Subject to the conditions as may be prescribed by the appropriate Government, where any of the Social Security Organisations is of the opinion that the amount of contribution, cess, interest and damages due to it, under this Code, is irrecoverable, the concerned Social Security Organisation may sanction the writing off of the said amount in such manner as may be prescribed by the appropriate Government:
Provided that in the case of Provident Fund, Pension Fund or Insurance Fund, such writing off shall be specified in the Provident Fund Scheme or Pension Scheme or Insurance Scheme, as the case may be.
Provided that in the case of Provident Fund, Pension Fund or Insurance Fund, such writing off shall be specified in the Provident Fund Scheme or Pension Scheme or Insurance Scheme, as the case may be.
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More sections of this act
Section 1 · Short title extent, commencement and application.Section 2 · Definitions.Section 3 · Registration and cancellation of an establishment.Section 4 · Constitution of Board of Trustees of Employees’ Provident Fund.Section 5 · Constitution of Employees’ State Insurance Corporation.Section 6 · National Social Security Board and State Unorganised Workers’ Board.Section 7 · Constitution of State Building Workers’ Welfare Boards.Section 8 · Disqualification and removal of a member of any Social Security Organisation.India Code, Government of India. Text fetched 20 Oct 2026. Source metadata reports last modification: 2025-11-25. Check the linked official text and subsequent notifications when applying a provision.