Is a partnership firm engaged trading of tools & machines & allied repair & maintenance service required to maintain Provident Fund?
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Provident fund
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EMPLOYEES’ PROVIDENT FUNDS SCHEME, 1952
[SRO 1509, dated 2-9-1952]
In exercise of the powers conferred by section 5 of the Employees’ Provident
Funds Act, 1952 (19 of 1952), the Central Government hereby frames the
following Employees’ Provident Funds Scheme, 1952, namely:—
(xxiv) as respects every trading and commercial establishment
engaged in the purchase, sale or storage of any goods including
establishments of exporters, importers, advertisers, commission
agents and brokers, and commodity and stock exchanges, but not
including banks or warehouses established under any Central or State
Act, covered by the notification of the Government of India in the
Ministry of Labour and Employment, No. G.S.R. 346, dated the 7th
March, 1962, come into force on the 30th day of April, 1962;
Please refer this.
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