EPF Deduction For New Establishment

Sir,
Please help me, when a registered company is eligible for to deduct the epf of their employee , is from commercial production or start of project stage?
Please help me at the earliest with proof of act and mention the site also where the clause is written.
yours
pranab

when you cross recruiting 10 or more persons in your company rolls, you can start recovering EPF Contribution. if this is so now, you start recovering EPF from employee salary from the date you recruited 10 th employee in your company.

Coverage under PF commences when the company has more than 19 employees, not 10.

It is not "eligible" to deduct PF contribution.
It is a "required" to deduct and contribute. Meaning it's not a choice but a compulsory requirement.
It does not matter what stage of business your company is. As soon as the number of employees crosses 20, you need to get registered with the PF department and contribute the required amounts.
You may, if you wish, opt for voluntary contribution of PF even before you reach the benchmark of 20 employees. However, it is a path that is rarely taken.