The Employees' Provident Funds and Miscellaneous Provisions Act, 1952, does not apply to which one of the following establishments registered under Co-operative Societies Act, 1912? 

Correct option is A

The correct answer is : (a) Establishments employing fewer than 50 persons and operating without the aid of power.

Explanation

Under Section 16(1)(a) of The Employees' Provident Funds and Miscellaneous Provisions Act, 1952, certain establishments are excluded from the Act's purview. Specifically, it states that the Act does not apply to any establishment registered under the Co-operative Societies Act, 1912 (or any other law relating to co-operative societies), provided that the establishment:

1. Employs fewer than 50 persons; AND
2. Is working without the aid of power.

Since Option A meets both these criteria, such an establishment is exempt from the EPF Act.