The Employees’ Provident Funds and Miscellaneous Provisions Act does *

The Employees’ Provident Funds and Miscellaneous Provisions Act does *not* apply to

any establishment registered under the Co-operative Societies Act, 1912 employing less than 50 persons and working without the aid of power.
any establishment which is a factory engaged in any industry as specified under the Act in which minimum of 20 persons are employed.
any other establishment employing minimum of 20 persons as specified by the Central Government.
all such establishments employing less than 20 persons, as specified by a notification in the Official Gazette by the Central Government after a minimum of 2 months prior notice.
This question was previously asked in
UPSC CISF-AC-EXE – 2020
The correct answer is A.
Section 16 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, lists the establishments to which the Act does not apply. Section 16(a) specifically excludes “to any establishment registered under the Co-operative Societies Act, 1912, or under any other law for the time being in force and employing less than fifty persons and working without the aid of power.” Option A perfectly matches this description.
Options B and C describe establishments that are covered by the mandatory provisions of the Act (Section 1(3)(a) and (b) respectively), not excluded from them. Option D describes a scenario related to potential mandatory coverage for establishments below 20 employees upon government notification (though typically voluntary coverage applies below 20), not a category of exclusion under Section 16.