Schedule of Fixed Assets, Classification of Assets and Rates of Depreciation – EPFO Instructions vide order dated 16.04.2026
कर्मचारी भविष्य निधि संगठन
Employees Provident Fund Organisation
(श्रम एवं रोजगार मंत्रालय, भारत सरकार)
(MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA)
मुख्य कार्यालय/Head Office
प्लेट ए ग्राउंडफ्लोर ब्लॉक II, ईस्ट किदवई नगर, नई दिल्ली-110023
Plate A Ground Floor Block II, East Kidwai Nagar, New Delhi-110023
No. BSC-1(1)2025-26/Main_ File/13/344
Date: 16 APR 2026
To,
The ACC-HQ/ACC of the Zonal Office/
Director PDNASS/
RPFC-I/RPFC-II
In-charge of the Regional Office/PDNASS Campus/
ACC (ASD), Head Office.
Subject: Instructions on Schedule of Fixed Assets, Classification of Assets and Rates of Depreciation- regarding.
Madam/Sir,
Circular No. BSC-12(3)2014-15 dated 24.06.2016 and BSC-6(1)2020- 21/AssistdeputCAG/11279 dated 10.102022, whereby the schedule of fixed assets was provided for seeking information from ROs along with the instructions, has been reviewed in detail.
Since in the Financial Year 2025-26 the sub-heads of the Schedule of Fixed Assets have been aligned in accordance with Head Office Circular No. BUDGET/RE_ 2024-25 & BE_2025-26/E-885482/5637 dated 14.11.2024, the Rates of depreciation have also been realigned accordingly.
In supersession of Circular no. Budget/45/2016-17/2017-18/Main/12073 dated 08 September 2017, the Revised Explanatory Notes and Depreciation Rate chart are enclosed. All the Offices are requested to compile the details of Fixed Assets in the Schedule enclosed with this letter as Annexure-I by referring to the instructions attached herewith.
This issues with the approval of the Competent Authority.
Yours faithfully
(G. R. SUCHINDRANATH)
ACC (F&A)
COMMENTS