Consider the following statements in respect of granting exemption from the operation of the provisions of the Employees’ Provident Funds Scheme under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 :
- 1. In case the appropriate government is of the opinion that the rules of provident fund as to the rate of contributions of an establishment are not less favourable than those specified in the Act, exemption may be granted.
- 2. In case the employees in an establishment are in enjoyment of benefits in nature of provident fund, pension or gratuity, which are not less favourable to the employees than the benefits provided under the Act, exemption may be granted.
Select the correct answer using the code given below.
2 only
3 only
1 and 2
1 and 3
Answer is Wrong!
Answer is Right!
This question was previously asked in
UPSC CISF-AC-EXE – 2024
– Statement 1: Section 17(1)(a) allows the appropriate government to grant exemption if the rules of provident fund of the establishment are, in its opinion, not less favourable to the employees than those specified in the Act or Scheme. This matches statement 1.
– Statement 2: Section 17(1)(b) allows the appropriate government to grant exemption if the employees are in enjoyment of benefits in the nature of provident fund, pension, or gratuity which are, on the whole, not less favourable to the employees than the benefits provided under the Act or Scheme, without reducing their emoluments or other benefits. This matches statement 2.
Both statements describe valid grounds for granting exemption under the Act.