Dear Praveenkumar ji,
Detail information on any enactment you will not even find in bare Acts. You need to refer case laws, various circulars / notification by department from time to time, various comments published by experts.
I have one book on Guide to EPF & MP Act by Shri. SD Puri. This book has as many as 1161 pages. Still I have no detail information on PF. In this forum also you will find even seniors are giving contradictory answers in every subject.
Law is a very vast subject. You can not get detail information in such kind of forum and that too, in one post. You should have your own study. Doubts can be asked in this forum.
My views I expressed here. Any body wish to give detail information to you to give presentation on this base, is highly appreciated.