Is It Legal for a Sub-Contractor to Handle PF Deductions Under Their Code?

Contractor A, who is the principal contractor, has outsourced the job to Sub-Contractor B. Form 5 is in the name of Contractor A, and the labor license has been obtained by Contractor A. However, PF deduction is being carried out by Sub-Contractor B under his PF code. Is this valid as per the law?

It is not illegal for Sub-Contractor B to deposit PF contributions of his employees into his account as he is recognized as a separate establishment for PF purposes. Indeed, it will save a lot of later inconvenience when the PF Inspector insists on verification of the compliance status of Sub-Contractor B. Form V is under the CLRA Act and has no connection to PF compliance.

Also, please let us know if forms A, B, C, and D will be maintained by subcontractor B or contractor A, as the labor license is with Contractor A.