Dear Sanjali,
Sec 7 A of EPF deals with Money due from employer.It means the employer has deducted the contributions and the same has not remitted with in the timelines under the provisions of EPF Act -1952. The dept send notices to the employer u/s 7 Q & 14 B i.e.interest & damages for belated payments to the said period. If the employer does not respond or remit the same, the dept will held enquiry under section 7 A to recover the amount of dues from the employer.
Thanks & Regards,
V R RAO PULIPAKA