What is considered a valid reason for withdrawing from EPF before retirement?

Withdrawing from the Employee Provident Fund (EPF) before retirement is typically allowed under specific circumstances that align with the purpose of the fund, which is to provide for the financial security of employees upon retirement. Medical emergencies and housing needs represent situations where immediate financial assistance is crucial and the funds from EPF can have a significant positive impact on an individual's well-being.

Utilizing EPF funds for medical emergencies allows individuals to cover unexpected and often high medical costs that can arise suddenly, ensuring they receive necessary treatment without financial strain. Similarly, withdrawing funds for housing needs addresses urgent requirements for shelter, whether for purchasing a home, making necessary repairs, or other related housing concerns. These reasons are grounded in essential life needs and are recognized by EPF regulations as legitimate grounds for early withdrawal.

In contrast, options such as travel expenses, starting a business, or educational expenses may not fall under the circumstances sanctioned for early withdrawals, as they do not pertain to emergencies or fundamental housing needs. Therefore, the correct answer focuses on those critical situations where EPF funds can support an individual's immediate and essential requirements.