K.D. Srivastava's Employees' Provident Funds and Miscellaneous Provisions Act, 1952

As a social welfare legislation, the law relating to Employees' Provident Funds Act and Schemes has been under constant change. Much material both in the statutory law and in the commentary has been considered while revising this work for the eighth edition. A new case law and statute law has been added to the book bringing it up to date till 2003. Many more provisions of the EPF (Amendment) Act, 1988 have been brought into force since the publication of the last edition. The wage limit for application of the schemes has also been raised from Rs. 5000 to 6500, thereby bringing under the fold of the Act, many more workmen and establishments which were hitherto exempted under the Act. The new Pension Scheme has been appropriately commented upon and explained. The new cases have thrown fresh light on the provisions and enhanced the value of the commentary, which has been reorganised for the benefit of the readers. The practical approach helps the reader to understand the implications of the law clearly. Copious headings, sub-headings and synopsis are given for easy and quick location of any particular topic or point of law. A list of non-factory industries to which the Act has been made applicable under Section 1(3)(b) is also given. A special chapter deals with the subject of Provident Fund vis-a-vis Income Tax. An exhaustive subject-index and table of cases add to the utility of the book.