Government of India vide notification no S.O.3962(E) has extended the provisions of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 to apply to the establishments, employing ten or more persons and covered under the provisions of the erstwhile the Jammu and Kashmir Employees’ Provident Funds and Miscellaneous Provisions Act, 1961, as it stood before its repeal by the Jammu and Kashmir Reorganization Act, 2019 with effect from the 1st Day of January, 2020