PF Partial Withdrawal for Home Loan: Form 31 & 68BB Rules Explained 2026
| Purpose | Form | Min. Service | Max Amount |
|---|---|---|---|
| Home purchase / flat / plot | Form 31 / Para 68B | 5 years | 36 months basic+DA or cost, whichever less |
| Home loan repayment | Form 68BB | 10 years | 36 months basic+DA or loan outstanding, whichever less |
| Home construction | Form 31 / Para 68B | 5 years | 36 months basic+DA or actual cost, whichever less |
| House repair/renovation | Form 31 / Para 68J | 5 years | 12 months basic+DA |
Ghar kharidna ya home loan repay karna — iske liye bahut se employees apna EPF/PF nikalna chahte hain. EPFO ke rules ke under partial withdrawal for housing allowed hai, lekin conditions hain. Agar Form galat bhara ya wrong paragraph use kiya, application reject ho sakti hai. Is article mein complete rules aur process hai.
EPF Housing Withdrawal: Kaun Kar Sakta Hai?
EPF Scheme 1952 ke Paragraph 68B ke under housing withdrawal allowed hai. Basic eligibility:
- EPF membership: minimum 5 years continuous (home purchase/construction ke liye)
- Home loan repayment ke liye: minimum 10 years membership
- Property aapke naam pe ho (ya spouse ke saath joint) — employer ke naam pe nahi
- Property India mein honi chahiye
- Housing society/cooperative ya individual purchase dono valid
Maximum Amount — Kya Milega?
Do limits mein se jo bhi kam ho — woh milega:
- Home purchase/construction: 36 months ki Basic + DA ya total cost (whichever is lower)
- Home loan repayment: 36 months Basic + DA ya outstanding loan amount, whichever less
- Repair/renovation: 12 months Basic + DA
Example: Agar Basic + DA = ₹25,000/month, toh 36 × ₹25,000 = ₹9,00,000 max withdrawal eligible (subject to actual cost being higher).
Form 31 vs Form 68BB: Kab Kaunsa?
Form 31 (Para 68B) — Home Purchase / Construction
Yeh form use karo jab:
- Nayi property kharid rahe ho (flat, plot, house)
- Ghar construct kar rahe ho (under-construction property)
- Housing society mein flat le rahe ho
Documents needed: Sale agreement / allotment letter copy, cost estimate, employer certificate.
Form 68BB — Home Loan Repayment
Yeh form use karo jab:
- Already ghar le liya hai aur EMI chal rahi hai
- Outstanding home loan repay karna chahte ho
- 10 years EPF membership required (stricter condition)
Documents needed: Loan statement from bank/NBFC, property documents, outstanding amount certificate.
EPFO Portal Pe Online Application Process
- UAN Member Portal login karo: unifiedportal-mem.epfindia.gov.in
- Online Services → Claim (Form 31, 19 & 10C) select karo
- Bank account verify hoga — linked account select karo
- Proceed for Online Claim → Form 31 choose karo
- Purpose: Housing, Flat Purchase / House Construction select karo
- Amount enter karo (as per 36-months formula or actual cost)
- Required documents upload karo (sale agreement, cost estimate)
- Employer approval: Large employers approve online; small may need employer to verify
- Submit → Track status on portal
Kyaa Ye Taxable Hai?
Housing withdrawal pe tax treatment:
- 5 years continuous service ke baad withdrawal: tax free
- 5 years se pehle withdrawal (agar kisi aur reason ke liye combine kiya): taxable under Income Tax
- Housing advance is generally tax-free as it's a specific permitted withdrawal under EPF Scheme
Ek Baar Mein Kitna Nikala Ja Sakta Hai
Housing ke liye withdrawal lifetime mein sirf ek baar allowed hai. Ek baar nikalne ke baad dobaara housing purpose pe advance nahi milega — isliye carefully plan karo aur maximum amount ek baar mein lo.
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