Section10
The Employees Provident Funds and Miscellaneous Provisions Act, 1952

Section 10

In force Act 19 of 1952 As on 12 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 19 of 1952

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 10 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952. Subs. by Act 22 of 1958, s. 2, for clause (a).

Subs. by Act 22 of 1958, s. 2, for clause (a).

(i) in relation to an establishment belonging to, or under the control of, the Central Government or in relation to an establishment connected with a railway company, a major port, a mine or an oilfield or a controlled industry, [or in relation to an establishment having departments or branches in more than one State,] the Central Government; and (ii) in relation to any other establishment, the State Government;] 2[(aa) "authorised officer" means the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Deputy Provident Fund Commissioner, Regional Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette;] (b) "basic wages" means all emoluments which are earned by an employee while on duty or 3[ on leave or on holidays with wages in either case] in accordance with the terms of the contract of employment and which are paid or payable in cash to him, but does not include- (i) the cash value of any food concession;

(ii) any dearness allowance (that is to say, all cash payments by whatever name called paid to an employee on account of a rise in the cost of living), house-rent allowance, overtime allowance, bonus commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment;

(iii) any presents made by the employer; Col (c) "contribution" means a contribution payable in respect of a member under a Scheme 4[or the contribution payable in respect of an employee to whom the Insurance Scheme applies];

(d) "controlled industry" means any industry the control of which by the Union has been declared by a Central Act to be expedient in the public interest; 5[(e) "employer" means- (i) in relation to an establishment which is a factory, the owner or occupier of the factory, including the agent of such owner or occupier, the legal representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the Factories Act, 1948 (63 of 1948), the person so named; and (ii) in relation to any other establishment, the person who, or the authority which, has the ultimate control over the affairs of the establishment, and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent;] (f) "employee" means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of [an establishment], and who gets his wages directly or indirectly from the employer, "[and includes any person- (i) employed by or through a contractor in or in connection with the work of the establishment; 1. Ins. by Act 22 of 1965, s. 2 (w.e.f. 24-11-1964). 2. Ins. by Act 33 of 1988, s. 3 (w.e.f. 1-8-1988). 3. Subs. by s. 3, ibid., for "on leave with wages" (w.e.f. 1-8-1988). 4. Ins. by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976). 5. Subs. by Act 94 of 1956, s. 4, for clause (e). 6. Subs. by ibid., s. 3, for "a factory". 7. Subs. by Act 33 of 1988, s. 3, for "and includes any person employed by or through a contractor in or in connection with the work of the establishment" (w.e.f. 1-8-1988).

(ii) engaged as an apprentice, not being an apprentice engaged under the Apprentices Act, 1961 (52 of 1961), or under the standing orders of the establishment;] "[(ff) "exempted employee" means an employee to whom a Scheme "[or the Insurance Scheme, as the case may be,] would, but for the exemption granted under 3 *** section 17, have applied; (fff) "exempted 4[establishment]" means '[an establishment] in respect of which an exemption has has been granted under section 17 from the operation of all or any of the provisions of any Scheme "[or the Insurance Scheme, as the case may be], whether such exemption has been granted to the 4[establishment] as such or to any person or class of persons employed therein;] (g) "factory" means any premises, including the precincts thereof, in any part of which a manufacturing process is being carried on or is ordinarily so carried on, whether with the aid of power or without the aid of power; * * * * 6* (h) "Fund" means the provident fund established under a Scheme;

(i) "industry" means any industry specified in Schedule I, and includes any other industry added to the Schedule by notification under section 4; 2[(ia) "Insurance Fund" means the Deposit-linked urance Fund established under sub-section (2) of section 6C;

(ib) "Insurance Scheme" means the Employees" Deposit-linked Insurance Scheme framed under sub-section (1) of section 6C;] 7[8[(ic)] "manufacture" or "manufacturing process" means any process for making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal;] (j) "member" means a member of the Fund;

(k) "occupier of a factory" means the person who has ultimate control over the affairs of the factory, and, where the said affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the factory; 9[(kA) "Pension Fund" means the Employees' Pension Fund established under sub-section (2) of section 6A; (kB) "Pension Scheme" means the Employees' Pension Scheme framed under sub-section (1) of section 6A;] 10[(ka) "prescribed" means prescribed by rules made under this Act; 1. Ins. by Act 37 of 1953, s. 3. 2. Ins. by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976). 3. The words, brackets and figure "sub-section (1) of' omitted by Act 28 of 1963, s. 2 (w.e.f. 30-11-1963). 4. Subs. by Act 94 of 1956, s. 3, for "factory". 5. Subs. by s. 3, ibid., for "a factory". 6. Omitted by Act 25 of 1996, s. 3 (w.e.f. 16-11-1995). 7. Subs. by Act 28 of 1963, s. 2, for clause (ia) (w.e.f. 30-11-1963). 8. Clause (ia) re-lettered as clause (ic) by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976). 9. Ins. by Act 25 of 1996, s. 3 (w.e.f. 16-11-1995).

Section 10, The Employees Provident Funds and Miscellaneous Provisions Act, 1952 (Act 19 of 1952).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 10

How do I find court cases under Section 10 of the Employees Provident Funds and Miscellaneous Provisions Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Employees Provident Funds and Miscellaneous Provisions Act 10, section 10 Employees Provident Funds and Miscellaneous Provisions Act, section 10 of the Employees Provident Funds and Miscellaneous Provisions Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 10 of the Employees Provident Funds and Miscellaneous Provisions Act, and has it changed?

Its own text turns on section 3, section 4, section 5, section 17, and on 1 further provision, so none of them can safely be read on its own.

When was the Employees Provident Funds and Miscellaneous Provisions Act enacted?

Employees Provident Funds and Miscellaneous Provisions Act was enacted in 1952 as Act 19 of 1952. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/170e54e7-ce78-4f68-a87e-74d303432d05.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/b26cd3be-f16e-4135-9a45-4bd068bb2cce/content). This page is not a substitute for legal advice.