Application for recognition.
(1) An application for recognition shall be made by the employers maintaining a provident fund for which recognition is sought and shall be accompanied by the following documents :—
(a) the trust deed if any in original with one copy thereof, the latter to be retained by the Chief Commissioner or Commissioner, and
(b) the rules of the fund :
Provided that if the original of the trust deed cannot conveniently be produced, it shall be open to the Chief Commissioner or Commissioner to accept in lieu of the original a copy certified either by a Magistrate or in any manner specified in rule 17 of the Companies (Central Government's) General Rules and Forms, 1956, in which case an additional copy shall be furnished for retention by the Chief Commissioner or Commissioner.
(2) The application shall be submitted through the Assessing Officer of the area in which the accounts of the fund are kept or, if the accounts are kept outside India, through the Assessing Officer of the area in which the local headquarters of the employer are situate.
(3) The application shall be furnished in Form No. 40C and shall include the following information:—
(a) Name of employer and address, his business, profession, etc., also his principal place of business.
(b) Number of employees subscribing to the fund—
(i) in India,
(ii) outside India.
(c) Place where the accounts of the fund are or will be maintained.
(d) If the fund is already in existence—
(i) a copy of the last balance sheet of the fund, where such is maintained,
(ii) details of investments of the fund.
(4) The application in Form No. 40C shall be verified in the manner specified therein.
(5) A fund which has been granted recognition on or before 31st March, 2006 or has applied for recognition before the publication of this notification in the Official Gazette, shall make a fresh application in Form No. 40C through the Assessing Officer referred to in sub-rule (2).