EPF (Employees' Provident Fund) deductions are generally mandatory for companies registered under the Companies Act in India, provided they meet certain criteria related to employee count and salary limits. However, companies with fewer than 20 employees or those not meeting specific salary thresholds may not be required to register for EPF or make deductions. Additionally, certain categories of employees, such as those earning above a specified limit, may also be exempt. Therefore, while EPF deductions are common, they are not universally mandatory for all limited companies.
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