Section 1(3) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(3)Subject to the provisions contained in section 16, it applies—(a)to every establishment which is a factory engaged in any industry specified in Schedule I and in which twenty or more persons are employed, and(b)to any other establishment employing twenty or more persons or class of such establishments which the Central Government may, by notification in the Official Gazette, specify in this behalf:Provided that the Central Government may, after giving not less than two months’ notice of its intention so to do, by notification in the Official Gazette, apply the provisions of this Act to any establishment employing such number of persons less than twenty as may be specified in the notification.
