Para 2.11 — GPF_MANUAL

2.11 The immunity provided by section 3(1) of the Provident Fund Act, against deductions from accumulations in a Provident Fund of any debt incurred or liability owed does not extend of the liabilities incurred by the subscriber’s nominee after the subscriber’s death. The Provident Fund balances resting in a dependent are liable to attachment for debts incurred by the dependent after the subscriber’s death and where such debts are due to the Government by whom the balances are payable, they could be set off against such balances under the general law relating to the setting off of claims and counter claims between the two parties.