Section 14A of EPFMA : Section 14A: Offences By Companies
EPFMA
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Explanation using Example
Imagine a scenario where XYZ Pvt. Ltd. is a company that is required to contribute to the Employees Provident Fund (EPF) for its employees. However, the company fails to make the necessary contributions within the prescribed time frame, which is an offence under The Employees Provident Funds and Miscellaneous Provisions Act, 1952.
In this case, not only would XYZ Pvt. Ltd. be held responsible for the offence, but also the individuals who were in charge of the company at the time the offence was comm...
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