Provident fund deduction, on extended service.

Keep deducting PF as long as the employee is the member of EPFO.

As he’s completed 58 years of age, you cannot contribute to the pension fund. Complete 24% (12%+12%) will go into the PF account.

Regarding pension, apply for monthly pension or you can defer it up to 60 years of age with increments.

If he’s employee (contractual or whatever), PF will be deducted and tax will be deducted u/s 192.

Originally posted by : Rajkumar Gutti
	If employee taken as professional service & deduct tds 10% , without pf , it is sufficient

Yes, you can enter into a contract for service. PF will not be applicable.

For TDS, deduct 10% if it is professional service as per section 194J, else 1% u/s 194C.