Para 12.29 — MSO (A&E)
Original Rule Text
12.29 The Provident Fund Account of a Government Servant should be maintained by Accounts Officer of the Government on whose cadre the Government Servant has a permanent lien. If the Government Servant has only a provisionally permanent lien but no permanent lien, the Fund Account should be maintained by the Accounts Officer of the Government on whose cadre he has the provisionally permanent lien; if he has no lien of either kind, the account should be maintained by the Account Officer of the Government on whose cadre he is borne at the time.
NOTE:-All credits and debits in respect of the fund transactions of a subscriber should be brought to account in the books of the Government concerned by the Accounts Officer who maintains the subscriber's account.
What This Means
A government servant's Provident Fund account is maintained by the Accounts Officer of the government on whose cadre they hold a permanent lien. If they only have a provisionally permanent lien, that government's Accounts Officer maintains the account. If the servant has no lien at all, the account stays with the Accounts Officer of the government on whose cadre they are currently borne. All PF credits and debits must be booked in the accounts of the government whose Accounts Officer maintains the subscriber's account.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1PF account maintained by the AG of the government holding the subscriber's permanent lien
- 2If only provisionally permanent lien exists, that government's AG maintains the account
- 3If no lien of either kind, the AG of the current cadre maintains the account
- 4All PF transactions (credits and debits) are booked in the maintaining government's accounts
- 5This determines which AG is responsible regardless of where the employee is currently posted
Practical Example
An IAS officer from the Madhya Pradesh cadre is on deputation to the Government of India. His permanent lien is on the MP cadre, so the AG, Madhya Pradesh maintains his GPF account. All his GPF subscriptions deducted by the GoI are settled to the MP AG's books through inter-government settlement accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What determines which AG maintains a subscriber's PF account?▼
Where are the PF transactions booked if the subscriber is on deputation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.