Section 23(3) in The Employees' Pension Scheme, 1995
(3)In the case of employees of the establishments exempted from the Employees' Provident Funds Scheme, 1952, under section 17 of the Act, who are not members of the Employees' Family Pension Fund but opt to become members of the employees' Pension Fund and in case of new employees of such establishments, fresh account numbers shall be allotted by the Commissioner.
