There are certain cases where EPF falls under taxation. Some of those are:
In case the contribution of an employer to the EPF is above ₹7.5 lakhs in a financial year, the employee has to pay tax on the amount which crosses ₹7.5 lakhs.
The interest that employees will earn on the excess amount in case contribution to their EPF account from their end crosses ₹2.5 lakhs is taxable.