Suppose there are 10 loading and unloading workers at a godown working for 5 different transporters. Each worker is eligible for PF from each of the 5 transporters. Say these transporters come together to jointly form an association and take a PF code in the name of the association and remit PF as one payment on behalf of all, is it valid? However, the association is not being formed for a profit motive. It is only for the ease of transaction.