Linking Inactive and Active Provident Fund Accounts and Taxability

Question

I am an Indian, employed in the private sector, in India.

I have an inactive Provident Fund account from the previous employer. I was employed with this employer for 12 years and resigned from this employment in 2009. So, my account is inactive / dormant since 2012.

From 2009 - 2013 I was freelancing and hence did not have any PF account or contribution thereof. But I did not close the PF account.

I took up my current job in 2013, which is contributing my PF to a different account and has a UAN.

Now, lets say I make a online transfer claim and link my old account to the new UAN. If I quit my current job, say in the next few months, when I have not completed 5 years with my current employer, how will my account be treated ? Less than 5 years (current employment) or more than 5 years (current 4 years and old employment 12 years with a break of 4 years in between)

Both the accounts are maintained with EPFO.

Answer 1

It would be treated as more than 5 years.

Edit:
There have been quite a bit of changes in the regulations in this space in last few years. There is no codified rule on such exceptions. It is best to consult a PF adviser or a CA.