Para 12.10 — MSO (A&E)
Original Rule Text
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.
What This Means
This paragraph lists the Government Provident Funds covered under the Provident Funds Act, 1925 — including the General Provident Fund, ICS Provident Funds, All India Services Provident Fund, Contributory Provident Fund, and other miscellaneous PFs. The procedures described in subsequent paragraphs apply to all these funds, except where the specific fund rules say otherwise. A Government of India memorandum explaining the legal position of PF rules is available as a reference.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Six categories of Government Provident Funds are listed
- 2All fall under the Provident Funds Act, 1925
- 3Subsequent procedural paragraphs apply unless the specific fund rules override them
- 4GPF and CPF rules may be further modified by President/State Governments/Chief Commissioners
- 5A GoI memorandum explains the legal position of PF rules vs. the law
Practical Example
An Accounts Officer needs to process a withdrawal from the All India Services Provident Fund. She first checks the specific AIS PF rules for any special provisions. Finding none that override the general procedure, she follows the standard withdrawal process described in the subsequent paragraphs of Chapter 12.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Which Provident Funds are covered under this paragraph?▼
Do State Government employees also fall under these rules?▼
What is the GoI memorandum mentioned in the Note?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.