Provident Fund Key Notes

NOTE 1.- If two or more marriages are to be celebrated simultaneously, the amount admissible in respect of each such marraige will be determined as if the advances are sanctioned separately, one after the other.
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14-A (2) In respect of the same marriage, the subscriber may either withdraw the money under clause (b) of sub-rule (1a) of rule 12 or draw an advance under rule 10.
14-A (2-A) [Deleted.]
14-A (3) Withdrawal by a subscriber from the amount standing to his credit in the Fund shall be permitted not earlier than three months preceding the month in which the marriage actually takes place.

14-A (4) A subscriber shall satisfy the Government within a period of one month from the date of marriage or, if he is on leave, within one month of his return from leave, that the money has actually been utilised for the purpose for which it was withdrawn and if he fails to do so, the whole of the sum so withdrawn or so much there of as has not been applied for the purpose for which it was withdrawn 65[ ] from the month ofwithdrawal shall be redeposited into the Fund forthwith by the subscriber; and in default of such repayment, it shall be ordered by the Government to be recovered from his emoluments either in a lump sum or in such number of monthly instalments as may be determined by the Government:
Provided that, before repayment of a withdrawal is enforced under this sub-rule, the subscriber shall be given an opportunity to explain in writing, and within fifteen days of the receipt of the communication, as to why the repayment should not be enforced, and if the Government is not satisfied with the explanation or no expalanation is submitted by the subscriber within the said period of fifteen days, it shall be ordered by the Government to enforce the repayment in the manner prescribed in this sub-rule" [ ].
14-B (1) Maximum amount of withdrawal for meeting the expenses in illness etc.- Any sum withdrawn by a subscriber under clause (c) of sub-rule(1A) of rule 12 from the amount standing to his credit in the Fund shall be limited to one half of such amount or six months pay whichever is less:

"Provided that the sanctioning authority may sanction the withdrawal of an amount in excess of this limit upto three-fourths of the balance at the credit of the subscriber in the fund, having due regard to his status and the amount to his credit in the Fund."

66 14-B (2) A subscriber who has been permitted to withdraw money from the fund under the clause (c) of sub-rule (1A) of Rule 12 shall satisfy the Government within a period of six months from the date of withdrawal that the money has been utilised for the purpose forwhich it was withdrawn, and if he fails to do so the whole of the sum so withdrawn or so much thereof as has not been applied for the purpose for which it was withdrawn, shall forthwith be repaid in one lump sum by the subscriber to the Fund, and in default of such payment, it shall be ordered by the Government to be recovered from his emoluments either in a lump sum or in such number of monthly instalments, as may be determined by the Government:-
Provided that, before repayment of withdrawal is enforced under this sub-rule, the subscriber shall be given an opportunity to explain in writing, and within fifteen days of the receipt of the communication, as to why the repayment should not be enforced, and if the Government is not satisfied with the explanation or no explanation is submitted by the subscriber within the said period of fifteen days, it shall be ordered by the Government to enforce the repayment in the manner prescribed in this sub-rule:

14-C. Maximum amount of withdrawalfor booking69 purchase/ repairs/ overhauling of motor cars/motor Cycle/ Scooter/Moped etc. (1) Any sum withdrawn by a subscriber under sub-rule (2) of rule 12 from the amount standing to his credit in the Fund shall be limited to

(i) twenty five thousand rupees for purchase of motor car and four thousand rupees for the purchase of a motor-cycle/scooter/ moped etc;
(ii) ten thousand rupees for booking of mototr car and five hundred rupees for booking a motor cycle/scooter/moped or one half of the amount standing to the credit of the subscriber in the Fund; or
(iii) the actual price/actual amount for purchase/booking of the car or mototr-cycle/ scooter/moped etc. as the case may be whichever is less.

NOTE. 1: The subscriber shall produce the deposite receipt for verifications by the government within a period of one month from the date of drawal and if he fails to do so the total amount of withdrawal shall be redeposited into the Fund forthwith.

NOTE. 2: The subscriber shall redeposit into the fund the amount of final withdrawal together with the interest received thereon from the manufacturer/dealer, if he does not purchase a car/motor-cycle/scooter/moped etc. or opts out of the scheme.

NOTE. 3: Withdrawal for booking shall not be counted as withdrawal for purchase of motor car or motor-cycle/scooter/moped etc. but the amount of withdrawal for booking sanctioned earlier shall be adjusted against the amount admissible and sanctioned for the purchase;

Provided that the sanctioning authority may, if considered necessary, and as a special case sanction the withdrawal of an amount in excess of this limit upto one half of the balance at subscriber's credit in the fund account or the price of the motor car which ever is less.

14-C (1 A) Any sum withdrawn by subscriber under sub-rule (2A) of rule 12 from the amount standing to his credit in the Fund shall not exceed five thousand rupees or one third of the amount standing to his credit in the fund or the actual amount of extensive repairing/overhauling whichever is the least;
"Provided that no withdrawal shall be allowed unless a period of 5 years has elapsed from the date of purchase of the car by the subscriber or in the case of a second hand car from the date of purchase by the first purchaser."

14-C (2) Withdrawal by a subscriber under sub-rule (2) or sub-rule (2a) of rule 12 from the amount standing to his credit in the Fund shall be permitted only on one occasion.

15. Conditions for withdrawal 71 under sub-rule (1) of rule 12. -(1) No, withdrawal shall be permitted for any purpose specified in 71clause (a) to (f) of sub-rule (1) of rule 12 unless the Government is satisfied-

15 (1) (a) that, except in the case of withdrawal for the reconstructing, or making additions or alterations to a house under clauses (a) to (f) of sub-rule (1) of rule 12, the subscriber does not already own a house at the place of his duty [ ] and that only one house will be built, acquired, or redeemed by the subscriber at such place;
15 (1) (b) that the sum which it is proposed to withdraw is actually required for that purpose;

15 (1) (c) that such sum, together with the private savings, if any, of the subscriber would be sufficient for that purpose;
15 (1) (d) that in the case of withdrawal for the construction of a house-

(i) the subscriber possesses or intends to acquire forthwith the right to build it on the site therefor;
(ii) the subscriber has an approved plan;
(iii) the construction shall commence within six months from the date of withdrawal of money and shall be completed within a eriod of one year from the date of commencement of construction;

15(1)(e) that in the case of withdrawal for the acquisition of a house-
(i) the subscriber has produced an agreement of sale together within the title deeds of the vendor, whether original or certified copies thereof, showing that the vendor has an indefeasible and clear title to the land and house which he agrees to sell to the subscriber:
Provided that this condition shall not preclude withdrawal for the purpose of building a house on any plot of land taken on lease from the Government or from any local authority as defined in the General Clauses Act, 1897, including an improvement trust;
(ii) the house shall be purchased or redeemed within three months from the date of withdrawal;
15(1)(f) that in the case of withdrawal for the purpose of repayment of loan, the subscriber has produced necessary deeds and papers before the Government proving his undisputed title to the land and the house thereon and the loan shall be repaid within three months from the date of withdrawal: 15(1)(g) [ ]

15(1) (h) that in the case of withdrawal for reconstruction of, or making additions or alterations to a house under clauses (a) to (f) of sub-rule (1) of rule 12, the work shall commence within six months from the date such withdrawal and shall be completed within a period of one year from such commencement.
15-A. Conversion of an advance into a withdrawal.- A subscriber who has already drawn or may draw in future an advance under rule 10 for any of the purposes specified in sub-rules (1), (1A) and 2 of rule 12 may convert at his discretion by a written request addressed to the Accounts officer through the Government the balance outstanding against it into a final withdrawal on his satisfying the conditions laid down in rules 12, 13, 14-A, 14-B, 14-C and 15.

16. Annual declaration and production of documents:- (1) A subscriber who has been permitted under clause (a) to (f) of sub-rule (1) of rule 12 to withdraw money from the amount standing to his credit in the Fund shall submit an annual declaration on or before the 31st December, in such form as may from time to time be prescribed by the Government, and satisfy the Government, if called upon to do so, by the production of tax receipts, title deeds, or documents, that the house remains in his sole ownership and that he has not parted with the possession thereof, by way of sale, mortgage, gift, exchange, or lease for a term exceeding three years, without the previous permission of the Government.

16(2) If at any time before retirement a subscriber parts with the possession of the house contrary to the provisions of sub-rule (1), the sum withdrawn by him shall forthwith be repayable [ ] by the subscriber to the fund in one istalment and in default of such repayment, it shall be ordered by the Government to be recovered from his emoluments either in a lump sum or in such number of monthly instalments, as may be determined by the Government;
81 [ ]

17. Payment towards insurance policies:- (1) Subject to the conditions hereinafter contained in this rule and in rules 18 to 26:-
17(1)(a) payment towards a policy of life insurance may, at the option of subscriber, be substituted in whole or in part for subscriptions due to the Fund.
Provided that no insurance policies shall be allowed to be fiananced from the fund after the normal date of retirement; and any policies which before retirement were being financed from the Fund shall be re-assigned or handed over to the subscriber in accordance with the provisions contained in these Rules.
17(1)(b) the amount of subscription with interest thereon standing to the credit of a subscriber in the Fund may be withdrawn to meet-

(i) a payment toward a policy of life insurance; and
(ii) the purchase of a single payment insurance policy:
Provided that no amount shall be withdrawn-
(i) before the details of the purposed policy have been submitted to the Account Officer and accepted by him as suitable, or
(ii) to meet any payment or purchase made or effected more than six months before the withdrawal, or
(iii) in excess of the amount required to meet premium actually due for payment within six months of the date of withdrawal:

Provided further that payments towards an educational endowment policy may not be substituted for subscriptions to the Fund and that no amount may be withdrawn to meet any payment or purchase in respect of of such a policy if that policy is due for payment in whole or part thereof before the subscriber's age of normal superannuation:

Provided also that amounts withdrawn shall be rounded to the nearest whole rupee in the manner prescribed in clause (iv) of sub-rule (2) of rule 9.
17(2) The number of policies in respect of which substitution for subscriptions due to the Fund or withdrawal of subscriptions from the Fund may be permitted under this rule shall not exceed four:

Provided that where immediately before joining the Fund a member of the Service was a subscriber to any other non-contributory provident fund maintained by the Government, and substitution for subscriptions due to or withdrawal of subscriptions from that fund was permitted in respect of more than four policies, such substitution or withdrawal shall continue to be permitted in respect of these policies under this rule.

17(3) The premium for a policy in respect of which withdrawal of subscriptions may be permitted under this rule shall be payable annually and not otherwise.
Explanation:- In computing the maximum number of policies specified in sub-rule (2), policies which have matured shall be excluded.

18. Payment of difference between substituted payments and minimum subscription:- (1) If the total amount of any payments substituted under clause (a) of sub-rule (1) of rule 17 is less than the amount of the minimum subscription payable to the Fund under sub-rule (3) of rule 6, the difference shall be rounded to the nearest rupee in the manner provided in clause (iv) of sub-rule (2) of rule 9 and paid by the subscriber as a subscription to the Fund.
18(2) If the subscriber withdraws any amount standing to his credit in the fund for any of the purposes specified in clause (b) of sub-rule (1) of rule 17, he shall subject to his option under clause (a) of sub-rule (1) of the said rule continue to pay to the Fund the subscription payable under rule 6.

19. Reduction of subscription in certain cases:- (1) A subscriber who desires to substitute a payment under clause (a) of sub-rule (1) of rule 17, may reduce his subscription to the Fund accordingly:

Provided that the subscriber shall-
19(1)(a) intimate to the Account Officer on his pay bill or in writing the fact of, and reason for, the reduction;
19(1)(b) send to the Account Officer, within such period as the Account Officer may require, receipts or certified copies of receipts in order to satisfy the Account Officer that the amount by which the subscription has been reduced was duly applied for the purpose specified in clause (a) of sub-rule (1) of rule 17.
19(2) A subscriber who desires to withdraw any amount under clause (b) of sub-rule (1) of the rule 17 shall-
(a) intimate in writing the reasons for the withdrawal to the Account Officer;
(b) make arrangements with the Account Officer for the withdrawal; and
(c) send to the Account Officer within such period as the Account Officer may require, receipts or certified copies of receipts in order to satisfy the Account Officer that the amount withdrawn was duly applied for the purposes specified in clause (b) of sub-rule (1) of rule 17.

19(3) The Account Officer shall cause the recovery of any amount by which subscriptions have been reduced, or of any amount withdrawn, in respect of which he has not been satisfied in the manner required by clause (b) of sub-rule (1) and clause (c) of sub-rule (2), 83 [ ] from the emoluments of the subscriber and place it to the credit of the subscriber in the Fund:
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20. Government not to make payments to insurer on behalf of subscribers- (1) The Government shall not make any payments on behalf of subscribers to the insurer nor take steps to keep policy alive.
(2) A policy to be acceptable under these rules shall be one effected by the subscriber himself on his own life, and shall (unlesss it is a policy effected by a male subscriber which is expressed on the face of it to be for the benefit of his wife and children or any of them) be such as may be legally assigned by the subscriber to the Government.

Explanation 1. A policy on the joint lives of the subscriber and the subscriber's wife or husband shall be deemed to be a policy on the life of the subscriber for the purpose of this sub-rule.

Explanation 2. A policy which has been assigned to the sunbscriber's wife shall not be accepted unless either the policy is first reassigned to the subscriber or the subscriber and his wife both join in an appropriate assignment.
Explanation 3. The policy amy not be effected for the benefit of may beneficiary other than the wife or husband of the subscriber of the wife or husband and children of the subscriber or any of them.

21. Assignment of policies.- (1) The policy within six months after the first withholding of a subscription or withdrawal from the Fund in respect of the policy, or within six months of joining the Fund in the case of a member of the Service, who was previously subscribing to some other Provident Fund] or in the case of an insure whose headquarters are outside India, within such further period as the Account Officer, if he is satisfied by the production of the completion certificate (interim receipt) may fix, shall-

(a) unless it is a policy effected by a male subscriber which is expressed on the face of it to be for the benefit of the wife of the subscriber, and children, or any of them, be assigned [further assigned] to the Government as security for the payment of any sum which may become payable to the fund under rule 25, and delivered to the Account Officer the assignment 84 [further assignment] being made endorsement on the policy in form Vi or form VII or form VIII or form IX or form X according as the policy is on the life of the subscriber or on the joint lives of the subscriber and the subscriber's wife or husband or the policy has previously been assigned 84 [further assigned] to the subscriber's wife, 84or the policy is on the life of the subscriber and was previously, assigned to the President/Governor in accordance with some other Provident Fund Rules or policy is on the joint lives of the subscriber and the subscriber's wife or husband and was previously assigned to the President/Governor in accordance with the some other Provident Fund Rules.]
(b) if it is a ploicy effected by a male subscriber which is expressed on the facts of it to be for the benefit of the wife of the subscriber or of his wife and children or any of them, be delivered to the Account Officer.

21 (2) The Account Officer shall satisfy himself by reference to the insurer when possible, that no prior assignment of the policy exists except in the case of a subscriber who prior to joining the Fund was subscribing to some other Provident Fund]
21.(3) Once a policy has been accepted by a Account Officer for the purpose of being financed from the Fund, the terms of the policy shall not be altered nor shall the policy be exchanged for another policy without the prior consent of the Account Officer to whom details of the alteration or of the new policy shall be furnished.

21 (4) If the policy is not assigned and delivered, or delivered, within the said period of six months or such further period as the Account Officer may under sub-rule (1), have fixed, any amount with-held or withdrawn from the Fund in respect of the policy shall forthwith be paid or repaid, as the case may be, by the subscriber to the Fund, or, in default, be ordered by the Account Officer to be recovered by deduction from the emoluments of the subscriber, by instalments or otherwise, as may be directed by the Government:
85[ ]
21 (5) Notice of assignment 86[further assignment] of the policy shall be given by the subscriber to the insurer and the acknowledgement of the notice by the insurer shall be sent to the Account Officer within six months of the date of assignment [further assignment].

22. Bonus on policies- The subscriber shall not during the currency of the policy draw any bonus, the drawal of which during such currency is optional under the terms of the policy, and the amount of any bonus which under the terms of the policy the subscriber has no option to refrain from drawing during its currency shall be paid forthwith into the Fund by the subscriber or in default recovered by deduction from his emoluments, by instalments or otherwise, as may be directed by the Government.

23. Reassignment of Policies.- (1) Save as provided by rule 26 when the subscriber-
(a) quits the Service; or
(b) has proceeded on leave preparatory to retirement and applies to the Account Officer for reassignment or return of the policy; or
(c) while on leave has been permitted to retire or is required to retire on grounds of ill-health and applies to the Account Officer for reassignment of return of the policy; or
(d) pays or repays to the Fund the whole of any amount withheld or withdrawn from the Fund for any of the purposes mentioned in clauses (a) and (b) of sub-rule (1) of rule 17 85
(e) has completed twenty years of service (including broken periods ofservice, if any), the Account Officer shall-
(i) if the policy has been assigned 86 [further assigned] to the Government reassign the policy in form 86[XI] to the subscriber, or to the subscriber and the joint assured, as the case may be, and make it over to the subscriber together with a signed notice of the reassignement addressed to the insurer;

(ii) if the policy has been delivered to him, make over the policy to the subscriber;
Provide that if a subscriber to whom clause (b) or clause © applies return to duty, any policy so reassigned or made over shall, if it has not matured or been assigned or charged or encumbered in any way be again assigned to the Government and delivered to the Account Officer, or again be delivered to the Account Officer, as the case may be, in the manner provided in rule 21, and thereupon the provisions of these rules shall, so far as may be again apply in respect of the policy;

Provided furhter that, if the policy has matured or been assigned or charged or encumbered in any way, the provision of sub-rule (4) of rule 21 applicable to a failure to assign and deliver a policy shall apply: [ ]
23 (2) Save as provided by rule 26, when the subscriber dies before quitting the Service, the Account Officer shall-

(i) if the policy has been assigned [further assigned] to the Government reassign it in form XII to such person as may be legally entitled to receive it, and make it over to him together with a signed notice of the reassignment addressed to the insurer;

(ii) if the policy has been delivered to him make it over to the beneficiary, if any, or if there is no beneficiary, to such person as may be legally entitled to receive it.
24. Procedure on maturity of policies.- (1) If a policy assigned (further assigned) to the Government under rule 21 or under the corresponding rule heretofore in force, natures before the subscriber quits service, or if a policy on the joint lives of a subscriber and the subscriber's wife or husband assigned under the said rule, or under the corresponding rule heretofore in force, falls due for payment by reasons of the death of the subscriber's wife or husband, the Accounts Officer shall, save as provided by rule 26, realise the amount assured together with any accrued bonuses and shall place the amount so realised to the credit of the subscriber in the Fund;

89"Provided that if the amount assured together with the amount of any accrued bonus is more than the whole of the amount withheld or withdrawn, it shall be the duty of the subscriber to inform the Account Officer in writing, within a month from the date of maturity of the policy, whether the difference or a part of the difference as specified by the subscriber be paid to him; and it shall be the duty of the Accounts Officer to act in accordance with the option of the subscriber.
NOTE- If no option is exercised by the subscriber in writing to the Account Officer within the period prescribed, he shall be deemed to have opted to deposite the differences in his account in the fund such deposit will be merged in the amount standing to the subscribers' credit in the Fund"

24 (2) Savce as provided by rule 26, if a policy delivered to the Account Officer under rule 21 matures before the subscriber quits the Service, the Account Officer shall make over the policy to the subscriber:
Provided that if the interest in the policy of the wife of the subscriber, or of his wife and children, or any of them as expressed on the face of the policy, expires when the policy matures, the subscriber, if the policy moneys are paid to him by the insurer, shall immediately on receipt thereof, pay or repay to the Fund either-
(i) the whole of any amount withheld or withdrawn from the Fund in respect of the policy
[ ], or
(ii) an amount equal to the amount assured together with any accrued bonuses thereon whichever is less, and in default, the provisions of sub-rule (4) of rule 21 applicable to a failure to assign and deliver a policy shall apply.
90[ ]

25. Lapse or wrongful assignment of policies.- If the policy lapses, or is assigned otherwise than to the Government under rule 21, charged or encumbered, the provisions of sub-rule (4) of rule 21 applicable to a failure to assign and deliver a policy shall apply.

26. Duty of Account Officer. When he receives notice of assignment, charge or encumbrance of policies;- if the Account Officer receives notice of-
(a) an assignment (otherwise than an assignment to the Government under rule 21), or
(b) a charge or encombrance on, or
(c) an order of a Court restraining dealings with the policy or any amount realised thereon, the Account Officer shall not-
(i) reassign or make over the policy as provided in rule 23, or
(ii) realise the amount assured by the policy or reassign, or make over the policy, as provided in rule 24; but shall forthwith refer the matter to the Government.
26-A. Restriction of the provisions relating to financing of policies to existing subscribers in respect of existing policies.- The provisions of rules 17 to 26 shall apply only to the subscribers who, before 1st october, 1967 have been substituting in whole or in part payment towards policies of life insurance for subscription to the fund or making withdrawals from the Fund for such payment:
provided that the subscribers aforesaid shall not be permitted to substitute such payments for subscriptions due to the Fund withdrawn from the Fund for making payments in respect of any new policy.

27. Wrongful use of advance.- Notwithstanding anything contained in these rules, if the Government is satisfied that the money drawn as an advance from the Fund under rule 10 or withheld or withdrawn from the Fund under rule 17 or any portion thereof has been utilised for a purpose other than that for which sanction was given to the drawal, withholding, or withdrawal of the money, the amount in question or any portion thereof shall [] forthwith be repaid or paid as the case may be, by the subscriber to the Fund or in default be caused by the Government to be recovered from the subscriber's emoluments even if he be on leave in one or more instalments as it thinks fit:
Provided that the subscribers whose deposits in the Fund carry no interest shall not be required to pay any interest.

Explanation.- The expression "emoluments' in this rule does not include a subsistance allowance.

Provided further that if the sanctioning authority has reason to doubt that money drawn as an advance from the Fund under rule 10 has been utilised for a purpose other than that for which sanction was given to the drawal of the money the said authority shall communicate to the subscriber the reasons for his doubt and require him to explain in writing, and within fifteen days of the receipt of such communication, whether the advance has been utilised for the purpose for which sanction was given to the drawal of the money. If the sanctioning authority is not satisfied with the explanation or no explanation is furnished by the subscriber within the said period of fifteen days, the sanctioning authority shall enforce the repayment in the manner prescribed in this rule.

28. Final withdrawal of accumulations in the Fund.- When a subscriber quits the Service, the amount standing to his credit in the Fund shall become payable to him as provided follows49 :-
a subscriber, who has been dismissed or removed or compulsorily retired from the service and is subsequently reinstated in the service underthe relevant provisions of the All India Services (Discipline and Appeal)Rules 1969, shall if required to do so by the Government, repay any amount paid to him from the Fund in pursuance of this rule, with interest thereon at the rate provided in rule 9, and in the manner provided in the priso to rule 29.

The amount so repaid shall be credited to his account in the fund.
Provided further that the subscribers whose deposits in the Fund carry no interest shall not be required to pay any interest.
28A. Deleted.

29. Retirement of subscriber.- (1) When a subscriber-
(a) has proceeded on leave preparatory to retirement, or
(b) while on leave, has been permitted to retire or is required to retire on gounds of ill-health, the amount standing to his credit in the Fund shall, upon application made by him in that behalf to the Accounts Officer, become payable to the subscriber:

Provided that the subscriber, if he returns to duty, shall, if required to do so by the Government, repay to the Fund for credit to his account, the whole or part of any amount paid to him from the fund in pursuance of this rule with interest thereon at the rate provided in rule 9, in cash or securities or partly in cash and partly in securities, by instalments or otherwise, by recovery from his emoluments as may be directed by the Government;
Provided further that the subscribers whose deposits in the Fund carry, no interest shall not be required to pay any interest.
(2) The account of each Indian Civil Service member of Indian Administrative Service shall be credited on his retirement, or previous death, with a sum of Rs. 6,000.

30. Procedure on death of subscriber.- On the death of a subscriber before the amount standing to his credit has become payable, or where the amount has become payable, before payment has been made-
30(i) when the subscriber leaves a family-

(a) if a nomination made by the subscriber in accordance with the provisions of rule 4 in favour of a member or members of his family subsits, the amount standing to his credit in the Fund or part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified in the nomination

(b) if no such nomination in favour of a member or members of the family of the subscriber subsists, or if such nomination relates only to a part of the amount standing to his credit in the Fund, whole amount or the part thereof to which the nomination does not relate, as the case may be, shal, not-withstanding any nomination purporting to be in favour of any person or persons other than a member or members of his family, become payable to the members of his family in equal shares:

Provided that no share shall be payable to-
(i) sons who have attained legal majority;
(ii) sons of a deceased son who have attained legal majority;
(iii) married daughters whose hunband are alive;
(iv) married daughters of a deceased son where husbands are alive;
if there is any member of the family other than those specified in clauses (i), (ii), (iii) and (iv);

Provided further that the widow or widows and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the subscriber and had been exempted from the provisions of clause (i) of the first proviso.

30(ii) when the subscriber leaves no family :- if, nomination made by him in accordance with the provisions, of rule 4 in favour of any person or persons subsists, the amount standing to his credit in the Fund or the part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified in the nomination.

30(iii) nominee(s) or any other claimant(s) may claim final paymnets of balance, in the Provident Fund Account in the prescribed form XIV.

31. Manner of payment of amount to credit in the Fund.- (1) When the amount standing to the credit of a subscriber in the Fund becomes payable, it shall be the duty of the Account Officer to make payment as provided in section 4 of the Provident Fund Act, 1925 (XIX of 1925) on receipt of an application from the subscriber in the prescribed form XV.

31 (2) If the person to whom, under these rules, any amount of policy to be paid, assigned, reassigned or delivered, is a lunatic for whose estate a manager has been appointed in this behalf under the Indian Lunacy Act, 1912 (IV of 1912), the payment, or reassignment or delivary shall be made to such manager and not to the lunatic.

Provided that where no manager has been appointed and the person to whom the sum is payable is certified by a Magistrate to be lunatic, the payment shall, under the orders of the Collector be made in terms of sub-section (1) of section 95 of the accounts officer shall pay only the amount of the Indian Lunacy Act,1912 to the person haring change of such lunalic which he thinks fit to the person having charge of the lunatic and the surplus if any shall be paid for the maintenance of such members of the lunatics family as are dependent on him for maintenance.

31(3) Payments of the amount withdrawn shall be made in India only. The persons to whom the amounts are payable shall make their own arrangements to receive payment in India. The following procedure shall be adopted for claiming payments by a subscriber namely:-

31(3)(i) To enable a subscriber to submit an application for withdrawal of the amount in the Fund, the Head of Office shall send to every subscriber necessary forms either one year in advance of the date on which the subscriber attains the age of superannuation, or before the date of his anticipated retirement, if earlier, with instructions that they should be returned to him duly completed within a period of one month from the date of receipt of the forms by the subscriber. The subscriber shall submit the application to the Accounts Officer through the Head of Office or Department for payment of the amount in the Fund. The application shall be made:-

(a) for the amount standing to his credit in the Fund as indicated in the Accounts Statement for the year ending one year prior to the prior to the date of his superannuation, or his anticipated date of retirement, or
(b) for the amount indicated in his ledger account in case the Accounts Statement has not been received by the subscriber.

31(3)(ii) the subscriber shall make another application immediately after the last fund deduction has been made and the exemption from subscription to the fund has begun to operate, for the payment of subscriptions made by him and the recoveries effected against advances, if any, during the periods not covered by the first application referred to at (1) above.

31(3)(iii) The Head of Office/Department shall forward the applications to the Accounts Officer indicating the advances taken and the recoveries effected against the advance which are still current and the number of instalments yet to be recovered in respect of each advance and also indicate the withdrawals, if any, taken by the subscriber;

31(3)(iv) The Accounts Officer shall after verification with the ledger account issue an authority for the consolidated amount indicated in the two applications referred to (I) & (iii) above at least a month before the date of superannuation but payable on the date of the superannuation;

31 (3) (v) The authority mentioned in clause (iii) will constitute the first instalment of payment, a second authority for payment will be issued as soon as possible after superannuation. This will be related to the contribution made by the subscriber subequent to the amount mentioned in the application submitted under clause (i) plus the refund of instalments against advances which ere current at the time of the first application.

31(3) (vi) After forwarding the application for the final payment to the Accounts Officer, advance/withdrawal may be sanctioned but the amount of advance/withdrawal shall be drawn on an authorisation from the Accounts Officer concerned who shall arrange this as the formal sanction of sanctioning authority is received by him.

31(4) When the amount standing to the credit of a subscriber has become payable under rule 28, 29 or 30 the Accounts Officer shall authorise prompt payment of the amount in the manner indicated in sub-rule (3).
32. Method of maintaining accounts.- All sums paid into the Fund under these rules shall be credited in the books of the Government to an account named "The all India Service Provident Fund". Sums of which payment has not been taken within six months after they become payable under these rules shall be transferred to "Deposits" at the end of the year and treated under the ordinary rules relating to deposits.

33. Number of account to be quoted at the times of payment of subscription.- When paying a subscription, either by deduction from emoluments or in cash, a subscriber shall quote the number of his account in the Fund, which shall be communicated to him by the Account Officer. Any change in the number shall similarly be communicated to the subscriber by the Accounts Officer.

34. Annual statements of accounts to be supplied to subscriber.- (1) As soon as possible after the close of each year, the Account Officer shall send to each subscriber a statement of his account in the Fund showing the opening balance as on the 1st April of the year, the total amount credited or debited during the year, the total amount of interest credited as on the 31st March of the year and the closing balance on that date. The Account Officer shall attach to the statements of account an enquiry whether the subscriber-
(a) desires to make any alteration in any nomination made;
(b) has acquired a family in a case where the subscriber has made no nomination in favour of a member of his family.

34 (2) Subscribers should satisfy themselves as to the correctness of the annual statement, and errors should be brought to the notice of the Account Officer within three months from the date of receipt of the statement.
34 (3) The Account Officer shall, if required by a subscriber, once, but no more than once, in a year inform the subscriber of the total amount standing to his credit in the Fund at the end of the last month for which his account has been written up.

35. Relaxation of the provisions of the rules in individual cases.- When the Government is satisfied that the operation of any of these rules causes or is likely to cause undue hardship to a member of the Service, it may, after recording the reasons for so doing and notwithstanding anything contained in those rules, deal with the case of such member in such manner as may appear to it to be just and equitable:

Provided that the case shall not be dealt with in any manner less favourable to such member than that prescribed in these rules.
103Explanation.- For the purpose of this rule Government, in relation to a member of the Service borne on a joint Cadre serving in connection with the affairs of a Constituent State, means the Joint Cadre Authority.
36. Interpretation.- If any question arises as to the interpretation of these rules, the Central Government shall decide the same.
37. []
[M.H.A. Notification No. 12/1/54-AIS (II), dated 12-9-1955.]

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