .. of. r.p.(1

II&. Ds. Qovt.Commltbe on .)~ .

1. ITR.torrns CPrC 01 01 . Stcretarv. 2 {one Ndi ACCtISl(-. Mlnl$tty of from HICMd

Labour fa ·Dept'- ofotrdo) fmpIoymem. WcmninJon

b) FA. each.. ' .. ' Mlnb-tty of Tac:hnolory,

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1otimtM. india.cl JS (NEGP).Uk\1s1ty of

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UD A~' piOpOIUl ,haDbe p**d forCCMllUIIftI IN above two ccsamtnMSbefcq tM nut .~ of the [Co

5.11 1M ••.• 1N1 ~ ~ tht proposal for conIUWtIon~tM••.••••1tM co.poIItIoft ohhe••.••• c:oM"ktec

')RnMca.~~bJ PtNlonlll\~~c) ContrnlltMon ~~

6.11 1M ao.rd "..., IIIso consider ~ o.InNft tIT. EPF to ~.~tD~tDInINtl"~·"'~'.s~ ;

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Page 43 of 77

ANNEXURE-3F

usr OFTHEEsTABUSHMENT PlACED BEFORE WE S\JS...COMMITTEEOF CST EPF ON EXEMPTEDESTABlISHMENTSI.N Nameoftbe otfk:e Code No. Witheffed: $e(tlonl Appropriate No. of0 establlsh~ent from Para Government members

i1. MIs. Sal t1lrabal RO, Sandra MH/BAN/ 01.05.2009 17(1}{a) State OS

Tata Mem~t1al 125553 Govemment orTrust. .MahBnlshtra

2. MIs. Lady,Tata RO, Sandra MH/I25410 01.03.2009 . 17 (l}{a) State 02Memorial rrust Government of

Maharashtra3. MIs. TRF rmlted SRO, JH/I302 01.07.1980 17(1){a) Central 1068

Jamshedpur I .............. ..Go\/emrnent .......... ._........•........ -............;

4- M/s.SAB~C RO, Gurgaon HR/31136 01.09.2010 17(1)(a) Govemment of 81Innovativ~ Plastics IndiaIndla~Ltd

S. MIs. W~stock RO, Dehradun UA/15DS2 01.11.1993 17{1}{a} Government of 316School UttaranchaJ'

6. MIs. SRO, Haldwanl UK/4481 01.01.1981 17(1)(a) Govemment of 469A1moraM~gneslte UttaranchalLimited

7. M/s.J. K.: RO, DeIhl Dl/2042D 20.09.1997 17(1}{a) Government 'of 534Techno~ft Umited South IndIa

8. MIs. Consulting RO, DeIhl Dl/3698 29.05.1974 17(1)(a) Government of 1564Englneetlng- South IndiaServices (India) Pvt.Limited '.

9. MIs. J. K. Tyre. SRO,Mysore KN/MYSI 01.04.2002 17(I}{a) Government of 4712Industries Umlte, 9508 India .(Vlkrant TyrePlant), Mysore

10. M/s. LaT RO,Thane MH{THN/ 01.01.2014 17 (1)(a) GOvernment of 1667Technology Services 206170 IndiaUmlted

11. M/s.;I.G;·· . . ' -." .. SRO;Vashl MH/VashV 01.06.2007 27A Q)vemment of 139Petrochemicals 95220 ·India.Umited

12. MIs. Mysore SRO, Vashl MH/95413 01.06.2007 27A 'Government 0( 2Spetrochemlcals ~IndlaUmJted

13. MIs. Hexaware RO,Thane MHI-t2123 I 01.07.1995 17(1)(a) :Govemment or 5605Technologies :IndiaLlmlted

14. M/s. L &: T RO, Thane MH/206169 01.04:2013 17 (1)(a) :Government of 2396 IHydrocarbon . .Indi.a·lJmlted

15. MIs. GIC Housing RO, Bandra MHfBANl 01.03.1994 17 (1)(a) Government or 142Finance Limited 39407 India

Page 44 of 77

e('I

ooe•••••

........:.....•.:.•••••a•••••••••••

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17

nDD

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f)

De•e[),•••••0

••••••••••••••••••••••

A. Name of the Establishment MIs. Bai HI~bal TataMemorial Trust. ;

Code No. MH/BAN/125553No of.members 05:.,•.Name of the Office RO, SandraDate from Exemption'sought 01.05.2009Sectlon/Para under which Exemptio~ U/s 17(lXa) ,soughtAppropriate Government State Government 01Maharashtra

2. The above establishment has submitted the. proposal for exemption under Sectton 17(1)(a)addressed to State Government of Maharashtra. The same was forwarded byi RPFC, RO,Bandra to Head Office on 22.01.2014. . j ; - ...:...-- -------

I3. The following requirements for grant of exemption under SectIon 17(1)(a~ are fulfilledby the applicant establishment:. I

)0 The Rules of Its Provident Fund with respect to the rates of contribution ~re not lessfavourable than those specified In SectIon 6 of the EPF& MPAct, 1952and

)0 The 'employees are also In enjoyment of other Provident Fund] be fits which on thewhole are not less favourable than the benefits provided under is Act or the EPFScheme, 1.952.

4. Other essential requirements for grant of exemption have also n verified and arefound In order. The: same are detailed below:

)0 The appllcation for exemption Is by the employer and Is addressed to the AppropriateGovernment.

}> RPFCconcerned has examined the proposal in accordance with the Ten Point Checklistprescribed by the Ministry of labour and Employment, Government of India andcertified that the proposal is in order.

)0 RPFCconcerned certified that the investments by the Trust during the last three yearshave been as per the pattern of investment prescribed by the Government of IndiaMinistry of labour and Employment In this regard from time to time.

}> There Is specific recommendation of the RPFCfor grant of exemption .). There is consent of a majority of employees for exemption.>. The CompOsition of the Board of Trustees Is in accordance with the provisions of Para

79 of the Scheme. .)0 Names and addresses of all the members of the' BOTs have been incorporated in the

Trust Rule.)0 The establishment Is stated to be regular in compliance.)0 The RPFC has submitted copies of balance sheets of the establishment and of the

Trust for last three years. .

Above all, the proposal has been examined in ~.light of k.t and Scheme provlslons,conditions stipulated In AppendiX 'A' to Para 27M of the EPF Scheme, 1952, Ten PointChecklist prescribed by. MiniStry of labour & Employment, Government of India and instructionsIssued by EPFO from time to time in this regard and it is found to be a fit. case to be placed .before the. Su~Commlttee of CST, EPF on Exempted establishments for consideration andrecommendation to Appropriate Government for grant of exemption.

Page 45 of 77

State Government of Maharashtra

oooe••.y.•'•

B Name of the Establishment MIs. Lady Tata Memorial Trust

CodeNo.Noof membersName of the OfficeDate from Exemption soughtSection/Para under which Exemptionsought .Appropriate Government

MH/125410·02RO, Bandra .01.03.2009 ..17 (1)(a)

2. The above establishment has submitted the proposal for exemption under Section 17(lXa}addressed to State Government of Maharashtra. The same was forwarded by RPFC, RO,Bandra to Head Office on 22.01.2014.

I3. "Tlhefollowing requirements for grant of exemption under Section 17(l)(a) are fulfilledby the applicant establishment:. .

t . ~ .» The Rules of its Provident Fund with respect to the rates of contribution are not Jesstavourable than those speclfled In SectIon 6 of the EPF&. MPAct, 1952 and

» The· employees are also in enjoyment of other Provident Fund benefits which on theWhole are not less favourable than the benefits provided under this Act or the EPFtheme, 1952.

4. Other essential requirements for grant of exemption have also been verifledand arefound In 1der. The same.are detailed below :

» "the application for exemption Is by the employer and is addressed to the AppropriateGovernment.

» RPFCconcerned has examined the proposal in accordance with the Ten Point Checklistprescribed by the Ministry of labour and Employment, Government of India andcertified that the proposal Is tn order. - . .

» ~PFC concerned certified that the Investments by the TruSt during the last three years~ave been as per the pattern of Investment prescribed by the Government of India~inistry of Labour and Employment In this regard from time to time.

). There is spedfic recommendation of the RPFCfor grant of exemption.» there is consent of a majority of employees fOr exemption.» The composition ·of·the· Board or Trustees is In accordance with the provisions of Para

79. of the Scheme.~ Naryles and addresses of all the members of the BOTs have been Incorporated in the

Trust Rule.» The establishment is stated to be regular ir1.compUa.nce.<l> The RPFC has submitted copies of balance sheets ot-the establishment and of the

Trust for last three years.

•..... - ~.......•...

Page 46 of 77

•••.~.• r.

·e(Q

•e·

•:.'••:..'••••••• •••'.••••••···.1

Above all, the proposal has been examined In the light of Iv:.t..and Scheme provisions,conditions stipulated In Appendix 'A' to Para 27M of the EPF Scheme, 1952, Ten PointChecklist prescribed by Mlnistry.of Labour &. Employment, Government of India and InstructionsIssued by EPFO from time to time In thIs regard and it is found to be a fit case to be placed

. before the ,Sub-Committee of CST, EPF on Exempted establishments for consideration andrecommendation to Appropriate Government for grant of exemption.

If)

pr)~Dp,()

Pf'eC>I)

"••.,••Q

••••••••••• "

•••'.••••

c Name of the Establishment MIs. TRF Limited

JH/13021068RPFC, SRO, 1 Jamshedpur,Jharkhand ;

iDate from Exemption sought 01.07.1980!SectIon/Para under which 'Exemption 17(1}(a) 'Ii

soughtAppropriate Government Government of India I

2. The above establishment has submitted the proposal for exemption under Section 17(1)(a)addressed to Government of ,India. The same was forwarded by RPFC, SRO, Jamshedpur,Jharkhand to Head OffICe on 14.03.2014. The Inconsistendes .ObseIVed.in,l:he.pr.o.pos.aJ..by"the.Head""""" _Office were rectified by respective Office and last such reference was received from field office on28.03.2014.

Code No.No of membersName of the Office

3. The following requirements for grant of exemptjon under Section 17(1)(a) are fulfilled bythe applicant establishment:

» The Rules of its Provident Fund with respect to the rates of contribution are not lessfavourable than those specified in Section 6 of the EPF& MPAct, 1952 and.

)- The employees are also in enjoyment of other Provident Fund benefits whIch on the wholeare not less favourable than the benefits provided under this Act or the EPFScheme, 1952.

4. Other essential requirements for grant of exemption have also been verified and are foundIn order. The same are detailed below:

» The appllcatlon for exemption Is. by th,e employer and is addressed to the AppropriateGovernment.

). RPFC concerned has examined the proposal In accordance with the Ten Point Checklistprescribed by the Ministry of labour and Employment, Government of India and certifiedthat the proposal. Is in order.

» RPFCconcerned certified thet the Investments by the Trust during the last three yearshave been as per the pattern of investment prescribed by the Government of India Ministry .of Labour and Employment In this regard from time to time.'

.» .There Is specific recommendation of the RPFVfor grant of exemption.» There is consent of a majority of employees for exemption.» The composition of the Board of Trustees is in acoordance with theprovisfons of Para 79 of

the Scheme.» Names and addresses of all the members of the BOTs have-been Incorporated in the Trust

Rule.» The establishment is stated to be regular In compliance.» The RPFChas submitted copies of balance sheets of the establishment and of the Trust for

last three years.

Above all, the' proposal has been examined In the light of Act and. Scheme provisions,- con.ditions stipula~ In Appendix 'A'to Para 27M of the EPF Scheme, 1952, Ten Point Checklist

prescribed by Mlni~ of Labour & Employm~t, Government of India and InStructions Issued byEPFOfrom time to time in this regard and it Is found to be a fltcase to be placed before the Sub-Committee of CBT, EPF on Exempted EstabflShments for consideration and recommendation toAppropriate (;overnment for grant of exemption.

Page 47 of 77

Code No.No of membersName of the OfficeDate from Exemption sought'Section/Para under whichsoughtAppropriate Government Govemment:of India

,••'0('I

ooe0'o••

D. Name of the Establishment M/s. SABle InnovativePlastics India Pvt. LtdHR/31136 .81RO,Gurgaon01.09.2010'

exemption.: 17(1)(a)

2. The above establishment has submitted the proposal for exemption under Section17(1)(a) addressed to Government of India. The same was forwarded :by RO, Gurgaon to ..•Head Office on 06.12.2013. The Inconsistencies observed in the proposal. by the Head OffIcewere rectified by respective Office and last such reference was received.from field.office.on :..• " ..02.04.2014.

••• ""

•3. The following requirements for grant of exemption under SectIon "~7(l)(a) are fulfilledby the applicant establishment: "

)- The Rules of Its Provident Fund with respect to the rates of contribution are not lessfiJvourable than those specified In SectIon 6 of the EPF& MPAct, 1952and

)0 The employees are also In enjoyment of other Provident Fund benefits which on thevJhole are not less favourable than the benefits provided under this Act' or the EPFshheme, 1952. . .!I

4. dther essential' requirements for grant of exemption have also been verified and' arefound In o~er. The same are detailed below:

» The application for exemptlon Is by the employer and Is addressed to the AppropriateGovernment .'

» RPFC concerned has examined the proposal in accordance with the Ten Point CheCklist~scribed by the Ministry of Labour and Employment, Government of India andc~rtified that the proposal Is In order.

» ~FC concerned certified that the investments by the Trust during the last three year.sh~ve been as per the pattern of Investment prescribed by the Government. of IndiaMinistry of Labour and Employment in this iegard from time.to time.

» l'pere is specifiC:"recommendation of the RPFC for grant of exemption.> There Is consent of a majority of employees for exemption.» ~e comwsWon of the Board of Trustees is in accordance with the provisions of Para

79 of the Scheme.> Names and addresses of all the members of the BOTs have been Incorporated In the

Trust Rule.» The establisl)ment is stated to be regular In compliance.» The RPFC has submitted copies of balance sheets of the establishment and of the

Trust for last three years.Above all, the proposal has been examined In the 'fight of Act and Scheme provisions,

conditions stipulatetHn AppendIX 'A' to Para 27M of the EPF Scheme, 19Si, Ten Point·. C~eckHstprescribed by Ministry of labour &, EmployTnent, Government of India and Instructions.ISsued by EPFO from "'tIme to time ln this regard ancj it is found to be a fit case to be placedbefore the Sub-Committee of CBT, EPF on Exempted Establishments for' ronsideration andrecommendation to Appropriate Government for grant of exemption.

•.'••e'•••-..,•

Page 48 of 77

·

. ".'•••.'•'.'.••••••••.•~

_f'

j\.1,

1\JI1''\

\)D~b

,~

eI)

I>,t

••••~'.

E. Nameof the Establishment MIs. Woodstock School

CodeNo.No of membersNameof ~e Office .Date from Exemption soughtSection/Para under which ExemptionsoughtApproprh,IteGovernment

UA/15052316RO, Dehradun01.11.199317(lXa)

Governmerit of Uttaranchal

2. The eboveestabllshment has submitted the proposal for exemption under Section 17{1)(a)addressed to Government of Uttaranchal. The same was forwarded by RO, Dehradun to HeadOffice on 19.12.2006. The inconsistencies observed in the proposal by the Head Office wererectified by respective Offke and last such reference was recelvedfranfJeldoffice.on.31.03.2014. ··················

3. The following requirements for grant of exemption under Section 17(1)(a) are fulfilled by. the applicant establishment :

e

••••••••••'It

••

)- The Rtlles of its Provident Fund with respect to the rates of contrlbutJon are not lessfavourable than those specified In Sectlon"6 of the EPF&. MPAct, 1952 and

)- The employees are also in enjoyment of other Provident Fund benefits which on the wholeare not less favourable than the benefits provided under this Act or the EPFScheme, 1952.

4. Other essential requlrernents for grant of exemption have also been verifled and are foundin order. The same are detailed below: .

).> The application for exemption is by the employer and is addressed to the AppropriateGovernment

)- RPFCconcerned has examined the proposal In accordance with the Ten Point Checklistprescribed by the Ministry of Labour and' 'Employment, Government of India and certifiedthat the proposal is In order. .

> RPFCconcerned certifled that the investments by the Trust during the last three. yearshave been as per the pattern of Investment prescribed by the Government of India MJnlsbyof labour and Employment in this regard from time to time.

).> There is specific recommendation of the RPFCfor grant of exemption,> There Is consent ora majority of employees for exemption.» The compqsltion of the Board of Trustees Is In accordance with the provisions of Para 79 of

the' Scheme." .. ' \... ,}> Names and addresses of all the members of the BOTs have. been Incorporated in the Trust

Rule. '. .)0 The establishment is stated to be regular in compliance.)- The RPFChas submitted coples of balance sheets of the establishment and of the Trust for

last three years.

Above a11,~the proposal has been examined In the light of Act and Scheme provIsions,conditions stipulated In Appendix 'A' to Para 27M of the EPFScheme, 1952, Ten Point Checklistprescribed by Ministry of labour & Employment, Government of India and instructlons issued by

. EPFQJrom time to time In this regard and it· is found to be a fit case to be placed before the Sub--Committee of CST, EPF on Exempted Establishments for consideration and recommendation toApprOpriate Goverr)ment for. grant of exemption.

••••Page 49 of77

•

Code No.No of membersName of the OfficeDate from Exemption soughtSection/Para under whichsoughtAppropriate G~vemment

Exemption

MIs. Almora.LimitedUK/4481469SRO, Haldwanl01.01.198117(1)(a)

.Magnesite

o()

'0

•••••••

f. Name of the Establishment

Gov~rnment of Uttaranchal

2. The above estabJrshlilenf has submitted the proposal for exemption under Section17(1)(a) addressed to Govemment of Uttarancha1. The same was forwarded by SRO, Haldwanlto Head Office on 28.10.2013. .3. The following reqUirements' for gra~t of exem~ion under SectIon 17(l)(a) a~ fujfiii~d"..............................•.by the applicant establishment: . •

••••,. The Rules of its Provident Fund with respect to the rates of contiibutlon are not less

favourable than those specified In Section 6 of the EPF& MPAct, 1952 and .» The employees are also in enjoyment of other Provident· Fund benefits which on the

whole are not less favourable than the benefits provided under this Act or the EPFScheme, 1952. .

4. . Other essential requirements for grant of exemption have also been verified and arefound in order. The same are detailed below!

,. The application for exemption Is by the employer and Is addressed to the AppropriateGovernment.

,. RPFCconcerned has examined the proposal in accordance with the Ten Point Checklistprescribed by the Ministry of Labour and Employment, GoVern{ltent of India andcertified that the proposal Is In order. .:

,. RPFCconcerned certified that the. Investments by the Trust durlng·the last three yearshave been as per the pattern of Investment prescribed by the Government of IndiaMinistry of labour and Employment In this regard from time to time.

,. Tbere Is specific recommendation of the RPFCfor grant of exemption.)0 ~erelsconsent.pf a majority of employees for exemption.» T1[Ie composition of the Board of Trustees. is In accordance With the provisions of Para.

7~ of the Scheme. . .. ' '.')0 N~mes and addresses of all the membefs of the BOTs have' been' incorporated In the

Trust Rule.)0 . lite establishment"ls stated to be regular in compliance.)0 The RPFC has submitted copies of balance sheets of the establishment an~ of the

Ttust for last three years. . .

~e all, the Proposal has been examined in the light of Act and Scheme provisions,condltlons] stipulated In Appendix 'A' to Para 27M of the EPF Scheme, 1952, Ten PointCheckJistprescribed by Ministry of Labour & Employment, Government of India and instructionsiSsued by ~PFO from lime. to time In this regard and It Is found to be it fit case to be placedbefore th~ Sub-Comrrilttee of CBT, EPF on. Exempted EStablishments for consideration and

. rerommer{datlon to Appropriate G'wernment for grant of exemption. ..' .!' . .' . . .

.Page 50 of 77

•••' .•-,••••·e·.',.'••••.:•:. -r.,.'-••.-.••• i:~

(!>J.'l1)J)PI>~

11I>·e••••••••8

•

G. Name of the Establishment nt« J. K. Technosoft LImited

Code No.No of membersName of the OfficeDate from:Exemption soughtSection/Para under whic;h ExemptionsoughtAppropriate Government

·Dl/20420534RO, Delhi South20.09.199717(1)(a}

Government of India

2. The above establishment has submitted the proposal for·exempti~n under Section 17{lXa)addressed to Government of India. The same was forwarded by RO; DeIhl South to Head Officeon 14.09.2009. The inconsistencies observed in the proposal by the Head .Office.w.ere..rectifle:L .by respective Office and last such reference was received from field office on 15.04.2014 •

3. The following requirements for grant of exempt/on under SectIon 17(lXa) are fulfilled by theapplicant estabnshment :

» The Rules of its Provident Fund with respect to the ra~ of contribution are not less.favourable than those specified in Section 6 of the EPF&. MPAct, 1952 and

)- The employees are also in enjoyment of other Provident Fund benefits which on thewh9'e are not less favourable than the benefits provided under this Act or the EPFscheme, 1952. .

••••••••••••••••i';

•

4. Other essential requirements for grant of exemption have also been verified and arefound in order. The Same are cJetaiJedbelow:

» The applic:cilion for exemption Is by tt,e employer and Is addressed to the AppropriateGovernment. .

» RPFCconcerned has examined the proposal In accordance with the Ten Point Checklistprescribed .:by the Ministry of Labour and Employment, Government of India andcertified that the proposal Is in order. .

» RPFCconcerned certified that the Investments by the Trust during the last three yearshave been: as per the pattem of investment prescribed by the Government of IndiaMinistry of labour and Employment in this regard from time to time. '.

);> There is spedtic recommendation of the RPfC for grant of exemption.>- There Is consent of a maJQrltyof emptoyees for exemption.» The compositiori 'of the' Bc)ai'd 'of Trustees Is In accordance with the provisions of Para

79·of the. Scheme.» Names and addresses of all the members of the BOTs have been incorporated In the

Trust Rule. .» The establishment Is stated to oo·regular In compliance.» The RPFC has submitted copies of balance sheets of the establishment and of the

Trust for last three years.Above all, the proposal has.been examined in the light of Act and Scheme provisions,

conditlons 5tipula~ed In Appendix 'A' to Para 27M of the EPF Scheme, 1952, Ten PointCbeckJlstprescribed by Ministry"of labour & Employment, Government'of India and IMstructions

. tssued by EPFO from time to time In this regard and it Is found to be a fit case to: be placedbefore the Sub-Committee of CST,. EPF .on Exempted Estabflshments for consldereucn andrecommendation to Appropriate Government for grant of exemption. :

Page 51 of 77

H. Name of the Establishment

Code No.No of membersName of the OfficeDate from Exemption soughtSection/Para under which exemptionsoughtAppropriate Government

nt« Consulting EngineeringServices (India) Pvt. UmltedDl/36981584RO, D~lhl South29.05.197417(1)(a)

Govemf7lent of India

2. The above establishment has submitted the. proposal for exemption under Section17(lXa) addressed to Government of India. The same was forwarded by RO, DeIhl South toHead Office on 18.02.2008. The Inconslstencies observed In the proposal by the Head Officewere rectified by respective Office and last such reference was received from field offlce on07.04.2014.

3. The following requirements for grant of exemption under section 17(lXa) are fulfilledby the applicant establishment:·· .

» The Rules of its PrOvldentFund with respect to the rates of contribution are not lessfavourable than those specified In SectIon 6 of the EPFat MPAct, 1952 and

» The employees are also in enjoyment of other Provident Fund benefits which on thewhole are not less favourable than the benefits provided under this Act or the EPFSCheme, 1952. . . .

4. Other essential requirements for grant of exemption have also been verified and arefound In order. The same are detaJed below:

» The application for exemption is by the employer and Is addressed to the.AppropriateGovernment. .

». RPFCconcerned has examined the proposal in accordance with th~ Ten Point Checklistprescribed by the Ministry of Labour and Employment, Government of India andcertified that the proposal Is In order. .

~ RPFCconcerned certified that ttle Investments by the Trust during:the last three yearshave been as per the pattern of Investment presqibedby the Government of IndiaMinistry of Labour and Employment In this regard from time to tim~.

). There Is specific recommendetlon .of the.RPFC fprgrant of exemption.» There Is consent of a majority of employees for exemptlon. .,.. The composition of the BOard of Trustees is in accordance with the provisions of Para

79 of the Scheme. .:» Names and addresses of aU the members of the BOTshave been: Incorporated in the

Trust Rule.» The establlshment is stated to be regular in compliance.» The RPFC has submitted copies of balance sheets of the establishment and of the

Trilst for last three years.· 'i ....

A~e all, the proposal has been.examined lnthe nght of At;t and ~heme provlslons,conditions l~pulated In Appendlx' ~to Para 2,7M of the EPF·Schem~, 1952, Ten PointChecklist Pi"escribed by-Ministry oflabour & 'Employment, Government of India and Instructionsissued by. $PFOftOmtime to· time -In this regard and it is (Qund to be a fit case to be placedbefore the; Sub-Committee of CST, EPF on Exempted Establishments for consideration andiatiOn to Appropriate Government forgrant d exemption. '

Page 52 of 77

f)oED

".'•• • •.•'....•'

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cf}

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DD~

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I. Name of the Establishment M/s. J. It. Tyre &. Industrieslimited, (Vikrant TyrePlant), MysoreKN/MYS/95084712SRO, Mysore01.04.200217(1)(a)

Code No.No of membersName of the OfficeDate from Exemption soughtSection/Para under which exemptionsoughtAppropriate Government Government of India

2. . The above establishment has submitted the proposal for exemption under SectIon17(1)(a) addressed to Government of India. The same was forwarded by RO, Mysore to HeadOffice on 31.05..2010. The inconsistencies observed In the proposal by. the Head.Office ..were .rectified by respective Office and last such reference was received from field office on15.11.2010.

3. ·The follo~ng requirements for grant of exemption under Section 17(1)(a) are fulfilledby the applicant eStablishment:

»- The. Rules of its Provident Fund with respect to the rates of contribution are not lessfavourable than those specified In Section 6 of the EPF& MPAct, 1952 and

}> The employees are also in enjoyment of other Provident Fund benefits .which on thewhole are not less favourable than the benefits provided under this Act or the EPFScheme, :1952.

4. Other essential requirements for grant of exemption have also been verified an.d arefound In order. The same are detailed below:

}> The application for exemption Is by the employer and is.addressed to the AppropriateGovernment.

}> RPFCconcerned has examined the proposal In accordance with the Ten Point Checklistprescribed by the Ministry of. Labour and Employment, GoVernment of India andcertified that the proposal Is In order.

}> RPFCconcerned certified that the investments by the Trust during the last three yearshave been as per the pattern of Investment prescribed by the Government of IndiaMinistry of Labour and Employment in this regard from time to time. .

);> There Is specific recommendation of. the RPFCfor grant of exempdon.);> There is consent of a majoritY of employees for exemption. .}>The compoSition of the Board of Trustees Is In accordance with the provl~ions of Para

79 of-the Scheme. :}> Names and addresses of all the members of the BOTs have been incorpOrated in the

Trust Rule. ~}> The establishment is stated to be regular In compnance. ~);> The RPFC has. submitted copies of balance sheets of the establishmen~ and of the

Trust for last three years. !f:IJ:n.Ieall, the proposal has Peen examined In theJlght of kt. and Schenie provisions,

conaitlohS st1pfJra~ln N>peooix'A-' fD-Para27M--rif the EPF SCheme, 195?,--Ten PointChecklist prescribed by Ministry of labour & Employment, Government of India and Instructions'lssued by-EPFO from time to time in this regard and it is found to bea fit 'case Ito be placedbefore the SutrCommittee of CST, EPF on Exempted establishments for COhS!peration andrecommendation to Appropriate Government for grant of exemption. I

Page 53 of 77

..

l. Name of the E$tablishment .MIs. L It T TechnologyServicesUmitedMH{THN/2061701667RO, Thane01.01.201417 (1)(a)

Code No.No of membersName of the OfficeDate from exemption soughtSection/Para under which ExemptionsoughtAppropriate Government Government of India

2. The above ·establishment has submitted the proposal for exemption under Section 17(lXa)addressed to Government of India. The same was forwarded by RPFC,RO, Thane to Head Officeon 07'.03.2014. '. J

3. The following requirements for grant of exemption under SectIon 17(lXa) are fulfilled. by theapplicant establishment:

> The Rules of its Provident Fund with respect to the rates of contribUtIon are not lessfav9urable than those speciFied In Section ~ Qf the EPF&. MPAct, 1952 and

> The employees are also in enjoyment of other Provident Fund benefits which 'on thewhole are not less favourable than the benefits provided under this Iv;t or the EPFScheme, 1952.

\

4. Other essential requirements for grant of exemption have also been verlfled and are found inorder.•.The same are detailed below :

> The application for exernptlonls by the employer and is addressed to the AppropriateGovernment.. . ..

> RPFC.concemed has.examlned the proposal In accordance with the Ten Point Che~nstprescribed by the Ministry of labour and Employment, Government of India andcertified that the proposal Is In order.

> RPFCconcerned certified that the 'investments by the Trust during the last three yearshave been as per the pattern of Investment prescribed by the Government of IndiaMinistry of labour and Employment In this regard from time to time.

)- There is spedflc recommendation. of the RPFC for grant of exemption.> There is consent of a majority-of employees for exemption.» The composition of the Board of Trustees ·is·in .accordance with the provisions of Para

79 of the Scheme. .> Names and addresses of all the members of the SOTs have been Incorporated in the

Trust Rule.)- The establishmentls stated to be regular in compliance. .> The RPFC has submitted copies of balance sheets of the establishment and of the

Trust for last three years.Above all, the proposal has been examined In the light of kt and Scheme provisions,

conditions stipulated In Appendix 'K to Para 27M of the EPF Scheme, 1952, Ten PointCheckhstprescri5ecfby Mlnrstryof tawur ~ employment, Govemnrentof:Indta amttnstructlonsIssued byEPFO from time to time In this .regard and it is found to be a' f!teaSe to be placedbefore the Sub-cOmmittee of' CST; EPF on ~empted Establlshments for conslderation andrecommendation to Appi-opriate' GoVernment for grant of exemption; :..

Page 54 of 77

••ccoeC)

••••'.......••.'.••,. ~\

" .•..-' .•:.

'.•••••~..'•:.•'.,:.••••.',e•••

n

f\f'lDoD~

DiD

e•••••if•e•••••••••-e•••'.•••

Code No.No of membersName of the OfficeDate from Exemption soughtSection/Para under which Exemptionsought:Appropriate Government

M/s. I.G. PetrochemicalsLimitedMHjVashl/95220139SRO,Vashi01.06.200727A

K. . Name of the Establishment

Government of India

2. The above establishment has submitted the proposal for exemption under Para 27A of theScheme addressec(to Government of India. The same was forwarded by RPFC,SRO, Vashi to HeadOfflce on 05.11.2007. The inconsistencies observed In the proposal by the Head Office wererectiFied by respective Office and last such reference was received from field office on 08.01.2014 •....: .

3. The foilowiJj9 requirements for grant of exemption under Para 27A of the Scheme arefulfilled by the applicant establIshment:

» The Rules of its Provident Fund with respect to the rates of contribution are not lessfavourable than those specified in Section 6 of the EPF&. MPAct, 1952 and

)0 The employees are also in enjoyment of other Provident Fund benefits which on thewhole are not less favourable than the oenefits provided under this Act or the EPFscheme, 1952.

·4. Other essential requIrements for grant of exemption have also been verified and arefound In order. The same are detailed below:

)0 The application for exemption is by the employer and Is addressed to the AppropriateGovernment. . . '. :

)0 RPfC concerned has examined the proposal in accordance with the Ten Point Checklistprescribed by the Ministry of Labour and Employment, Government of India andcertified that the proposal is in order. .

)0 RPFCconcerned certiFied that the investments by the Trust during the last: three yearshave been as per the pattern of Investment presalbed by the Government of IndiaMinistry of Labour and Employment In this regard from time to time. i

)0 There is specific; recommendation of the RPFCfor grant of exemption. i» There is consent of ~ ,Jj1ajori~c;>f.~pl9Y~ Jpr exemption. .» The composition of the Board of Trustees Is In accordance with the prov~lons of Para

79 of the Scheme'. 1)0 Names and addresses of all the members of the BOTs have been Incorp6rated in the

Trust Rule. ~)0 The.establlshment is stated to be regular in compliance. l» The RPFC has submitted copies of balance sheets of the establishment and of the

. Trust for last three years. , IAbove all, the proposal has been examined In the light of Act and Schem~ provlslons,

concjitfons stiPlJlf3J~ '1n AQpeodfx 'A' to Para22AAof -the. E-PF Scheme,!9-S-1,l"enPOintC~ldlst ~ril5'ed by Ministry of Labour &..Employment, Government of India and instrUctionsIssued'~'fEP~ fr~m. tlrne-totlrne In this.regard and Itlsfoundto be a fit case to be placedbefore the SutrCommlttee of CST, EPF on Exempted Establishments for consideration andrecommendation to Appropriate Government for grant of exemption. !

Page 55 of 77

L ~ame of the establishment

Code No.~o of membersName of the OfficeDate from Exemption soughtSection/Para under which Exemp~onsoughtAppropriate Government

MIs. MY50Je PetrochemicalsLimitedMH/9S41325SRO, Vashi01.06.200727A

Government of India

2. The above establishment has submitted.the proposal for exemption under Para 27A of theScheme addressed to Government of rndia. The same was forwarded by RPFC, SRO, Vashl to HeadOffice on 25.01.2008. The Inconsistendes observed in the proposal by the Head Office were

...................rectified ..by.res~ ..Qffk;e.and..las.t..s.u.c;h..r:ef~e._was received fi"om field office on 13.01.2014.

3. The following requirements for grant of exemption under Para 27A;Of the SCheme arefulfilled by the applicant establishment:

}> The Rules·of its Provident Fund with respect to the rates of contribution are not lessfavourable than those specified in Section 6 of the EPF& MPAct, 1.952 and

» The employees are also in enjoyment of other Provident Fund benefits which on thewhole are not less favourable than the benefits provided under this Act or the EPFScheme, 1952.

4. Other essential requirements for grant of exemption have·also been verified and arefound In order. The same are detailed below:

}> The application for exemption Is .by the employer and is addressed to the AppropriateGovernment.

}> RPFCconcerned has examined the proposal In accordance with the Ten Point Checldistprescribed by the Ministry of labour and Employment, Government of India andcertified jhat the proposells in order.

}> RPFCooncemed certified that the Investments by the Trust during the last three yearshave been as per the pattern of investment prescribed. by the Government of India .. Ministry of Labour and Employment In this regard from time to time.

» There Is specific recommendation of the RPFC for grant o~exemption. '» There Is consent or-a ·ma~rfty of employees for ex~mption. . .> The composition of'the 'BOOrdof Trustees Is In.accoiiiar,ce With ·the·proVIsIOnS·of Para

79 of the Scheme.)- Names and addresses of all the members of the BOTs have been Incorporated In the

Trust Rule. .}> The establishment Is "Statedto be regular In compliance. .}> The RPFC has submitted copies of balance sheets of the establishment and of the

Trust for last three years.

Above all, the proposal has been examined in the light of Act anc( $cherne proviSions,oonditi~ulatedtfl Appendix 'A' to P~ VAA of the. EPF Scheme, 1952, Ten PointChecklist prescribed by Ministry of labour & Employment, Government of India and instructionsissued by EPFO from time to time in this regard and it Is found to be a fjt. case to be placedbefore the Sub-Committee of caT, EPF on Exempted Establishments for oonsidE!1C!tlonandrecommendation to Appropriate' Government for grantof exemption. .

Page 56 of 77

,-C}

oe••.i••••••••••.~'.••••

I' .•

••••••••••••••••••••.'••••

f.

J)J'J'jPcI>I.)

•

Code No.No of membersName of the OfficeDate from Exemption soughtSection/Para under which ExemptionsoughtAppropriate Government

MIs. Hexaware TechnologiesUmitedMH/421235605RO,Thane01.07.199617 (lXa)

M. Name of the Establishment

Government of India(••••••

2. The above estabHshment has submitted the proposal for exemption under Section 17(1)(a)addressed to Government of India. The: same was forwarded by RPFC, RO, Thane to HeadOffice on 30.03.2007.The Inconsistendes' observed in the proposal by the Head Office wererectified by respective Office and. last such reference was received from .field office on27.02.2014.

3. . The followIng requirements for grant of exemption under ~n 17(1)(a) ere fulfilledby the applicant establishment: . 1

.)0 The Rules of its Provident Fund with respect to the rates of contribution ~re not lessfavourable than those specified in SectIon 6 of the EPF& MPAct, 1952 and j

)0 The employees are also In enjoyment of other Provident Fund benefits w~lch on thewhole are not less favourable than the. benefits provided under this Act pr the EPFSCheme, 19.52. !

4. Other essential requirements for grant of exemption have also been verifi~d and arefound In order. The same are detailed below:· ~. ~

)0 The application for exemption Is by the employer end Is addressed to the ~propriateGovernment.' .j

)0. RPFCconcerned has examined the proposal In accordance with the Ten Poiht Checldistprescribed by the Ministry of labour and Employment, Government or; India andcertified that the proposal Is In order., i

» RPFCconcerned certified that the investments by the Trust during the last three yearshave been as per the ~ttem of invesbnent presaibed by the Government of IndiaMinistry of labour and Employment in this regard from time to time. I

» There Is specific recomrnenc:J~~'?'1fJr tne tw.f(;. fl?r g~r:t~.of exemption. ,» There is consent of a majority of employees for exemption. I) The composition of the Board of Trustees Is In accordance with the provisions of Para

79 of the Scheme. . !) Names and addresses of all the members of the SOTs have been incorporated In the

Trust Rule. ..) The establishment is stated to be regular in compliance.)0 The RPFC has submitted copies of balance sheets of the establishment and of the

Trust for last three years.

Above ail,: the proposal has been .examined in the light of Pct and Scheme provIsions,COllditions stipulat~ In t-ppeodix· 'Uo Para 27M of the EPFScheme, -1952, Ten PointChecklist prescribed by.Ministry of Labour & Employment, Government of IndIa and Instructionsissued by.EPFO frOm time to .tlme fn this regard and it is found to be a fit case to be placedbefore the Sub-Committee of CST, EPF on Exempted Establishments for consideration andrecommendation to Appropriate Government for grant of exemption.

••••I)

••••••••:-.••••••••

Page 57 of 77

Nrme of the Establishment

CbdeNo.Nb of membersN~me of the OfficeD~tefrom Exemptionsoug.-.t~ction/Para under which ExemptionS<»ughtAppropriate Government Government of India

2.. The atiove establishment has submitted the proposal for exemption under Section 17(1)(a)addressed (to Govemment of India. The same 'was forwarded by RPFC, RO, Thane to HeadOffice on 0,7.03.2014.

·····i "'The"foiiowing"req~i~mentiib~'g'~nt"ofexemPtb~-under Section 17(1)(a) are fulfilledby the applicant establishment:

N. MIs. L &;LimitedMH/2061692396

:. RO, Thane .01.04.201317 (l)(a)

T Hydrocarbon

> The Rules of its Provident Fund with respect to the rates of contribution are not lessfavourable than those specified in Section 6 of the EPF& MPAct, 1952 and

) The employees are also in enjoyment of otf;ler Provident Fund benefits which on thewhole are not Jess favourable than the benefits prOvIded under this Ad:. or the EPFScheme, 1952.

4. Other essential requirements for grant of exemption have also been verified and arefound in order. The same are detailed below:

> The appllcation for exemption is by the employer and is addres5eclto the Appropriate.Government. :

) RPFCconcemed has examined the propo$alln acrordance with the Ten POintChecklistpresoibed by the Ministry of labour and Employment, Government of India andcertified that the proposal is in order.

> RPFCCDI1Cemedcertified that the Investments by the Trust during the last three yearshave been as per the pattem of Investment prescribed by the Government,of IndiaMinistry of Labour and Employment in this regard from time to time. .

) There is specific recommendatJonof the RPFCfor grant of exemption.) There Is consent of a majority of.employees for exemption. .> The composition of the Board of Trustees Is in accordance with the provisions of Para

79 of the Scheme. . " ....)0 Names and addresses of all the members of the BOTs have' been .Incorporated In the

Trust Rule. .> The establishment Is stated to be regular In compliance.> The RPFC has' submitted copies of balance sheets of the establishment and of the

Trust for last three years.Above all, the proposal has been examined in the light of Act and Scheme proVisions,

conditions stipulated in Appendix 'A' to Para 27M of the EPF Scheme, 1952, Ten PointChecklist prescribed by Ministry of Labour & Employment, Government of India and instructionsIssuecfbyEPFO from time to tlme In"this regard and 'it is found to be a fit case to be placedbefore the Sub-Committee. of CST, EPF on Exempted Establishments for consideration andrecommendation to Appropriate Gover:nment fOr g~nt of exemption.

Page 58 of 77

•()

oo'0·~.

o•.':...'••.'•••••.•••••"'•••.\., ........•••..

• •••••-"'". '.•

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••••·.ft.'.•••••••t••:.

f\f)D~

f>~

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(8)

••, ( •( ••w•.,•••••••••••••••••

o. Name of the Establishment ~~=::OUSlrgRO, Bandra01.03.199417 (1)(a)

Finance

Code No.No of membersName of the OfficeDate from exemption 'soughtSection/Para under which ExemptionsoughtAppropriate Government Government of India I

2. The above establlshment has submitted the proposal for exemption uoper Section17(1)(a) addressed to Government 'of India. The same was forwarded by RPFC,Rq, Bandra toHead Office on 01.05.2009. The Inconsistencies observed in the proposal by the Head Office

························'weiif·tectifiecnJ'{·respettiVe··Offite·afldlast-such reference was received from fieJd office on14.03.2014. I

i3. The following requirements for grant of exemption under SectIon 17(1)(a)lare fulfilledby the appHcant establishment: .

» The Rules of Its Provident Fund with respect to the rates of contribution are not lessfavourab!e;'than those specified In Section 6 of the EPF& MPAct, 1952 and

)0 The employees are also in enjoyment of other Provident Fund benefits which on thewhole are '-not·less favourabJe than the benefits provided under this Act or the EPFScheme, 1952.

4. Other essential requirements for grant of exemption have also been verified and are'found In order. The same are detailed below :

» The applldttlon for' exemption Is by the employer and Is addressed to the AppropriateGovernment •.

» RPFCconcerned has examined the proposal in accordance with the Ten Point O1ecklistprescribed: by the Ministry of Labour and Employment, Government of India andcertified that the proposal Is in order.

)0 RPF.c concerned certified that the investments by the Trust during the last three yearshave been as per the pattern of investment prescribed by the Government of India'MInistry of labour and Employment in this regard from time to time.

> There Is specinc recommendation of the R.-I:'FC.~~gr:csnt~f.exempnon,» There Is consent ofa majority of employees for exemption.» The composition of the Board of Trustees. is In accordance with the provisions of Para

79 of the Scheme.» Names and addresses of all the members of the BOTs have been incorporated In the

Trust Rule.)0 The establishment is stated to be regular In compliance;» The RPFC has submitted copies of balance sheets of the establishment and of the

Trust for last three years. .

Above 'itll, the proposal has been examined in the light of Act and Scheme provisions,conditions stipulated in Appendix 'A'to Para 7.:7AAof the EPF Scheme, 1952, Ten Point-~list prescribed by Ministry of Labour &. Employment, GovernlTlent of India .and .lnstructlons issued by EPFOfrom time to time in this regard a'nd It Is found to be a'fit case tobe placed before the Sub-Commlttee ofCBT, EPF on Exempted Establishments forconsideration and ~mendatlon to Appropriate Government for grant of exemption.

Page 59 of 77

\

Regularisation of the proposals submitted by theestablishments for grant of exemption, :.whomalntainthe Trusts without grant of relaxation under Para 79 ofthe Employees' Provident Funds .SCheme,:1952, or withpennission of RPFCs.

4.1 section 17(l)of the Employees' Provident Funds and MIsceIIafle9uS Provisions Act,1952 provides for 'exemption' as under:

Item No.4

Power to exempt - {1} The Appropriate Government may by notlfica~on in the OfflcIaIGazette, and subject to such conditions as may be. specified in the notification exempt,whether prospectively or retrospectively, from the operation of all or any of the provisip~

of any ~eme-!

a) ~ny establishment to which this ftd. applies, if, In the opinion of the AppropriateGovernment, the rules of its provident ~ with respect to the rates of contributionc1renot less favourable than those specified in Sectlon 6 and the employees areI .

~Iso In enjoyment of other provident fund benefit which on the whole are not less.tbvourabl~ to the employees than the benefits provided- under this Act or any.~heme in relation to the employees in arrt other establishment of a similar

Iharacter; or

b) 4ny establishment if the employees of such. establishment are In enjoyment of~nefits in the nature of provident fund, pension or gratuIty and the Appropriate$ovemment Is of the opinion that-such benefitS, separately or jointly, are on theWhole not less favourable to such employees than the benefits provided under this~ct or any Scheme in relation to employees in any other establishment of a similar

Tharacter• .4.2 ~rovided that no such exemption shall be made except after consultation with theCentral :Board which on such consultation shaH forward its views on exemption to theApproprlate Government wlthl~ .such time limit as may be specified In the Scheme.

.. . - .. ,' .Para 27A (1) of the Employees' Provident Fund Scheme, 1952 provides:

"The Appropriate Government may by order and subject to such conditions as maybe specified In the order exempt from the operation of all or any of the provisionsof this Scheme any class of employees to whom the Scheme applies:

Provided that such class of employees is entitled to beneflts 'In the nature ofProvident Fund, gratuity or old age pension according to the rules of the factory orother establishment. and ~ benefits sepcirately or jointly are on the whole not

. less favourable .than the benefits provided under the Act and this Scheme",

Page 60 of 77

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4.3 Para 79 of the Employees' Provident Funds Scheme, 1952 which deals wi~ specialprovisions relating to factorIes or other estabt~ments In respect of which app/lca~ns forexemption are received provides: ~

"Notwithstanding anything contained In this Scheme, the Commissioner may in relation toI

factories or other establishments in respect of whlPJ an application for exemptl9" undersection 17 of the Act has been received relax pending the disposal of the appllcapon, theprovisions of this Scheme In such manner as he may direct." . !

I4.4 Cases have come to the notice of Head Office where the establishmentsmaintaining their own Trusts without any relaxation granted under Para 79 of the

t) Employees' Provident Funds sCheme, 1952 atter submission of application for grant of· ···.. ···································exempUOi1····elther:'··u·nae;:··..sectlon17(iXa) or under SectJon 17(2) of the Employees'

., • Provident Funds and Miscellaneous. Provisions Act, 1952 read with Para 27A of the• Employees' Provident Funds Scheme, 1952.

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4.5 The Government of India, Ministry of Anance, with a view to provide legislativesynergy between the Income Tax Act, 1961 and the Employees' Provident Funds &Miscellaneous Provisions Act,1952 and to tackle the problems faced by the small Investorsin the recognized ·provident funds, brought out an amendment In Rule 4 of Part A of FourthSchedule to Income Tax Act, 1961 by Clause 56 of the Anance Act, 2006 so as toprovide that recognition to a Provident Fund under the Income Tax Act. shall be restrictedto only such funds -

a) which are covered under sub section (3) or sub section (4) of section 1 ofthe Employees' Provident Funds and Miscellaneous Provisions Act, 1952;and

b) which have been exempted under Section 17 of the Employees ProvidentFunds and Miscellaneous Provisions Act, 1952 from the operation of anyscheme framed therein. ... . ',

4.6 Instructions were issued In past to the effect that in all cases where theestablishment if functioning as an exempted establlshment w:e.f; apriordate, RPFCsmustIssue, subject to usuaJ conditions, an order of relaxation under Para 79 Employees'Provident Funds Scheme, 1952 w.e.f. that prior date. This is because the law allows onlythe relaxed establishments to maintatn its separate fund and functionas an exemptedestablishment before the grant of exemption under Section 17 of the Act. It may also notbe Insisted that the establishments comply as an un-exempted establishment prior to grantof relaxa~on/exemption or that It deposits administrative chargesinstead of inspectioncharges. All this woulo'be against the spirit of Para 79 of the Scheme. The emphasis has tobe on disposing: of applications for exemption expeditiously. Once an applkatlon ofexemption under Section 17 Is under conslderation, the applicant should normally beissued a relaxation order from an apprqpriate date allowing It to function as an un-·exempted establishment pending the dlsposal of Its applications. In cases of rejection of itsapplication, however, the establlshrnent must promptly be made to comply as an un-

Page 61 of 77

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exempted establishment As to the requirement of complianceaudit of the establishmentseeking exemption and of its .trust before the grant of relaxation, remittances ofcontributions.into and subsequent Invesbnents by the trust, for example, can legally takeplace only after grant of relaxation. ComplianceAudit prior to grant of. relaxation in suchcases,therefore, would be quite superfluous.ComplianceAuditrequJrement prior to grantof relaxationwould, however, apply to casesof deemedexemption.These are caseswherethe establishment seeking exemption has been functioning as an "exempted"establishment without being relaxed under Para 79 of the Schem~.In these cases,relaxatlon is required to be granted from a much prior date In order to regularise a periodof time during which the establishment has complied as an eXem~ establishment .without been relaxed. As such the requIrement of prior complianceaudit was to be limitedto casesof deemed exemption. Apart from above, exemption under Para 27A calls for adifferent treatment as here exemption is sought In respect of a categorY.of employeesonly.In such cases even after grant of exemption, the establishment continues as an un-exempted establishment In respect of the other employeeswho do not belong to thatcategory. Relaxation shall pertain only to the category of employees In respect of whichexemption is applied for and therefore linking this relaxation to oompilanceaudit of theentire establishment would not seem reasonable.ComplianceAudit should be confined tothe category .of employees in respect of which exemption is sought. Further, In case ofexemptipn sought In respect of the "excluded employees", there need be no priorcompll~~ceaudit at all.. I.4.7 Even after issue of instructions vide letter No. C-II/MISC./2/06/EZlF:I.{l952Q-79690dated 28.12.2007 placed as Annexure - 4A" the RegionalPFCommissionersdid neitherIssue ~1axatlon orders to the establlshrhentswhctmaintain Trust from a prior date and

. before ~mendment In Rute 4 of Part A of Fourth Scheduleto Income Tax Act, 1961·byClause lS6. of the Finance Act, 2006 nor sought compliani:e as an un-exemptedestablishmentbut continued with complianceaudit over the years.

4.8 LmilarlYt Regional PF Commissionersof Regional/Sub-RegionalOffices covereddifferen~.establishments under Section 2A of tne Act 'treating the same as branches ofmain $blishments. Since the date of cOverage,the establishments covered under 2Adeposit \ contrib~tions towards provident. fund' .In' the' trust· 'ma!ptained by their mainestablishments and continue 'to pay. pension and EDU contributions with the RPFCwherever they are covered. Over the years, compliance in respect of provident fund wasnever Irjslsted from these establishmentsnor.any permissionwas given to them to complyin r~ct of provident fund in the main establishment Evenno relaxationwas granted tothese ~bllshments under Para 79 of the Employees'Provident Funds Scheme, 1952.Reglon~1PFComml~oners continue to conduct complianceaudit over the years treatingthese eStablishmentsas if exempted. Later, these establishmentssubmitted applicationsfor grant of exemption from the operationof Employees'ProvldentFunds Scheme, 1952.Alarge number of proposals pendIng fargrarit.of exemption are of this nature. Theseestablishm~nts·com~y to' all. the conditions required for exemption as provided inAppendix.:.Ato' Para'27M' of the Employees'ProY.IdentF\mdsScheme, 1952: For want ofrelaxation, the proposalsof establishmentsof above nature are pending.

Page 62 of 77

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4.9 If the proposalsof these establishmentsfor grant of exemption are not Fonslderedappropriately, then it will be very dIfficult to get the past accumulatl~ns from theseestablishmentswhich consist of cash componentand security component. Non transfer ofpast accumulation In time win causehardship to the members who have been given thestatus of exerrlpted employees till date. For no fault of thelrs, they should not bepenalised.

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4.10 Now, the Issue before the Committee for deliberation Is as to whether theapplications of: these establishments who are till date functioning as exemptedestablishmentsand maintain their own trust duly recognlsed by Income Tax are to beconsideredand processed for final exemption as a one time measure in the Interest of the

................ ·················WOrxefS;·····_············,·············· __ _._-_._-

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~ iti.~;i.''''''''·_''~.~ to the ~ tA~"'4\ "'~iM:tI ..~"~.""'" *" 1heh$~~~ tNsi~" ~Miir.,·ttit ~~~ •• ' ••• ~1.lI'iilInt ~ nOt ...mrella'*" ·__ J_~.~ji'~d~In~·cf~";1."ia·:~ .~. \t aid _..mptJon 1CUObtIs In •••• 1t_~ ~. 1hn_be no prklr compIlanoetIOOtlit· ill" 0lIit ••.••••• ~:. f~ 1iQ!r pn 79 0( theSdlame ~ b tilt HeIiif CdIra ~ t~ dated· 2".5.2DOOwodd ~,,,.-v.6. 'n.ie ~~ •.•••. bt-sb1df)' followed. ~. all the~tiln&J ••.••••• ., ••••• ~.'1nO.ll.21)Q7 !hall be ~

io thl5 ~ by- .t)l~ '"-d4IIdne fIl ·lS.o1.2008 Is II~. to all. CHes of ~ urdIt ~ 17(iX-> cI h Ad; atd ~ 27A d the. . .

ScMrne ~ new, ca. ~ or otheIwise. In future too, all the

~ ror ~ sNr.I ~ b6' ~ to HHQ ~ n IS'd1Jys.In cases ~ show QU!I'e I'lCtices 11$desolbed above. the ret:fI'otkln

.periOd !tiaO r'Iof' ~ 43' dtftS ItOm _ I"t!ClIpt ~ the! RPFCs. It is h«tte

cJe,r~ that I;IQ~'''Ps ft· .tAl'" en 'Iirl'f ~be retaJned beyond

. r4Sclwys of &,~ lHtI ~~.IIeId.~ IftI~a~y respoosibIeII'the~~,~lt~

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~.1:9S1) .~:ditiJe ~.t}i8 _•. ~ the EPFScheml!,1~ _-shiSI be ~._ WMhother iIftC)b,.ees.for ~ of

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~,""'~_ •.;#~!:k'. ~ 17 19'1r\'am it,.. ""•••••• t 'P._·.I_! ••••. :•••. ~ NKt~ ..,.., •••• ~ f!t'"deM ~ ••••••IIt!I~ m respect

~b_~ .Tha.l'llOdelfIIP .-..~ •••••••.•••• ·IS •. ~ to theac'.;'e.:n."......of..9E. • .-d _.~t.. It I$,~,,""..~h..~,...~".n employer~ U).~.,,: .••.• ~'J0.m8 .•••• benefttl hn

1tIOI!&dtIt~,","t ••••• rI m ~ .1952, the S'aI'M

!hat be ~.~ 1M'~ oIlhe.\aw ('Wtl 5edIon 17)

In ttlCS·~ Is ttc ••••• 01 ~ ~Id ~ more

~ than ••• ~ In ~ "1.7f *-= NJ. -and that the. .~ •••• ;~tf.\Clttw Pf·bircfttJJ which on the wholeare not Iia __ 10_~eeo·u.n Itle.~ ~'the. ~. ~ ..,wa. _l." tl.·~ __ than a ~. ~_.hl".'" ~ .•. PfR.uIts of the estabII$hment. . .

~~_'JI.,p --"~$bOUd be"l"lJade.(lll) .Uutt.IA-J_n:lf~ ••• d.••••__ ~who

••• ~·~br'«·~tbe~areIr"~ ~-.ierlhe·~_~ seP.ame PFcode~ ""'--.--.s .u..'--- .:..;..-....-. .'•....,.."". . ~ It -'--J' as •••.•••.••••••oy-..~~ __ 1f .••••••••• :'",""** Of·their empIateesare·~.~ ~ mt,~·ftItd.h.a.t.iInono ~ with the

~ I'\I'ld 01· ••.••••••••. AI ~.81lY.~9 ...

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Page 72 of 77

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~ .•• ~~.bas~duIy~jIf_~._ .•~~lW·been~&ciJt-tlW~~ ".~ \bt-. tn11t be~deartt:' In c:.tIMJ.""" •• ,.pot ........, poI8IbIe to ~

It\e : ~ ~ fA ~ •. C2fI2(1ate that ~~";It •• ~ b. ~ t)f ccempdcn on ~~ .- ~IS f¥om the ~ and sIncb~ ~,. _:~ from 1he ~ tv~

•••.• ~ ~ fII ijm,e, It is 1herebe \mpIIed t~t:.~~the-~~tht~JX'OPC)SaI. i

(Q)llat IhIt ~ of tle .~ as Well as th&rOf tt)e~.~baAQ.~~bya~m~otbc,.~. ~ ~. "- ensure tbat the estabIIsh~

~,Mth ••. "'- •••• ~ ~ and~&TNstllsd.~·__ .~and~.· !

(P) 1bat ~ ~ 'hI ••••• ~ far QrWt cf~ 'as

laid down In ~ '1(, pm 'DUo, EPF Scheme. 1952 have

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Any other Item with the permission of the Chair~

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W<.fj.E-mail: rc.exemption@epfindia.gov.in ~ (Telephone : 011-26173877

~ li:ax : 011-26174207

q;:shllfl' ~ ~ :a1(0;(J)pf ;Riitli<4';mrcr 'N'tCftt'f

Employees' Provident Fund Organisation(Ministry of labour, Govt. Of India),,~.-qr.tfit mr.r. 14-3ftct1.Qft CfimT·~, ;rt ~ -110066

Bhavishya Nidhi Bhawan, 14- Bhikaji Cama Place, New Delhi - 110066www.cpfindia~S!i1Y.in « www.cpfindia.nic.in

No. E-III/18(1)04/Sub-Committee/Vol-II 11,U61 Date:2 3 MA 1 £014To

All the Members, (As per the list enclosed),SUb-Committee on Exempted Establishments,Central Board of Trustees, EPF.

Subject: Minutes of the 35th Meeting of the Sub-Committee on ExemptedEstablishments, Central Board of Trustees EPFO held on15.05.2014 at Conference Hall 3rd Floor, EPFO., Head Office, NewDelhi.

Sir,

Kindly refer to EPFO letter No. E-IlI/18(1)04/Sub-CommitteejVol-U/3290dated 09.05.2014.

2. A copy of the approved minutes of 36th meeting of Sub-Committee of CSTon exempted establishments held on 15.05.2014 at Conference Hall, 3rd Floor, EPFO,Head Office, New Delhi - 110065 is enclosed herewith for your kind information.

Yours faithfully

.. \~~ ..

End: - As above(Ani esh Mishra)

Regional P.F.Commissioner-! (E;(emption)Copy to:

1) Central Provident Fund Commissioner/Chairman, Sub-Committee on ExemptedEstablishment alogwith a copy of approved minutes of 30th meeting (through PS),EPFO,Head Office, New Delhi.

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list of Members of the Sub-Committee on Exempted Establishmenq.Central Board of Trustees, EPF

1. Smt. Me.enakshi Gupta, lA & AS,Joint Secretary & Rnandal Advisor,Room No.,107, Shram Shakti Bhawan,Ministry of Labou-r &. EmpJoymentGovernment of India, New Delhi

2. Director {55),Ministry of labour &. EmploymentGovernment of India,Shram Shakti Bhawan,New Delhi-1l000l..

3. Shri B.P. PantSecretary, RCCl & ED, AlOE(Res.) VIS, N"CERTcampus,Aurobindo Marg, New Delhi-l10016.

lOff.) Executive Director,All India Orgn. or Employers,Federation House,Tansen Marg, New Delhi-llOO01·

4. Shri Sushanta Sen,Principal Advisor,Confederation of Indian Industry,249-F, Sector 18, Udyog Vihar,Phase-IV, Gurgaon-122015 (Haryana).

5. Shri. A.K. Padmanabhan,President, ClTU, B.T.R. Bhawan,13A, Rouse Avenue,New Oethi-l10002.

6. Shri Ashok SinghVP, INTUC & ChaIrman, CaWE,(Res.) No. 435,Vishwas Khand III,Gomo Nagar, lucknow (UP).

(Off.) of the Chairman, CBWE,Room No. 21 & 22,Barrack No. 7/10, Jamnagar House,Mansingh Road, New Dethi-l10011.

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EMPLOYEES' PRO'IIDENT FUND ORGANlSATIONr-rmUTES Or THL

36'Ot MEE"nNG Of THE SUi-COMMrrr-::E, C3T (EPF) ON EXE."SPTED. E5TABUSH~"'1 ::.')T5

(EPF HEADQUARTERS, NEW DEL!'II; l?nt MAY 2014i 10.30AM)

'he 36th Meeting Of The SUlrCommittee, CBT (EPF) on Exempted Estabtlshments waschzlred by Sh. K.K. Jalan, Central PF Commissioner. The followIng members attended themeeting: , , ,.~ ,... :on,,"••"~""'l~mm."'''.u.:,::!:: .•.•:="~.~':':.:::.~-=::=:': _

Shri Sushan,ta Sen

Shri Ashol<.Singh

Shri A.K. PadmcJnabhan

Employer's. r\epresentative,... "t \~~•.t-.,.• ~: .. 'lJ .•.01 _ '~'-"".'•.. I . ,. • ."

(~Employej-'~ representative

Employer's representative

Shri B.P. Pant Employer's representative

Additional Central PF Commissioner (Compliance)' andConvenor

Shri P .K. Udgata

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The following members could not attend the meeting because of their pre-occupation. , .and sought leave of absence.

Smt. Meenal<:;::: Gupta Joint Secretary ~\ FinancialAdvisor (Ministry of Labour e~Employment)

Shri Animesh Bharti Director (Ministry of Labour.& Employment)

The list of officer of the Employees' Provident Fund Organisation, who attended themetting, is at Annexure 'A',.. . .•

, At th~ outset, Central P.F. Commissioner and Chairman welcomed all the fvlemb;':i', andapprised the n ..ed for convening the meeting of the Sub-Committee at a Short notice.

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Thereafter the agenda ltern, were taken up.

ltem No.1 Con'ljrmat1on of the mInutes of 35~me,:rillg 01 the Sub-Committee 01the C~fll:ral Board of Trustees, EPF on E:(~mpl~ Establishments heldon,28.03.2014. '

1.1 Add\. CP'FC(Compliance) informed that the rntnutes of the 35th meeting of the Sub--Committee of the Central Boardof Trustees, EPF on'Exempted Establishments heldon 28.03.2014 were c1rculated to all the members on 04.04.2014 and no feedbackhas been received from any of the members.

1.2 ChaIrman stated, that if U",~r~ ls_,~~_~~l:~"~_"~eml?.~!.~(. ..!.h'~'N.!!!~D~,~~~~~Y...Jl~"u,"-taken as confirmed.

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- '. Hon'ble Members unanimously confirmed the mlnutesof the 3Sthmeeting of thesub-commtttee of the Central BOard of Trustees, E?F on Exempted Establishmentsas ,all the Issues raised have been acted"upon.

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('Item-No.2 Action Taken Statement in rasped of decisIons taken in the 35th

meeting of the Sub-Committee of the Central Board of Trustees,EPF Oil Exempted Establishments held on 28.03.2014. '

2~1 Chairman expressed his concern on the issue raised by Shri A.K. Padrnanabhan .regarding study of the functioning or establishments already granted exemption. Hedirected Add!. CPFC(Compliance) 'to supply details of exempted establishments tothe members to start the study. A two member Committee, one each fromemployer's side and one from Employees' side from amongst the members of thisCommittee shall carry out the study. ' ,

, , ", , , ,..,.. " ..2.2. ,'.,.Shrj. Sushanta Sen suggested that the terms of reference shall be prescribed. '( ,

2.3 Chairman suqqested that the Committee will carry out a preliminary study to see asto whether the conditions stipulated in Appendix-A to Parograph 27M of theEmployees' Provident Funds Scheme, 1952 for grant of exem..uon are adhered bythe exempted establishments. Whether the rates of contribution and benefits givenby the exempted establishments to their employees are either at par or morebenefldal than. those available under the Employee' Provident Funds andMiscellaneous Provisions Act, 1952 and the Schemes framed' thereunder. TheCommittee will also suggest as to whether there is a 'nee~ to make acomprehensive study in-house or by outside agencies for lrnprcvinq the functioningof the exempted establishments.

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C) . 2.4 Shri B.P. Pant suggest~d that guidelines In the form of a sm~nbooklet be Issued tothe exempted estabhshments to educate the employers so that devlatibns are notcornmltted managing and maintainin9 ~.;leTrust.

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2.5 Shrl Su~h::lI1t~Sen sugg~ted that the exempted Trusts be educated on the variousaspects oj investment so that they will be in a position to avoid committing. deviation from the pattern of investment prescribed by th:: Government.

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2.6 Chairman Informed that lnteracuon sessions were conducted during last year,2013-14 at Mumbal, Bangaluru and New Deihl to discuss various Issues pertaining toexemption, be it formatlon of the Trust, be It election of the Employee Trustees, beIt audit of the Trust be it Investment·of-Trost"·Fumt··aTflj"··5tf"O'n:-lie-assDreome--~··, ",

members that such interaction sessions-wlll be conducted ill regular interval 'durlngthis current fiscal to educate the employers and ~e Trustees.

With this deliberation, it Is dedded that "fhe preliminary study be doneof ten majorexempted establishments to start wit!1. Chairman fixed the tlmeline for supplyingthe details of exempted establishments to the members as 25th May, 2014. Hedirected Addl.· CPFC (Compliance) to provide the details of ten major exemptedestablishments accordingly.

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2.8 Thereafter, Addl.CPFC (Compliance) apprised the Committee that keeping. in viewthe concerns of the members instructions have .already been Issued to ZonalAdditional CPFCs to C:Jrry out· the investigation into the compliance position ofSahara India, Jai Prakash Associates, 'UP Drugs and Pharmaceuticals and liP StatePoad Transport Corporation. .

.2.9 Chairman directed that the investigation be carried out. on top priority In theInterest of the workers. The same be foHowed up regularly and the developments

..... ' .thereot, be .apprised to the Committee.( .

2.10 l-lernbers appredated the good work done by EPFO by launching the software foronline monitoring of exempted establlsbrnents, designing the format for re-auditingof the accounts of Provident Fund maintained by the Board of Trustees ofexempted establishments and issuing guidelines for levy of surcharge on the Boardof Trustees for the deviations they commit In Investing the Trust Fund from thepatter!) of investm~rjt prescribed by the Government.

" -2.11 Shri Ashok Singh suggested that the exempted establishments be divided in to two

parts - one which function as per rules and the other which fail to functionappropriately. Strong 2ction, even cancellation or exemption, should be taken to setright the functioning of the exempted establishments in the interest of the workers.

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Grant of exemption under ::::~~1ion17(1)(a) of the EmploY'l2S'Provident Funds and Misc',!I1aneous Provisions Act, 1952 andPara 2i'A of the Employ'ees' Provident Funds Scheme, 1932by A;)propriate Government.

Uem No.3

3.1 Additiontll CPFC (Compliance) informed ;'1::! CommIttee that the out of er.;:·;t~dtwenty establishments, nineteen establish,i1e,nts meet the requlrements and thustheir' proposals (I·'~serve consideration and recomrrieodatlon, o,n, ~e~alf of theCentral Board of Trustees, EPF to the Approprlat~ Government, for grant ofexemption.

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Additional CPFC(Compliance) pointed ouc ;'hat'the"case"cf"th~Fooct'CorporatiOir()r"""'" ,-=

lndia(FCI) Is very peculiar and the Committee "may 'consider the proposal. HeInformed the Corn !1,itl~eethat FCI baslncurred loss for three' years conSecutivelywhIch Is eVident from its Balance Sheets; As per condition 'No. 25 of the Appendix-~to 'Paragraph 27M of the EmployeeS' Provi~ent Funds scheme.tssz , no exemptioncan be recommended/sanctioned to a company which Incurs losses for three yearsconsecutively.

The Additlpnal CPfC (Compliance) also brought to the notice of the Committee thesubmissions of the Chairman and Managing Director, FC! asdetalled below:

a) The CMD clarified that FCI is implementing the food policy c~ theGovernment of lndi~{and"does not un~~rtake' any commerclal operadons.The entire expenditure Incurred by the corporr-tion is "reimbursable by the'Government of tndla. Therefore thequesnon of any profit or loss does 'notarise.

b) The Corporation prepared its Annual Report in the format prescribed under,.Scnedule' vi of the Companies Act as insisted by its sole auditor Comptroller& Auditor Genera~ (C&AG). By following such format, "Bad 'and DoubtfulDebts" are to be depleted as loss in the Profit &. Loss Account.

c) Depiction of losses in the Annual aeports are In fact deferred subsidy ',.·~l1chis released on completion of procedural aspects of write-off of "Bad andDoubtful Debts". lill the time "Bad and Doubtrv' Debts" are not written-off,the Government does not reimburse theFood Subsidy, hence this continuesto be shown as losses ; , FCl Balance Sheet.

d) FCI Is a subsidy based corporation, her.ce question of any profit or loss L:Oesnot arise.

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3.4 I Ac:clitional CPFC (Compllance) also brought to the notice of the Comrnktee, thei following clarifications on losses given by the ,I\dJitional ~ecretary &. Financial~ Advisor, Ministry of Consumer Affairs, Food & ?ublic Distribution on behalf of

Government of India. '

a) . The polley decisions on Public Distribution System (POS), National FoodSecurity Act (NFSA) etc; are taken by the Government of India through FC!for which entire expenditure incurred by Food Corporation of India arereimbursed In the form of food subsIdy. FCL is a subsIdy basedtorporatlon,hence question of ilny profit or loss does not arise.

b) The procedure of reimbursement of'(ood subsIdy has been prescribed bythe Government of India. Thls Inter-alia stlpulates that food subsidy Inrespect of "bad. and doubtful debts'! is r2>~;:lsedonly after write-off of thesame by the FO. Thus, subsidy Is not released on the basis of creation qfprovision for badand doubtful debts.· Due tothls ~tipuidtjon, the amount ofbad and doubtful debts provided In the books of FeI are depicted as lossesIn the Financial Statement till the 'same is written off after followIngprescribed procedure. In fact, these losses are deferred subsidy, which arereleased to FCI In the year when the bad and doubtful debts are written offby FeI.

c) The "losses shown in the Flnonclal Statement of reI is a mere depictionsince th~y follow the format of Balance Sheet and Profit &\ Loss Accounts asprescribed under the Companies Act on the advice of their sale auditor,

~ C&AG and approval ~f the.Government of India,

3.5 Shri A.K. Padmanabhan stated that the Food ~orporation of india is a no profit no... ' , " 'l'os~n)rgaJiisatlOn of Govemmentof India and condition No. 25 of Appendix 'N to '

Para 27M of the Employees' Provident Funds Scheme, 1952 is not attracted in caseof FCI. Thus, the proposal of Fe! deserves conslderatlon and recommendation toAppropriate Government for grant of exemption. /

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3.6 Shrl Sushanta Serr and Shri B.P. Pant consented the views of Shrl A.K.Pudmanabhan and strongly opine that the proposal of FCI may be sent toGovernment of India, Ministry of Labour ~l Employment for appropriateconsideration and grant of exemption.

Page 5 of 9

~ 3.7 The Chairman stated that FCI, a Government ~f Indlaconcern, Is recoupIng all theI difference between the economic cost and sales realizatiCJil in the form of consumer

\subsidy from the Govemrpent of In.:!;:} except the provlslons of bad and 'doubtfuldebts In the accounts of the Cc.poratlon, The subsIdy for this expenditure Is not

I claimed in the year of occurrence of expenditure but Is claimed in the year of 'miteoff of Bud and Doubtful Debts. The depIction or losses In the Balance sheet issimply due to deferment of subsidy dalm from the year of provisions made to theyear' of write-off. Toe entire expenditure Incurred by FeI is reimbursed by theGovernment of India In the for. '1 Of food subsidy. SInce the accounts of FC! are

. \ audited by the C&AG and in view of the darifications gIven by Government of India( ,the proposal for grant of exemption may-be forwarded to Appropriate Government( /-- __ _.fol:.consideratiOn.. .. _ _ - .

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3.8 The Committee unanimously decided to forward the proposal of FCI for grant of(' exe~ption to Appropriate Govemment for conSl~eratloy

3.9 With this deliberation, the Committee considere~ and recommended the proposalsIn respect of the following establishments as contained in' the Agenda to theAppropriate Government for consideration and grant of exemption.

Office Cod'! No. With---

I Mo. of51. l'I,).:' ,o!::.he Section/ Appropr; ·teNo esca!'lishment effect Para Governm:!nt members

from .'

1. M/s. Bal Hirabal Tilta RO, Bandra MH/BANI 01.05.2009 17(lXa) State 05MemorIal Trust. 125553 '.. <:;ovemment of

Maharashtra..---.~.

RO, Bandra MH/n5'1l0 01.03.2009 17 (l)(a)_.

2. M/ 1..<1,;" Tata State 02Mem'JriLlI Trust Government of

Maharashtra--SRO, JH/1302

-3. 1"/5. TRf Limited 01.07.1980 17(lXa) Central 1068Jamshedpur Government

,-.- ..--

4. MI s, SABIC Innovative RO, Gurgaon HR/31136 01.09.2010 17(1)(a) Government of 81Pb·;~ic5India Pvt. Ltd India

-.---5. M/.>. Woodstock School RO, Dehradun UN1S0S2 01.11.1993 17(1)(a) Government of 316Uttaraochal ..

6. .M/s. Almora Magnesite SRO, H;)!clwanl UK/4481 01,01.1981 17(1){a) Government of 469Limited Uttaranchal

----7. 't-Il-~.J. X.Technosoft RO, Delhi Dl/201?G 20.09.1997 17(1)(a) Governrr.·:i1t of 534..Lim~'~t.l South India -

-.-'8, Mis. Consulting RO, Delhi Dl/3698 29.05. t ~'74 17(1)(a) Government of 1~B4

Engir1eerlng Servic: e.s South India(India) PYt:. Limited

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.Q Name or the Off1ce Code No. '.'lith SectJonJ Appropriate No. of

establishment , .a.,"~ct Para Govemment mem;'ersfrom

'M/.~,r, K. Tyra a. SRO,j·lyscre KN/MYS/ 01JM.2002 17(1)(:1) Government of 4712, -.;,

l,,;]u';hles LImited, 9508 India....

C' ;·{r.lnt Tyra Plant),Hysora ---_o-

lD. M/s. L a.TTacnn·)lc~1 RO.Thane MHfTl"IN/ o:m.'20H 17 (l)(a) Government of 1607Services limited 206170· IndIa.

- -_.-11. M/s.I.G. SRO,'.''Jshl MH/VashV 01.06.2007 27A Government or 139

P::!1:roChemlcals Limited 95220 Indl;'l12. ~lJ s, Nysore . SRO,Vashl NH/9S413 01.06.2007 27A Gov<!rnli-:.~n~or 2S

P .!lrochernlcab Umited india13. M/s. H~n<lware RO,Thane........ .MHJ42123•....... .01.07. .Ei96 .... .12(1){~)...... ..~l~ ~~? .....",,,....: ..

Technologies li,lIited IndIa14. M/s. L a T RO,Th<1ne MH/206169 01.04.2013 17 (1)(11) Governmentof 2396

Hydrocarbon Umited India15. M/s. Gle, Housing RO,B,!ndr~ MH/BAN/ 01.03.1994 17 (ilea) Governmentof 142

:'In;)nce limited 39<107 . India16. "'\/5 Mercedes Benz RO, Knj24117- ' 01.03,200 27A State 1116,.

Research a Bangalore· X 8 Government,D~velopmen~ (1) (P) of Karnatakaltd.

17. MIs Food RO, Delhl DL/2271 11/1989 27'" Central 76678CotDo'ratlon of India (Nortll} Government

18. MIs Bass'ein Catholic RO Kandlv\ll MH/KND/1 01.11.199 17(1)(a) State 455co-op, Bank Ltd. 2613 1 Government

of-_ ... Maharashtra _._,..:...-

19. MIs Adityil ' ::r1a SRO RaJkot .. GJ/4072 01.01.200 27A Central 2"'C'l t.J

Nuvo ltd. '. . 6 , Government. -.- --_. '-'-20. . Mis Russell Reynolds RPFC,RO,' Dlj937516 01.03.2009 17(1)(a} Central 26'Assodates India Pvt. Dt:!hi (South) GovernmentLtd. .

Item i'lo.'·. .

ReguJarlsation of the proposals submitted' by theestablishments ..for. grant of exemption, who' maintainthe Trusts without grant of relaxatlcnunder Para 79 ofthe ,Employees'Provident Funds Scheme, 1952, or withpermission 07 RJ>FCs.

4.1 Ad·~:,.\onalCPFC (Compliance) brought 1:) the notice of the Committee th.,';while processing the pendln'g applicatlons(or grant of exernptlon some cases havecome to the notice of Head Office where the establishment; maintain their own trustand function -like' exempted estobllshments. These cases are basically of thefollowing nat~re:

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a) In some cases, the establishments maintain their own Trusts withoutany relaxation granted under Para 79 of the Employees' ProvidentFunds Scheme, 1952 after submission of application for gran~ ofexemption either under SectIon 17(1)(a) or under Sect10n 17(2) of theEmploye:!s' ProvIdent Funds and MlscelliH1::ous ProvisIons Act, 1952read with Para 27A of th~Employees' Provident funds Scheme, 1952.

b) In some other cases, establishments have been covered by Regional P;::CommisSioners of Regional/Sub-Regional Offices under Section 2A ofthe Act treating the. same as branches of rnaln establlshments. Sincethe date of coverage, the establlshments 'covered under lA, depositcontributions towards provident fund in the Trust maintained by their

( -_ ······-·--·-·---:::-maln····estabnshment,.·····an~--··contlnue---to--pay-Pensivn and EDU

contrlbutions with the RPFCs wherever they are covered. OVer theyears,compnimce in respect of provident fund was never Insisted from

. these establtshments nor' any perrnlsslon vias given to them to comply. in respect of provident fund in the main establishments. Even no.relaxatlon was granted to these establishments under Para 7~ of theErnployees'Provldent Funds Scheme, 1952. .

4.2 Additional CPFC (Compliance) apprised the Committee that instructions wereissued in past to P,PFCs to grant relaxation under Para .79 of the Employees'Provident Funds Scheme, 1952 to such categories of establishments, which functionas an exempted establishments from a prIor date, subject to usu '\ condltlons, as

'. -stipulated in Appendix 'A' to Para 27M of the Employees' Provident Funds Scheme,1952 as relaxation is required to be grant~cI from a much prior date in order toregula rise a period of time during which the establishment has complied as anexempted establistrnent without. been relaxed. Because the law allows only therelaxed establishments to malntaln its separate fund and function 05 an exemptedestablishment before the' grant of exemption under Section 17 of th. Act

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4.3 Additional CPFC (Compliance) also ii I~ormed the Committee that Regional PFCommissioners continue to conduct compliance audit over the years treating theseestablishments as if exempted and forwarded the applications submitted by theseestablishments for grant of exemption from the operation of the Employees'Provident Funds Scheme, 1952 where no relaxation has been granLd. A number ofproposals pending for grant of exemption me of this nature. These establishmentscomply. to all the conditions required for exemption as provided in Appendix-A toPara 27M of the Employees' Provident Funds Scheme, 19Si. For want of relaxatIon,the proposals of establishments of above nature are pending. If. these cases are not.regularised, then the interest of the employees will be at stake and they wouldsuffer for no fault of theirs. These cases thus need to be regularised.

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/.~ 4.4' Shrl A.K. Pudmanabhan suggested that the cases of these so called exempted

establishments have to be regularlsed I~ the Interest of the employees and this'should be a one time exercise for disposing the applications of these establishmentspending for grant of exemption for yeo.~··;together. He felt that without much delaycasesof this nature should be forwarded to the Appropriate Government for grant ofexemption.

4.5 Sh~1 B.P. Pant pointed out that no relaxation could be given to theseestablishments who maintain PFTrust; on their own even after issue of Instructions,The establishments made continuous effi:rt In pursuing their cases but no action Istaken for processing their cases. He also stated that the estabJishments whIchmaintain Trusts without relaxation or permission need to be regularlsed by' way .otgrant of exemption without further delay.

4.6 Shri Sushanta Sen wanted to 1<(10'1'1 as to why no relaxation was grilnted Inthese cases. '

4.7 Additional CPFC (Compliance) apprised the members that it is a. systemicfailure and for' no fault of the employers, the proposals be kept pending further. Herequested the' Hon'ble members to take appropriate decision to regularise these

4.8 Chairman Informed the Committee that the power to grant relaxation underpara 79 of the Employees' Provident FundsScheme, 1952 has been withdrawn- fromthe Regional PF Commlssicrers w.eJ. 24.07.2.012. Grant of exemption in all these

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c?:-.'~sis pending due to lack of relaxation order /permlssIon on account of the failureon the part of the field functionaries. These establishments are assumed to beexempted establlshrnents even in. the absence ~f relaxation order/permission. TheCommittee may consider, as an one time exercise, to regularise these pending caseswhere the establishments maintain. the: Trusts· and·abide' by' the condltlons stlpulated .in Appendix 'A'to Para 27AA of the Employees' Provident Funds Scheme, 1952.,

V/;·.:l this deliberation, it was decided that4e applications of these establishmentswhich maintai~_!helr PF Trusts without ~nY~_~!~?~;:jtion-'P.!f.~j~~i.Q!L~.P.~~i~i?at~in-t~~Jn Trusts.E.~._~h_~i~)?~_ent establishment should ~:_p!.~~~~~~~!~b~~erdelay and be placed b~foretrieApproprJate-'F6Fum for forwardlnq the sarn~. to,..... --_ .•._... '. '. .. _ ....•... -.- '~ ....-.-",."--",-",, .- -. -.- -.~.' . . ...•-- .. .,' .. -Appropriate Government for grant of exemp'tion.• " _, , •• ' • • p', •••••••_.f ._ •• _ ._. _.,_ ••• , •

The meeting ended with ~ote of than!<s to the Chair.

Pc:lge 9 cf 9