Section 8D of EPFMA : Section 8D: Validity Of Certificate And Amendment Thereof
EPFMA
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Explanation using Example
Imagine a company, XYZ Corp, has defaulted on its contributions to the Employees Provident Fund (EPF). The EPF authority issues a certificate for the amount due to a Recovery Officer. Under Section 8D of the Employees Provident Funds and Miscellaneous Provisions Act, 1952:
- XYZ Corp cannot argue with the Recovery Officer about the accuracy of the debt amount stated in the certificate.
- If there is a clerical error in the certificate, the EPF authority can correct it and inform the Recovery Officer, without having to reissue the entire certificate.
- If the EPF authority decides to cancel the certificate for some reason, they must notify the Recovery Officer about the withdrawal or any changes made.
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