Dear Prasanna Prabhu,
I am totally agree with Mr. VARGHESE MATHEW.
Subsistence Allowance attracts ESI, not EPF.
Mr. Saji has shared an Judgement of The Hon'ble Supreme Court in this regard. But I would also like to share that it is clearly mentioned that "An inquiry under sub-section (1) of Section 7-A
can be initiated to decide the dispute regarding the applicability of the Act". But, thereafter no further update in this regard was issue by the EPFO.
So, till any notification from EPFO in this regard, It could not be assumed that Subsistence Allowance also attracts EPF, this is my view. The learned members can correct me, if there is any discrepancy.