Para 12.10 — MSO

12.10 The Provident Funds referred to here are Government Provident Funds within the meaning of the Provident Funds Act, 1925 and are detailed below. The procedure prescribed in the ensuing paragraph is applicable to these Provident Funds so far as it is not inconsistent with the provisions of the Provident Fund rules themselves.

(i) General Provident Fund.

(ii) I.C.S. Provident Fund.

(iii) I.C.S. (Non-European Members) Provident Fund.

(iv) All India Services Provident Fund.

(v) Contributory Provident Fund.

(vi) Other Miscellaneous Provident Funds.

Note.-In so far as the General and Contributory Provident Funds are concerned, the Provident Fund Rules, mentioned above include any rules framed by the President, State Governments and Chief Commissioners applicable to subscribers under their rulemaking control.

The legal position in regard to the provisions in the Provident Fund Rules has been dealt with in the "Memorandum explanatory of Government Provident Fund rules vis-àvis the law on the subject" which has been prepared by the Government of India in consultation with their legal advisers. The Memorandum as stated in the preface thereto is not exhaustive and exceptional cases may arise, which are not convered by the instructions in the memorandum but it will be found useful in dealing with the generality of cases arising under the various Provident Fund Rules.