I want to know what are the consequences as per PF Act, for not filing or late filing of PF returns monthly/annual(Form 12 A, 5 & 10). I have gone through the PF Act, however, did not find any specific explanation regarding this. Also, there is not proper mention of the requirement of filing PF returns. Further, I want to know in which case the damages under the PF Act are applicable.
CAclubindia
