The bifurcation of PF money (EPF and EPS) of the employer was mandated only effective 01 April 2001

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Hi Team, Can you please confirm if this is correct, the bifurcation of PF money (EPF and EPS)of the employer was mandated only effective 01 April 2001. Also could you share any notification with regard to this. Also can you please advise this with respect to the airlines industry.
Thanks

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