Rule 1 — GPF
Original Rule Text
THE GENERAL PROVIDENT FUND (CENTRAL SERVICE) RULES, 1960 RULE 1 – SHORT TITLE AND COMMENCEMENT 1. Short title and commencement.-
(a) These rules may be called the General Provident Fund (Central Services) Rules, 1960.
(b) They shall be deemed to have come into force on the 1st April, 1960.
2. Rule 2- Definitions.- (1) In these Rules unless the context otherwise requires-
(a) "Accounts Officer" means the officer to whom the duty to maintain the Provident Fund Account of the subscriber has been assigned by Government or the Comptroller and Auditor-General of India, as the case may be.
NOTE.- In relation to those subscribers who are officers borne on the cadre of the Indian Audit and Accounts Department or officers belonging to Group 'A', 'B' or 'C' Service and borne on the cadres of those Union Territory Administrations where the Provident Fund Accounts have not been departmentalized, the duty to maintain the Provident Fund Accounts shall be assigned by the Comptroller and Auditor-General of India. In relation to the other subscribers, this duty shall be assigned by Government.
(b) Save as otherwise expressly provided "emoluments" means pay, leave salary, or subsistence grant as defined in the Fundamental Rules and includes dearness pay appropriate to pay, leave salary or subsistence grant, if admissible, and any remuneration of the nature of pay received in respect or foreign service.
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(c) "Family" means-
(i) in the case of a male subscriber, the wife or wives, parents, children, minor brothers, unmarried sisters, deceased son's widow and children and where no parents of the subscriber is alive, a paternal grandparent:
Provided that if a subscriber proves that his wife has been judicially separated from him or has ceased under the customary law of the community, to which she belongs to be entitled to maintenance she shall henceforth be deemed to be no longer a member of the subscriber's family in matters to which these rules relate unless the subscriber subsequently intimates, in writing to the Accounts Officer that she shall continue to be so regarded;
(ii) in the case of a female subscriber, the husband, parents, children, minor brothers, unmarried sisters, deceased son's widow and children and where no parents of the subscriber is alive, a paternal grandparent:
Provided that if a subscriber by notice in writing to the Accounts Officer expresses her desire to exclude her husband from her family, the husband shall henceforth be deemed to be no longer a member of the subscriber's family in matters to which these rules relate, unless the subscriber subsequently cancels such notice in writing.
NOTE. - "Child" means a legitimate child and includes an adopted child, where adoption is recognized by the personal law governing the subscriber * [or a ward under the Guardians and Wards Act, 1890 (8 of 1890), who lives with the Government servant and is treated as a member of the family and to whom the Government servant has, through a special will, given the same status as that of a natural born child].
(d) "Fund" means the General Provident Fund.
(e) "Leave" means any variety of leave recognized by the Fundamental Rules or the Civil Service Regulations or the Revised Leave Rules, 1933.
(f) "Year" means a financial year. (2) Any other expression used in these rules which is defined either in the Provident Funds Act, 1925 (19 of 1925) or in the Fundamental Rules is used in the sense therein defined. (3) Nothing in these rules shall be deemed to have the effect of terminating the existence of the General Provident Fund as heretofore existing or of constituting any new Fund.
*Inserted vide Notification No. 13 (5)-P & PW/90-E (GPF), dated the 21st November, 1990, published as S.O. No. 3272 dated the 8th December, 1990.
RULE- 3 : CONSTITUTION OF THE FUND 3. Constitution of the Fund. – (1) The Fund shall be maintained in rupees. (2) All sums paid into the Fund under these rules shall be credited in the books of Government to an account named "The General 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.
Provided that no such servant as has been required or permitted to subscribe to a Contributory Provident Fund shall be eligible to join or continue as a subscriber to the Fund, while he retains his right to subscribe to such a Fund:
Provided further that a temporary Government servant, who is borne on an establishment or factory to which the provisions of Employees' Provident Funds Scheme, 1952, framed under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), would apply or would have applied but for the exemption granted under Section 17 of the said Act, shall subscribe to the General Provident Fund if he has completed six months' continuous service or has actually worked for not less than 120 days during a period of six months or less in such establishment or factory or in any other establishment or factory to which the said Act applies, under the same employer or partly in one and partly in the other.
1 [Provided also that nothing contained in these rules shall apply to Government servant appointed on or after the 1 st day of January, 2004.]
EXPLANATION. - For the purposes of this rule "continuous service" shall have the same meaning assigned to it in the Employees' Provident Funds Scheme, 1952, and the period of work for 120 days shall be computed in the manner specified in the said scheme and shall be certified by the employer.
NOTE 1.- Apprentices and Probationers shall be treated as temporary Government servants for the purpose of this rule. NOTE 2.- A temporary Government servant who completes one year of continuous service during the middle of a month shall subscribe to the Fund from the subsequent month.
NOTE 3.- Temporary Government servants (including Apprentices and Probationers) who have been appointed against regular vacancies and are likely to continue for more than a year may subscribe to the General Provident Fund any time before completion of one year's service.
1. Inserted vide. Notification F. No. 38/16/2003-P. & P.W. (A), dated the 30th December, 2003 published under S.O. 1485 (E) dated 30th December, 2003.
Rule-4: CONDITIONS OF ELIGIBILITY 4. Conditions of eligibility - All temporary Government servants after a continuous service of one year, all re-employed pensioners (other than those eligible for admission to the Contributory Provident Fund) and all permanent Government servants shall subscribe to the Fund: