Rule 296 requires the employer to apply in Form No. 186, with the trust deed and fund rules, through the Assessing Officer of the area where the accounts are kept, and requires funds recognised on or before 31 March 2006 that have not applied since to make a fresh application.
296
Rules 2026 · Rule 296
Application for recognition (recognised provident fund)
Rules 261-310
The rule. The employer maintaining the fund applies, with a copy of the original trust deed, if any, and of the rules of the fund (sub-rule 1), through the Assessing Officer of the area where the accounts are kept or, if kept abroad, where the employer's local headquarters is (sub-rule 2), in Form No. 186, verified as the form specifies (sub-rule 3). A fund recognised on or before 31 March 2006 that has not applied for recognition since makes a fresh application in Form No. 186 through that Assessing Officer (sub-rule 4).