Whether a company can be exempted from paying PF?

There are certain sections under EPF act which exempt companies from paying PF provided they satisfy the below conditions

1. A Company which is less than 3 year old (Startups)
2. A Company which is registered under Societies act
3. Company under the control of State/Central Govt(E.g BHEL)
4. Companies governed by State or Central Govt acts (E.g Electricity Boards)

If you need more information contact EPF office directory as they are also have some sections under which exemptions are provided

List of EPF Exempted Companies