Rule 296: Applying for recognition of a provident fund in Form No. 186
Rule 296 sets the procedure for recognition of a provident fund. The employer maintaining the fund applies in Form No. 186 with a copy of the trust deed (if any) and the fund rules, through the Assessing Officer of the area where accounts are kept (or the employer's local headquarters if kept outside India). Funds recognised on or before 31 March 2006 that have not applied since must make a fresh application. Rules 292 to 300 deal with recognised provident funds under Part A of Schedule XI to the Act.
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Bare law
Rule 296 - Application for recognition
(1) An application for recognition shall be made by the employer maintaining a provident fund, for which recognition is sought and shall be accompanied by the following documents: —
(a) a copy of the original trust deed if any; and
(b) a copy of the rules of the fund.
(2) The application referred to in sub-rule (1) shall be submitted through the Assessing Officer of:–
(a) the area in which the accounts of the fund are kept; or
(b) if the accounts are kept outside India the area in which the local headquarters of the employer are situated.
(3) The application shall be furnished in Form No. 186 and shall be verified in the manner specified therein.
(4) A fund which has been granted recognition on or before 31st March, 2006 and has not applied for recognition thereafter shall make a fresh application in Form No. 186 through the Assessing Officer referred to in sub-rule (2).
Rule breakdown
Application
By the employer maintaining the fund.
Documents: original trust deed (if any) and rules of the fund.
Form No. 186, verified as specified.
Through the Assessing Officer of the area where accounts are kept, or of the employer's local headquarters if accounts are kept outside India.
Older funds: Rule 296(4)
A fund recognised on or before 31 March 2006 that has not applied since must make a fresh application in Form No. 186.
Key takeaways
Form No. 186
The application form.
Documents
Trust deed and fund rules.
Fresh application
Pre-2006 funds that have not reapplied.
Practical checklist
- Check whether your fund was recognised on or before 31 March 2006 and has not reapplied.
Avoid
- Do not file without the fund rules.
FAQs
Who applies?
The employer maintaining the fund (Rule 296(1)).
Through whom?
The Assessing Officer of the area where the accounts are kept, or of the employer's local headquarters if accounts are kept outside India (Rule 296(2)).
Do old recognised funds need to do anything?
A fund recognised on or before 31 March 2006 that has not applied since must make a fresh application in Form No. 186 (Rule 296(4)).
Glossary
- Recognition
- Recognition of a provident fund under Part A of Schedule XI.
- Form No. 186
- Application for recognition.