The Employees' Provident Fund Organisation has instructed through circular dated 25.2.2015 , all the employers to file a return online stating ownership in Form 5A showing the particulars of all the branches and departments owners, occupiers, directors, partners, manager or any other person or persons who have the ultimate control over the affairs of such factory or establishment. Failure to make compliance would attract 'penalty' as stipulated by section 14 of the Employees' Provident Funds & Miscellaneous Provisions Act.