An employer deducting the employee's contribution under EPF & Miscellaneous Provision Act from wages payable for credit to fund, but does not deposit the same with the fund, is guilty of committing
Verified Answer
A. CBT u/s 405 IPC
B. Theft u/s 378 IPC
C. CMP u/s 403 IPC
D. No offence
Explanation:
When an employer deducts an employee's contribution to EPF but fails to deposit it, the employer is entrusted with the money for a specific purpose. Misappropriating or failing to deposit this money constitutes criminal breach of trust under Section 405 of the Indian Penal Code.