EPF Benefits - If the company has EPF registration, but the total employee strength is under 10?

Hi, Avishek this side. I have a query. If the company has EPF registration, but the total employee strength is under 10 then, is it mandatory to provide EPF benefits to the employee? Please help me in this regard. also, request you to provide the circular if possible.

Does your company have EPF registration and allotted Code number by EPFO?
Currently, EPF Act is applicable to only those establishments which are included in the schedule, which is part of EPF Act. As per the new Labour Code, promulgated by GoI, EPF act shall be applicable to all establishments having 20 employees at the minimum.
According to the prevailing conditions, if the employee strength is reduced from 20, EPF Act shall be continued to be applicable. But, as per the new code, if the employee strength is reduced from the stipulated number, if Employer and majority of employees demands, they can be exempted from EPF Act.