Section 1 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 states that

(A) The State Government can extend the provisions of this Act to any establishment

(B) The provisions of this Act cannot be applied to cooperative societies

(C) Once an establishment falls within the purview of this Act, it shall continue to be governed by this Act notwithstanding that the number of persons employed therein at any time falls below twenty

(D) Where an establishment to which this Act applied was divided among the partners, the Act would not apply to the part of each ex-partner if the number of persons employed in each part is less than twenty.