Hi Rudra,
As per the PF Act, if a new joiner is drawing a Basic salary (BASIC + DA) of more than Rs. 6,500 per month, then if he wishes, he cannot opt for the PF. In this case, he has to fill out FORM 11. In this form, he only needs to provide his name and his father's name. Then, he should put a tick mark on the option "e" and sign the form. This form must be kept in the record for future PF inspections.
If the Basic Salary (Basic + DA) is less than Rs. 6,500 per month, then he has to be a member of the PF, and deductions should be made.
To become a PF member, the person has to fill out Form 2 (Declaration Form). Once the person becomes a member, he cannot stop the PF deductions. Similarly, if he does not become a PF member, he cannot opt for the PF in between.
I hope I have clarified your query.
AMATYA