Tax alert: Karnataka HC strikes down international worker provisions under provident fund, pension schemes on principle of equality

8 May 2024
The Karnataka High Court (‘HC’) has struck down the provisions introduced for International Workers (‘IWs’), vide para 83 of the Employees’ Provident Funds Scheme, 1952 (‘EPF Scheme’) and para 43A of Employees’ Pension Scheme, 1995 (‘EPS’). It has held that introduction of such provisions was unconstitutional and arbitrary. The Court has further ruled that all orders passed against which the writ petitions were filed and covered in the judgement, are unenforceable.

Did you find this useful?