Para 12.3 — MSO (A&E)
Original Rule Text
12.3 The certified lists should furnish the following particulars when necessary, the remarks column of the list being utilised for the purpose:-
(i) the reasons for non-recovery of subscriptions in any particular case, or for recoveries for broken periods;
(ii) in the event of a subscriber being transferred to another Account circle, the designation of the Account Officer to whose jurisdiction the subscriber has been transferred and the date up to which recovery has been made from him prior to his transfer;
(iii) the period of leave granted to a Government Servant and the date up to which subscription has been or will be recovered in India.
What This Means
The monthly certified lists of PF recoveries must include specific details when relevant: reasons for non-recovery of subscriptions in any case, information about subscribers transferred to another Account circle (including the new Accounts Officer's designation and the date up to which recovery was made), and details of leave granted to a government servant along with the date up to which subscription has been or will be recovered in India.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Reasons for non-recovery of subscriptions must be stated in the certified list
- 2Transfer details: new Accounts Officer and date of last recovery before transfer
- 3Leave details: period of leave and date up to which subscription was recovered
- 4The remarks column of the certified list is used for these particulars
- 5Ensures complete audit trail for exceptions to regular subscription recovery
Practical Example
An employee goes on two years' study leave abroad. The monthly certified list notes: 'Leave from 01-Apr-2025 to 31-Mar-2027, study leave abroad. Subscription recovered in India up to March 2025. No recovery during leave period as subscriber is abroad and has opted to discontinue subscription during leave as permitted under Rule X.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What must be mentioned when a subscriber is transferred to another account circle?▼
Where in the certified list are these additional details recorded?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.