GPF Rules

GENERAL PROVIDENT FUND (CENTRAL SERVICES) RULES

Short Title and Definitions
1.
(a) These rules may be called the General Provident Fund (Central Services) Rules.
(b) They shall come into force on the 1st April, 1934.
2.
(1)

In these rules:
(a)

Account Officer means such officer as may be appointed in this behalf by

the Auditor-General of Pakistan.

(b)

Except where otherwise expressly provided emoluments means 'pay,

leave salary or subsistence grant as defined in the Fundamental Rules,
and includes[Pay in foreign exchange] converted at official rate of
exchange. [
]

(c)

Family means
(i)

in the case of a male subscriber, the wife .or wives and children of a
subscriber, and the widow, or widows, and children of a deceased
son of the subscriber. .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 indicates by
express notification in writing to the Account Officer that she shall
continue to be so regarded;

(ii)

in the case of a female subscriber, the husband and children of a

subscriber, and the widow or widows and children of a deceased
son of a subscriber :

Provided that if a subscriber by .notification in writing to the Account

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 formally in writing her notification
excluding him.
NOTE I.Children means legitimate children.
NOTE II.An adopted child shall be considered to be a child when
the Account Officer, of if any doubt arises in the mind of the Account
Officer, the Solicitor to the Government of Pakistan is satisfied that
under the personal law of the subscriber, adoption is legally

recognised as conferring the status of a natural child, but in this

case only.
(d) Fund means the General Provident Fund.
(e) Leave means any variety of leave recognised by the Fundamental rum or the Civil
Service Regulations.
(f) Year means a Financial year.
(g) Continuous Service means service which includes all kinds of leave with or without pay
and foreign service.
(2) Any other expression used in these Rules which is defined either in the Provident Funds
Act (XIX 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.
Constitution of the fund
3. The Fund shall be maintained in Pakistan in rupees.
4. All Government servants in permanent, temporary or officiating service (including
probationary service) irrespective of the class to which they belong,; whose conditions
of service the President is competent to determine, shall be eligible to join the Fund :
Provided that no such Government 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 any Government servant not qualified for membership;
under this rule who has been duly admitted to membership under rules or orders
heretofore in force shall continue to be a member and shall be governed by any special
provision relating to obligation for, and rates of, subscription from time to time contained
in those rules or orders for so long as his conditions of service continue to be
determined by the President.
5. Deleted.
6.
(1) All eligible Government servants hi permanent pensionable and non pensionable
service and those temporary or officiating Government servants who have completed 2
years continuous temporary and/or officiating service shall join the Fund as compulsory
subscribers.
(2) All other eligible Government servants may elect to join the Fund as optional
subscribers.
Government decisions.As doubts have been expressed on certain points
arising out of the introduction of the compulsory General Provident Fund Scheme, it has
been decided as follows :

(i)

Government servants who have been re-employed after retirement should be treated as
compulsory subscribers to the General Provident Fund if the period of such reemployment exceeds two years.

(ii)

Government servants who have been re-employed after retirement without any
stipulation as regards the period but are likely to be replaced at any time as soon as
suitable officers are available may be treated at par with temporary Government
servants similarly placed.

(iii)

In the case of re-employed personnel whose pay on re-employment has been fixed on
pay minus pension basis, the rate of compulsory subscription may be determined on the
pay received from Government ignoring the amount of pension drawn separately. In the
case of officials whose pension is held in abeyance in whole
in pan during the period
of re-employment, the amount of compulsory subscription to the Provident Fund shall
be determined with reference to the actual pay drawn by them.

(iv)

Contract Officers whose contract does not provide for subscribing to General Provident
Fund may be invited by the appointing authority to join the scheme as compulsory
subscribers.

(v)

Persons who are not career officers but are appointed in Pakistan Missions abroad as
Ambassadors, Ministers and to other diplomatic posts may also be brought within the
purview of the Compulsory Provident Fund Scheme as a whole.

(vi)

The compulsory savings scheme is not applicable to the locally recruited staff in
Pakistan Missions abroad.
[G.P.M.F., O.M. No. F. I7 (27)-RI/53. dated 30-12-1953.]

7.
(i)

A Government servant who exercises the option allowed by rule 6 (2) may discontinue
subscribing to the Fund at any time, but his right of renewing subscription shall lapse if
he discontinues subscribing except when on leave, more than three times.

(ii)

If a Government servant's right to resume subscription lapses under sub-rule (i) of this
rule he shall nevertheless retain his other rights and liabilities as a subscriber to the
Fund ; and no final withdrawal of his deposits shall be allowed except on the happening
of one or other of the contingencies provided for in rules 29, 30 and 31.
Nominations

8.
(1)

A subscriber shall, as soon as may be after joining the Fund, send to the Account Officer
a nomination conferring on one or more persons the right to receive the amount that
may stand to his credit in the Fund, in the event" of Ills death before that amount has
become payable, or having become payable has not been paid :
Provided that if, at the time of making the nomination, the subscriber has a
family, the nomination shall not be in favour of any person or persons other than the
members of his family.
Administrative Instruction:

A copy of the nomination paper may be kept in service book of the employee in
the case of non-gazetted Government servant and in the personal file in the case of a
Gazetted officer.
(2)

If a subscriber nominates more than one person under sub-rule (1), he shall specify in
the nomination the amount or share payable to each of the nominees in such manner as
to cover the whole of the amount that may stand to his credit in the Fund at any time.

(3)

Every nomination shall be in such one of the Forms set forth in the First Schedule as is
appropriate in the circumstances.

(4)

A subscriber may at any time cancel a nomination by sending a notice in writing to the
Account Officer:
Provided that the subscriber shall, along with such notice, send a fresh
nomination made in accordance with the provisions of sub-rules (1) to (3).

(5)

Without prejudice to the provisions of sub-rule (4), a subscriber shall along with every
nomination made by him under this rule send to the Account Officer a contingent notice
of cancellation which shall be in such one of the Forms set forth in Second Schedule as
is appropriate in the circumstances.

(6)

Immediately on the occurrence of any event by reason of which the contingent notice of
cancellation referred to in sub-rule (5) becomes operative and the nomination to which
that notice relates consequently stands cancel the subscriber shall send to the Account
Officer a fresh nomination made in art dance with the provisions of sub-rules (1) to (3).

(7)

Every nomination made, and every notice of cancellation given, by a subscriber shall, to
the extent that it is valid, take effect on the date on which it is received by the. Account
Officer.

(8)

Nothing in sub-rules (1) to (3) shall be deemed/to invalidate or to require the

replacement by a nomination thereunder of, a nomination, duly made before and
subsisting on the 4th September, 1941:
Provided that in respect of every such nomination, the subscriber shall,
as soon as may be after the said date send to the Account Officer a contingent notice of
cancellation in such one of the Forms set forth in Second Schedule as is appropriate in
the circumstances.
Subscribers Accounts
9. An account shall be prepared in the name of each subscriber and shall show the
amount of his subscriptions with interest thereon calculated as prescribed in sub-rule (2)
of Rule 14.
Conditions and Rates of Subscription
10.

(1)

Except as provided in rule 7, a subscribe shall subscribe monthly to the Fund except
during a period of suspension:
Provided that a subscriber may, at his option, elect not to subscribe during leave:

Provided further that a subscriber on reinstatement after a period passed under

suspension shall be allowed the option of paying in one sum, or in instalments, any sum
not exceeding the maximum amount of arrear subscriptions permissible for that period.
(2)

The subscriber shall intimate his election not to subscribe during leave in the following
manner:(a) If he is an officer who draw his own pay bills, by making no deduction on account of
subscription in his first pay bill drawn after proceeding on leave.
(b) if he is not an officer who draws his own pay bills, by written communication to the head
of his office before he proceeds on leave. Failure to make due and timely intimation
shall be deemed to constitute an election to subscribe. ,
The option of a subscriber intimated under this sub-rule shall be final.

(3)

A subscriber who has, under rule 30, withdrawn the amount standing to his credit in the
Fund shall not subscribe to the Fund after such withdrawal unless and until he returns to
duty.
11.

(1)

The amount of subscription towards G. P. Fund shall be fixed by the Government from
time to time.

(2)

Where on account of promotion or reversion of a subscriber his rate of subscription

changes the change shall take effect only from the 1 st of June next.]
12. When a subscriber is transferred to foreign service or sent on deputation out of
Pakistan, he shall remain subject to the rules of the Fund in the same manner as if he
were not so transferred or sent on deputation.
Realisation of subscriptions
13.

(1)

When emoluments are drawn from a Government treasury n Pakistan or when the
Government servant is on foreign service outside Pakistan, the recovery of
subscriptions on account of these emoluments and >f the principal and interest of
advances shall be made from the emoluments themselves, and recovery on the above
account from Government servants on foreign service outside Pakistan shall be made in
foreign exchange through the Embassy of Pakistan in the country concerned in such
manner as the Federal Government may, from time, direct.

(2)

When emoluments are drawn from any other source the subscriber shall forward his
dues monthly to the Account Officer.

(3)

If a Government servant fails to subscribe with effect from the late on which he is
required to join the Fund under rule 6, the total amount due to the Fund on account of
arrears of subscription shall, with interest thereon at the rate provided in rule 14,
forthwith be paid by the subscriber to the Fund, or in default be ordered by the Account
Officer to be recovered by deduction from the emoluments of the subscriber by instalments or otherwise, as may be directed by the authority competent to sanction an

advance for the grant of which special reasons are required under clause (c) of sub-rule
(1) of rule 15.
Interest
14.
(1)

Subject to the provisions of sub-rule (5) below Government shall pay to the credit of the
account of a subscriber interest at such rate as may be determined for each year
according to the method of calculation prescribed from time to time by the Government
of Pakistan ;
Provided that, if the rate of interest determined for a year is less than 4 per cent,
all existing subscribers to the Fund in the year preceding that for which the rate has for
the first time been fixed at less than 4 per cent, shall be allowed interest at 4 per cent.

(2)

Interest shall be credited with effect from last day in each year in the following manner :

(i)

on the amount at the credit of a subscriber on the list day of the preceding year, lest any
sums withdrawn during the current year-interest for twelve months ;

(ii)

on sums withdrawn during the current yearinterest from the beginning of the current
year up to the last day of the month preceding the month of withdrawal;

(iii)

on all sums credited to the subscriber's account after the last day of the preceding yearinterest from the date of deposit up to the end of the current year ;

(iv)

the total amount of interest shall be rounded to the nearest whole rupee, fifty paisa
counting as the next higher rupee:
Provided that when the amount standing at the credit of a subscriber has become
payable, interest shall thereupon be credited under this sub-rule in respect only of the
period from the beginning of the current year or from the date of deposit, as the case
may be, up to the date on which the amount standing at the credit of the subscriber
became payable.

(3)

In this rule, the date of deposit shall, in the case of a recovery from emoluments, be
deemed to be the first day of the month in which it is recovered; and in the case of an
amount forwarded by the subscriber, shall be deemed to be the first day of the month of
receipt if it is received by the Account Officer before the fifth day of that month, but if it is
received on or after the fifth day of that month ,the first day of the next succeeding
month.

(4)

In addition to any amount to be paid under rules 29, 30 or 31, interest thereon up to the
end of the month preceding that in which the payment is made [ ] shall be payable to the
person to whom such amount is to be paid :
Provided that where the Account Officer, has intimated to that person (or his
agent) a date on which be is prepared to make payment in cash, or has posted a
cheque in payment to that person, interest shall be payable only up to the end of the
month preceding the date so intimated, or the date of posting the cheque, as the case
may be:

[Provided further that if the person claiming the payment does not send an
application in that behalf within six months of the date on which the amount standing at
credit of the subscriber has become payable under Rule :29, interest shall be payable
upto the end of sixth month after the month in which the amount became payable.
[Note:Where the payment of the accumulations in the fund or any part thereof
standing to the credit of a subscriber is delayed for administrative reasons (such
as accounting for the missing credits, transfer of account from one audit office to
another audit office or other similar reasons) interest on the accumulations or, as
the case may be, the part thereof shall be payable upto the end of the month
preceding that in which the payment of the accumulations or any part thereof is
made.]
(5) Interest shall not be credited to the account of a Muslim subscriber if he informs the
Account Officer that he does not wish to receive it; bat if he subsequently asks for
interest, it shall be credited with effect from the first day of the year in which he asks for
it.
.
Government derision.A question has been raised as to what course should
be adopted in the case of a subscriber who intimates his intention to forego interest
already accrued on his deposits in the Provident Fund. As the relevant rules did not
provide for any such contingency, the matter has been considered by the Government
of Pakistan and it has been decided that there is no objection to the interest in such
cases being withheld and credited to Government revenues, on the written intimation of
the subscriber concerned.
The interest already credited to the subscriber's account in such cases should be
re adjusted by debit to his Provident Fund Account and contra credit to the head ["600
Transfer Payments610 Interest-616 Others) or ["1100 Income from Property and
Enterprise1130 Interest1139 Others"] according as the amount of interest was
originally credited to the subscriber's account during the current year or previous year.
[G.P.M.F. letter No. F. 17(7)-RI/53. dated 13-3-1953)
(6) The interest on amounts which under sub-rule (3) of rule 13, sub-rule (5) of rule 16, subrule (3) of rule. 19, sub-rule (4) of rule 21, sub-rule (1) of rule 23, sub-rule (!) or (2) of
rule 24, rule 29 or rule 30 are replaced at the credit of the subscriber in the Fund, shall
be calculated at such rates as may be successively prescribed under sub-rule (I) of this
rule and so far as may be in the manner described in this rule.
Government decision.A question was raised as to how the rate of interest
should be allowed on current accounts as well as in the case of final payment of
Provident Funds. It has been decided that in the case of final payment of Provident
Fund Accounts, the Accounts Officer should not calculate and pay interest for the year
for which the rate of interest has not actually beep intimated by the Government and
that the residual payment may be allowed later on as and when the orders regarding the
fixation of rate of interest for that year are issued by the Government.
As regards the current accounts, the interest for the year should be calculated
and added to the accounts as and when the rate of interest for the year has been
announced by the Government.

[G P., M.F. letter No. F. 9(2)-R3/67. dated 25-2-1967 addressed to the

Comptroller and Auditor-General of Pakistan. Lahore.]
Advances from the Fund
15.
(1) A temporary advance may be granted to a 'Subscriber from the amount standing to his
credit in the Fund at the discretion of the appropriate authority specified in the Sixth
Schedule, subject to the 'following conditions:
(a) Mo advance shall be granted unless the sanctioning authority ii satisfied that the
applicant's pecuniary circumstances justify it, and that it will be expended on the
following object or objects and not otherwise :
(i)

to pay expenses incurred in connection with the prolonged illness of the applicant or[the
applicants spouse] any person actually dependent on him ;

(ii)

to pay for the overseas passage for reasons of health or education of the applicant or
any person actually dependent on him;

(iii)

to pay obligatory expenses on a scale appropriate to the applicant's status in connection

with funerals, or ceremonies which by his religion it is incumbent on him to perform [or
in connection with his marriage or the marriage of any member of his family] [or of a
female relative who is actually dependent on him:]
[Provided that an advance for the purchase of a motor car, motor cycle or
bicycle may be granted, subject to the terms and conditions laid down in paragraphs
254 to 263-A of the General Financial Rules, Volume I, to a subscriber whose deposits
in the Fund carry no interest and who does not take any advance for that purpose from
Government.

(b) The sanctioning authority shall record in writing its reason for granting the advance.
(c) An advance, shall not exceed three months pay or half of the amount at the credit of the
subscriber in the fund, whichever is lets, except for special reasons. The subscriber
shall state the special reasons in the application submitted for the grant of ad vance but
if the reason is of a confidential nature which the subscriber does not want to disclose in
writing it may be, or caused to be, communicated to the sanctioning authority personally
and confidentially.
(d) A second advance may be allowed but only in rare and exceptional cases and subject
to the following conditions:
(i)

A second advance shall be sanctioned by the authority next above the sanctioning
authority;

(ii)

the authority sanctioning the second advance shall record reasons for sanctioning the
second advance ; and

(iii)

the outstanding balance of the first advance with interest, if any, shall be recovered from
the amount of the second advance being sanctioned 10 that only one advance remains
outstanding at one time.]

(2) In fixing the amount of an advance, the sanctioning authority shall pay due regard to the
amount at the credit of the subscriber in the fund.
Government decisions. --(2) A question was raised whether a temporary advance could be granted under rule15 (1)
(a) (ii) of the General Provident Fund (Central Services) Rules to pay off deferred
dower claimed by the wife of a subscriber at some later stage after the marriage, as an
expense connected with the marriage. It was held that as the payment of 'dower' was a
necessary element in Muslim marriage and either before or simultaneously with the
nikah' ceremony, the husband binds himself down in the presence of the witnesses to
make this payment whether it is prompt or deferred, the liability is incurred with the
marriage. It has, therefore, been decided that temporary advance may be allowed to a
subscriber from his General Provident Fund for the payment of 'dower' subject to the
following conditions :
(i)

The official drawing the advance shall produce evidence within one month of the drawal
of the advance that he had actually paid the 'dower', failing which the advance shall be
recovered in lump sum.

(ii)

The advance in connection with the marriage shall be allowed only once, i.e. if the
Government servant had taken advance for marriage expenses at the time of marriage,
he shall not be allowed advance for ' dower' again later on.

(iii)

The amount of the advance shall not exceed the limits laid down in rule 15(1) (c) of the
General Provident Fund (Central Services) Rules or the actual amount of the' dower'
fixed whichever is less, a proof of which shall be produced by the subscriber concerned.
IG.P.M.F. O.M. No. F. 9(12)-R-3/61, dated 15-1-1962.]

(2) If a Government servant who has not drawn any advance from G.P. Fund previously or
a period of 12 months has elapsed after the final repayment of all previous advances
together with the interest thereon, applies, for an advance from the G. P. Fund, the
amount of which may, for special reasons, exceed three months pay, or 50% of the
balance, whichever is less, it will be sanctioned in accordance with the powers
delegated in the Sixth Schedule to the G.P. Fund (Central Services) Rules.
[G.P.F., D.O.M. No. F. 2(55>R. 8/72, dated 23-8-1973].
15-B. An advance for construction of a house (anywhere in Pakistan) for occupation by the
subscriber himself A [or completely reconstructing or for extending/renovating house
already owned by the government servant concerned or by his wife and children or by
any of them,] may be granted to him from the amount standing to his credit1 in the Fund
at the discretion of the appropriate authority specified in the Sixth Schedule subject to
the following conditions, namely:(a) Advance shall be granted as nearly as may be in accordance with the terms and
conditions set out in paragraph 253-A of General Financial Rules, except as expressly
provided in this rule.
(b) Advance shall in no case exceed (24) months pay of the subscriber or 80% of the
amount at the credit of the subscriber in the fund, whichever is lesser.

(c) [23]The sanctioning authority shall see that the land and the house constructed thereon,
for which the advance is granted, is mortgaged to the President in the form set forth in
the Seventh Schedule to these Rules, within three months after the advance is drawn.
(d) Mortgage deed shall be registered within four months of its execution.
(e) Recovery Shall be made at the rate of [7%] of the subscribers pay commencing from
the fourth issue of pay after the first instalment of the advance is drawn:
[Provided that, where the amount of the advance does not exceed 18 month's
pay of the subscribers, recovery shall be made at 5% of the pay.]
Note.In case where a subscriber draws only a part of the house building
advance from his Provident Fund the total of the house building advance taken
from Government as loan and the advance from the Provl dent Fund shall be
limited to [24] months' pay of the subscriber. Recovery in such a case on account
of advance from the Fund will commence immediately after the loan from
Government with interest accrued thereat has been fully repaid.
Government decisions.Please see Government decision No. (I) under rule
15-B. (Now substituted by new rule 15-B).
(2) It has been decided that the advance from the G.P. Fund Account of a Government
servant granted for the construction of a house under the existing orders shall not
henceforth be taken into account for the purpose of calculating the total House Building
Advance to which a Government servant is entitled.
(G.P.F D., O.M. No. F. 9(1)-R 9/72, dated 20-11-1972)
15-B.
(1) Only three non-refundable advances, one each after attaining the age of 45, 50 and 55
years, shall be admissible to a subscriber.
(2) A non- refundable advance applied for after the subscriber bad attained the age of 45
years but before attaining the age of 50 years shall be admissible for the purposes and
subject to the conditions mentioned herein:
(i)

Construction of a house (anywhere in Pakistan) on land owned by him or by his wife or

children or by any of them. The advance shall mutatis mutandis be governed by the
same terms and conditions as are applicable to an advance granted under rule 15-A,

(ii)

Completely re-constructing or for extending or renovating a house already owned by the

Government servant concerned or by his wife and children or by any of them. The
advance shall mutatis mutandis be governed by the same terms and conditions as are
applicable to an advance granted under rule 15-A.

(iii)

Purchase of agricultural land,

(iv)

Purchase of a house for his residence,

(v)

Repayment of loan taken from a financial institution.

Conditions:

(a) Save as provided in clause (c), no recovery of the advance shall be made from the
subscriber and the amount advanced shall be treated as part of the final payment
of the amount standing to the credit of the subscriber when the final payment
becomes due.
(b) The land purchased, or the house constructed or reconstructed by expending the
amount of the advance shall not be required to be mortgaged with the President.
(c) The first instalment of the advance, or where the subscriber desires draw the
amount of the advance in a lump sum shall be drawn only after an agreement is
executed between the subscriber and the in the forms set forth in the Eighth,
Ninth or Tenth schedule to these Rules, as the case may be.
(d)

In case the reconstructed house, the house, or the agricultural land as the case
may be, is sold or otherwise alienated while the subscriber is in service, the
subscriber shall forthwith repay into Fund the entire amount of the advance
together with interest thereon, in a lump sum.

(e)

In case the advance for purchase of a house is not utilized for the purpose for
which it has been drawn within three months of drawal, the subscriber shall
forthwith repay into the Fund the entire amount of the advance together with
interest accrued thereon, in a lump sum. Satisfactory evidence shall be produced
before the Account Officer to show the advance has been spent within three
months of its drawal.

(f)

Where an advance is applied to repay a loan taken from a financial institution the
sanctioning authority shall satisfy itself of the amount of loan taken from a
financial institution and the balance payable. The amount of advance shall not, in
any case, exceed the balance payable by the subscriber. The subscriber shall,
within a period of two weeks from the date of drawal of the advance to repay the
loan taken from a financial institution, produce satisfactory evidence before the
Account Officer to show that the advance has been utilized for the purpose for
which it was drawn, failing which the entire amount will become refundable in
lump sum with interest.

(3) No reasons are required to be given for the advances after the subscriber has attained
the age of SO years.
(4) The amount of each advance shall not exceed eighty per cent of balance in the account
of the subscriber on the date of application for the grant of advance.
(5) An advance drawn from G. P. Fund account on refundable basis, may be allowed to be
converted into a non-refundable advance if subscriber has in the meanwhile attained
the age of 45 years.)
16.

(1) An advance shall be recovered from the subscriber in such number of equal monthly
instalments as the sanctioning authority may direct; but such number shall not be less
than twelve unless the subscriber so elects, [or in any case, more than forty-eight.] A
subscriber may, at his option, repay more than one instalment in a month. Each

instalment shall be a number of whole rupees, the amount of the advance being raised
or reduced, if necessary, to admit of the fixation of such instalments. '
(2) Recovery shall be made in the manner prescribed in rule 13, for realisation of
subscriptions, and shall commence on the first occasion after the advance is made on
which the subscriber draws pay, or remuneration on foreign service, for a full month.
Recovery may be postponed, on the subscriber's written request, by the President or
any authority authorised by the President. Recovery shall not be made, except with the
subscriber's consent while he is on leave or in receipt of subsistence grant.
Order.Vacation combined with leave should be treated as leave also for the
purposes of repayment of an advance under rule 16(2) of the General Provident
Fund (Central Services) Rules.
[G.I., F.D., letter No. F. 22(2)-R. 11/37, dated the 18th January, 1937].
(3) If more than one advance 'has been made to a subscriber, each advance shall be
treated separately for the purpose of recovery.
(4)
(a) After the principal of the advance has been fully repaid, interest shall be paid thereon at
the rate of one-fifth per cent of the principal for each month or broken portion of a month
during the period between the drawal and complete repayment of the principal:
Provided that Muslim subscribers whose deposits in the Fund carry no interest
shall not be required to pay into the Fund any additional instalments on account of
interest on advances granted to them from the Fund.
(b) Interest shall ordinarily be recovered in one instalment in the month after complete
repayment of the principal; but, if the period referred to in clause (a) exceeds twenty
months, interest may, if the subscriber so desires, be recovered in two equal monthly
instalments. The method of recovery shall be that prescribed in sub-rule (2). Payment
shall be rounded to the nearest rupee in the manner prescribed in clause (iv) of sub-rule
(2) of rule 14.
(5) If an advance has been granted to a subscriber and drawn by him and the advance is
subsequently disallowed before repayment is completed, the whole or balance of the
amount withdrawn shall, with interest at the rate provided in-rule 14, forthwith be repaid
by the subscriber to the Fund, or in default, be ordered by the Account Officer to be
recovered by deduction from the emoluments of the subscriber by instalments or
otherwise, as may be directed by the authority competent to sanction an advance for
the grant of which, special reasons are required under clause (c) of sub-rule (1) of rule
15 :
Provided that Muslim subscribers whose deposits in the Fund carry no interest
shall not be required to pay any interest.
(6) Recoveries made under this rule shall be credited as they are made to the subscriber's
account in the Fund.
Government decision.

(1) It has been decided to delegate the Powers to postpone recovery of not more
than two advances for a period not exceeding two years to the
Ministries/Divisions
[G.P.F.D., O.M. No. F. 1(5)-R. 12/80, dated 11-3-1981.]
Payments towards Insurance Policies and Family Pension Funds
17.

Subject to the conditions hereinafter contained in rules 18 to 27:

(a) subscriptions to a family pension fund approved in this behalf by the President may, at
the option of a subscriber, be substituted in whole or part for subscripti-ons due to the
Fund in Pakistan ; and
(b) the amount of subscriptions with interest thereon standing to the credit of a subsc-riber
in the Fund may be withdrawn to meet
(i)

a payment towards a policy of life insurance ;

(ii)

the purchase of a single payment insurance policy ;

(iii)

the payment of a single premium or subscriptions to a family pension fund approved in

this behalf by the President:
Provided that no amount shall be withdrawn (1) before the details of the
proposed policy have been submitted to the Account Officer and accepted by him as
suitable or (2)to meet any payment or purchase made or effected more than twelve
months before the withdrawal, or (3) in excess of the amount required to meet a
premium or subscription actually due for payment within six months of withdrawal:
Provided further that payments towards an educational endowment policy may
not be substituted for subscriptions to the Fund and that no amounts may be withdrawn
to meet any payment or purchase in respect of such a policy if is due for payment in
whole or part before the subscriber's age of normal superannuation:
Provided further that amounts withdrawn shall be rounded to the nearest whole
rupee.

18.
(1) If the total amount of any subscriptions or payments substituted under clause (a) of rule
17 is less than the amount of the minimum subscription payable to the Fund under rule
11 (1), the difference shall be rounded to the nearest rupee in the manner provided in
clause (iv) of sub-rule (2) of rule 14 and paid by the subscriber as a subscription to the
Fund.
(2) If the subscriber withdraws any amount standing to his credit in the Fund for any of the
purposes specified in clause (6) of rule 17, he shall, subject to his option under clause
(a) of that rule, continue to pay to the Fund the subscription payable under rule 11.
19.
(1) A subscriber, who desires to substitute a subscription or payment under clause (a) of
rule 17, may reduce his subscription to the Fund accordingly;
Provided that the subscriber shall--

(a) intimate to the Account Officer on his bill or by letter the fact of, and reason for, the
reduction ;
(b) send to the Account Officer, within such period as the Account Officer may require,
receipts or certified copies of receipts in order to satisfy the Account Officer that the
amount by which the subscription has been reduced was duly applied for the purposes
specified in clause (a) of rule 17.
(2) A subscriber who desires to withdraw any amount under clause (b) of rule 17 shall
(a) intimate the reason for the withdrawal to the Account Officer by letter ;
(b) make arrangements with the Account Officer for the withdrawal;
(c) send to the Account Officer, within such period as the Account Officer may require,
receipts or certified copies of receipts in order to satisfy the Account Officer that the
amount withdrawn was duly applied for the purpose specified in clause (b) of rule 17.
(3) The Account Officer shall order the recovery of any amount by which subscriptions have
been reduced, or of any amount withdrawn, in respect of which he has not been
satisfied in the manner required by clause (b) of sub-rule (1) and clause (c) of sub-rule
(2), which interest thereon at the rate provided in rule 14 from the emoluments of the
subscriber and place it to the credit of the subscriber in the Fund.
Government decision.A question has been raised as to what procedure
should be followed in the case of those Government servants, who are posted in
Pakistan Missions abroad and desire to withdraw amount from their Provident Fund for
payment of premia to Insurance Companies located in Pakistan. It has been decided in
consultation with the Comptroller and Auditor General that the following procedure may
be followed in the case of non-gazetted staff:
The application regarding the withdrawal of money from Provident Fund for
payment of insurance premia may be made by the Government servants who
concerned to their administrative Ministry, as and when the premium falls due. The
administrative Ministry, will ask the A.G.P.R. to issue necessary authority for the
withdrawl of the amount equal to or less than the insurance premia payable by the
Government servants concerned according to the balance available in the Provident
Fund as the case may be. The applicant should also execute a power of attorney in
favour of some one in Pakistan who will present the premium notice from the Insurance
Company to the administrative Ministry concerned which will then submit the bill for the
for the withdrawl of the amount to the A.G.P.R. On receipt of the amount from the
A.G.P.R. the administrative Ministry would disburse the amount to the holder of the
power of attorney, who will make payment to the Insurance Company concerned in
Pakistan, and furnish the necessary receipt for the same to the administrative Ministry.
As for the Government servants who posted abroad, no particular procedure
appears necessary in their case. Being their own drawing and Disbursing officer, such
Government servants can draw the amounts of their premia from their Fund Accounts
through their bankers in Pakistan who can make payments to the Insurance Companies
concerned.
[G.P., M.F.O.M. No. D. 344-R. 3/61, dated 30th March1961.]

20.
(1) Government shall not make any payment on behalf of subscribers to Insurance
Companies nor take steps to keep a policy alive.
(2) A policy acceptable under these rules shall be one effected by the subscriber himself on
his own life, and shall (unless it is a policy effected by a male subscriber which is
expressed on the face of it to be for the benefit of his wife, or of his wife and children, or
any of them) be such as may be legally assigned by the subscriber to the President;
Explanation 1:--- A policy on the joint lives of the subscriber and the subscribers
wife or husband shall be deemed to be a policy on the life of the subscriber for the
purpose of this sub-rule.
Explanation 2:--- A policy which has been assigned to the subscribers wife shall
not be accepted unless either the policy is first re-assigned to the subscriber or the
subscriber and his wife both join in an appropriate assignment.
(3) The policy may not be effected for the benefit of any beneficiary other than the wife or
husband of the subscriber or the wife or husband and children of the subscriber or any
of them;
Provided that subscribers who took out policies under Note 1 of rule 21 (ii) or
under clause (b) or (c) of rule 21 of the Rules previously in force, shall remain subject to
provisions of those rules in so far as policies so taken out arc concerned.
21.
(1) The policy, within three months after the first withholding of a subscription or withdrawal
from the Fund in respect of the policy ; or in the case of an Insurance Company whose
headquarters are outside Pakistan within such further period as the Account Officer, if
he is satisfied by the production of the completion certificate (interim receipt), may fix,
shall
(a) it is a policy effected by a male subscriber which is expressed on the face of it to be for
the benefit of the wife of the subscriber, or of his wife and children, or any of them, be
assigned to the President as security for the payment of any sum which may become
payable to the Fund under rule 26, and delivered to the Account Officer, the assignment
being made by endorsement on the policy in Form (1) or Form (2) or Form (3) of the
Forms in the Third Schedule. As the policy is on the life of the subscriber or on the joint
lives of the subscriber and the subscriber's wife or husband or the policy has pre viously
been assigned to the subscriber's wife ;
(b) if it is a policy effected by a male subscriber which is expressed on the face of it to be
for the benefit of the wife of the subscriber, or of his and children or any of them, be
delivered to the Account Officer.
(2) Where the Accounts Officer receives a policy under clause (a) or clause (b) of sub-rule
(1), he shall
(a) satisfy himself if the assignment has been properly made and by reference to the
Insurance Company where possible, that no prior assignment of the policy exists or
where there is no assignment, if the policy is suitable one and as such acceptable ;

(b) register the policy including assignment, if any, by recording its full particulars ; and
(c) within three months of the registration of the policy, return it to the subscriber either
personally after obtaining proper receipt or through registered post acknowledge-ment
due for its safe custody.
(3) Once a policy has been accepted by an Account Officer for the purpose of being
financed from the Fund the terms of the policy shall not be altered nor shall the policy
be exchanged for another policy without the prior consent of the Account Officer to
whom details of the alteration or of the new policy shall be furnished.
(4) If the policy is not assigned and delivered, or delivered, within the said period of three
months or such further period as the Account Officer may, under sub-rule (1), have
fixed, any amount withheld or withdrawn from the Fund in respect of the policy shall,
with interest thereon at the rate provided in rule 14, forthwith be paid or repaid, as the
case may be, by the subscriber to the Fund, , in default be ordered by the Account
Officer to be recovered by deduction from the emoluments of the subscriber, by
instalments or otherwise, as may be directed by the authority competent to sanction an
advance for the grant of which, special reasons are required under clause (c) of subrule (1) of rule 15.
(5) Notice of assignment' of the policy shall be given by the subscriber to the Insurance
Company, and the acknowledgement of the notice by the Insurance Company shall be
sent to the Account Officer within three months of the date o assignment.
Note 1. Subscribers are advised to scud Notice of the assignment to the
Insurance Company in duplicate, accompanied in cases in which the notice has
to be sent to a company in Great Britain or Ireland, by a remittance of five shilling
which is the fee for the acknowledgement authorised by the Policies pf
Assurance Act, 1867.
Note 2. Subscribers who proceed to Great Britain or Ireland on quilting the
service on advised that under the English Stump Law assignments or reassign
mails are required to be stamped within 30 days of their first arrival in those
countries. Otherwise penalty will be incurred under the Stamp Act, and difficulties
may arise when the policy matures for payment.
22. The subscriber shall not during the currency of the policy draw any bonus, the drawal of
which during such currency is optional under the terms of the policy, and the amount of
any bonus which under the terms of the policy the subscriber has no option to refrain
from drawing during its currency shall be paid forthwith into the fund by the subscriber
cm in default recovered by deduction from his emoluments by instalments or otherwise
as may be directed by the authority competent, to sanction an advance for the grant of
which, special reasons are required under clause (c) of sub-rule (1) of rule 15.
22-A. Deleted. [vide G.P.M.F. Notification No. F. 9(5)-R3/62, dated the 23 rd August, 1962.)
23.
(1) Save as provided by rule 27 when the .subscriber
(a) quits the service ; or

(b) has proceeded on leave preparatory to retirement and applies to the Account Officer for
reassignment or (issue of no objection certificate in respect) of the policy ; or
(c) while on leave has been permitted to retire or declared by a competent medical
authority to be unfit for further service and applies to the Account Officer for
reassignment or (issue of no objection certificate in respect) of the policy ; or
(d) pays or repays to the Fund the whole of any amount withheld or with-, drawn front the
Fund for any of the purposes mentioned in sub-clauses (i) and (ii) of clause (b)of rule 17
with interest thereon at the rate provided in rule 14.
the Account Officer shall (i)

(ii)

If

the policy has been assigned to the President and registered under rule 21, or under
the corresponding rule heretofore in force, reassign the policy on receipt after maturity
in the first form set forth in the Fourth Schedule to the subscriber or to the subscriber
and the joint assured, as the case may be, and give a signed notice of the reassignment
to the Insurance Company ; or

if the policy bus been delivered to him under clause (b) of sub-rule (1) of rule 21 and
registered under that rule, issue no objection certificate in respect of that policy :
Provided that, if the subscriber, after proceeding on leave preparatory to
retirement at, or after being, while on leave permitted to retire or declared by a
competent medical authority to be unfit for further service, returns to duty, any policy so
reassigned or no objection certificate issue in respect thereof shall, if it has not matured
or been assigned or charged or encumbered in any way, be again signed to the
President and delivered to the Account Officer, as the case may be in the manner
provided in rule 21, ard thereupon the provisions of these rules shall, so far as may be,
again apply in respect of the policy:
Provided further that, if the policy has matured or been assigned or charged or
encumbered in any way, the provisions of sub-rule (4) of rule 21 applicable to a failure
to assign and deliver a policy shall apply.

(2) Save as provided by rule 27, when the subscriber dies before quitting the service, the
Account Officer shall
(i)

if the policy has been assigned to the President under rule 21, or under the
corresponding rule heretofore in force, reassigns the policy in the second Form set forth
in the Fourth Schedule to such person as may be legally entitled to receive it, and shall
give a signed notice of the reassignment to the Insurance Company ;

(ii)

if the policy has been delivered to him under clause (b) of sub-rule (1) of rule 21, issue
no objection certificate in respect of that policy to the beneficiary, if any, or if there is no
beneficiary, to such person as may be legally entitled to receive it.

24.
(1) If a policy assigned to the President under rule 21 or under the corresponding rule
heretofore m force, matures before the subscriber quits the service, or if a policy on the
joint lives of a subscriber and the subscriber's wife or husband, assigned under the said
rule, or under the corresponding rule heretofore in force, falls due for payment by

reason of the death of the subscriber's wife or husband, the Account Officer shall, save
as provided by rule 27, proceed as follows :
(i)

if the amount assured together with the amount of any accrued bonuses is greater than
the whole of the amount withheld or withdrawn from the Fund in respect of the policy
with interest thereon at the rate provided in rule 14, the Account Officer shall on receipt
reassign the policy in the Form set forth in the fifth Schedule to the subscriber or to the
subscribers and the joint assured, as the case may be [ ] who shall immediately on
receipt of the policy monies from the Insurance Company pay or repay to the Fund the
whole of any amount withheld or withdrawn with interest, and in default, the provisions
of sub-rule (4) of rule 21 applicable to a failure to assign and deliver a policy shall
apply ;

(ii)

if the amount assured together with the amount of any accrued bonuses is less than the
whole of the amount withheld or withdrawn with interest, the Account Officer shall
realise the amount assured together with any accrued bonuses and shall place the
amount so realised to the credit of the subscriber in the Fund.

(2) Save as provided by rule 27, if a policy delivered to the Account Officer under clause (b)
of sub-rule (1) of rule 21 matures before the subscriber quits the service, the Account
Officer shall [issue no objection certificate in respect of that] policy to the subscriber :
Provided that if the interest in the policy of the wife of the subscriber or of his wife
and children, or any of them, as expressed on the face of the policy, expires when the
policy matures, the subscriber, if the policy monies are paid to him by the Insurance
Company, shall immediately on receipt thereof pay or repay to the Fund either:

(i)

the whole of any amount withheld or withdrawn from the Fund in respect of the policy
with interest thereon at the rate provided in rule 14, or

(ii)

an amount equal to the amount assured together with any accrued bonuses,
whichever is less, and, in default, the provisions of sub-rule (4) of rule 21
applicable to a failure to assign and deliver a policy shall apply.

25. If the interest of the .subscriber in the family pension fund ceases in whole or part, from
any cause whatsoever, the provident fund account of the subscriber shall forthwith be
reimbursed by the amount of the refund secured by the subscriber from the family
pension fund, which amount shall, in default of reimbursement, be deducted, from the
subscriber's emoluments by instalments or otherwise, as may be directed by the
authority competent to sanction an advance for the grant of which special reasons are
required under clause (c) of sub-rule (I) of rule 15.
26. If the policy lapses, or is assigned, otherwise than to the President under rule 21.
charged or encumbered, the provisions 0*" sub-rule (4) of rule 21 applicable to a failure
to assign and deliver a policy shall apply
27. If the Account Officer receives notice of
(a) an assignment (otherwise than an assignment to the President under rule 21), or
(b) a charge or encumbrance on, or

(c) an order of a Court retaining dealings with the policy or any amount realised thereon,
the Account Officer shall not
(i)

reassign or [issue no objection certificate] as provided in rule 23, or

(ii)

realise the amount assured by the policy or reassign, or [issue no objection certificate]
policy, us provided in rule 24,
but shall forthwith refer the matter to Government.

27-A. Notwithstanding the provisions of rules 17 to 27, no life insurance policy shall be
financed from the G. P. Fund account of a subscriber:
Provided that the life insurance policies which are being financed from G. P. Fund
account shall continue to be so financed till their finalization.]
28. Notwithstanding anything contained in these rules, if the sanctioning authority is
satisfied that money drawn as an advance from the Fund under clause (1) of rule 15 or
withheld or withdrawn from the Fund under clause (a) or clause (b) of rule 17 has been
utilised for a purpose other than that for which sanction was given to the drawal,
withholding or withdrawal of the money, the amount in question, shall with interest at the
rate provided in rule 14, forthwith be repaid or paid, as the case may be, by the
subscriber to the Fund, or in default, be ordered to be recovered by deduction in one
sum from the emoluments of the subscriber even if he be on leave If the total amount to
be repaid or paid, as the case may be, be more than half the subscriber's emoluments
recoveries shall be made in monthly instalments of moieties of his emoluments till the
entire amount recoverable be repaid or paid, as the case may be, by him.
Note.The term ' emoluments as used in this rule does not include subsistence
grant.
Final withdrawal of Accumulations In the Fund
29. When a subscriber quits the service, the amount standing to his credit a the Fund shall
become payable to him:
Provided that a subscriber, who has been dismissed from the service and is
subsequently reinstated in the service shall, if required to do so by Government, repay
any amount paid to him from the Fund in pursuance of this rule, with interest thereon at
the rate provided in rule 14, in the manner provided in the proviso to rule 30. The
amount so repaid shall be credited to his account in the Fund.
Government decisions.
(1) A question was raised as to the date when the amount standing to the credit of a
subscriber becomes payable en his quitting the service. The matter has been examined
and it is considered that since it may not be possible to arrange payment immediately
on the date of quitting service some reasonable time may be allowed for making
arrangement for the payment. It has therefore, been decided that the Accounts Officer
should make arrangement for the payment of Fund balance within 3 months of the date
on which the amount becomes payable.
[G. P., M. F. letter No. F. 9(7)-R. 3/65. dated 9th October, 1965 addressed to all
Accounts Officers in Pakistan).

(2) The question of further simplifying the procedure for the final payment of G.P. Fund
balances, has been considered. After consultation with the Auditor General it has been
decided o introduce the following three forms (13 th, 14th and 15th Schedule) to suit
various situations.
[G.P.F.D., O.M. No. F. t (3)-R. 7/82-317, dated 9-5-1982].
30. When a subscriber
(a) has proceeded on leave preparatory to retirement, or, if he is employed in a vacation
department, on leave preparatory to retirement combined with vacation, or
(b) while on leave, has been permitted to retire or been declared by a competent medical
authority to be unfit for further service,
the amount standing to his credit in the Fund shall, upon application made by him
in that behalf to the Account Officer, become payable to the subscriber:
Provided that the subscriber, if he returns to duty, shall, if required to do so by
Government, repay to the Fund, for credit to his account, the whole or part of any
amount paid to him from the Fund in pursuance of this rule with interest thereon at the
rate provided in rule 14, in cash or securities or partly in cash and partly in securities, by
instalments or otherwise, by recovery from his emoluments or otherwise, as may be
directed by the authority competent to sanction an advance for the grant of which,
special reasons are required under clause (c) of sub-rule (1) of rule 15.
Government derision.It has been decided that a civil servant who does not
avail himself of the leave preparatory to retirement and continues to serve upto the date
of his superannuation, shall have the option to draw the final payment of his General
Provident Fund balance during the period of twelve months preceding the date of his
retirement on attaining the age of superannuation.
[G.P.F.D,, O.M. No. F. 1(12) Reg. 8/76, dated 18-8-1976].
31. On the death of a subscriber before the amount standing to his credit has become
payable or where the amount has become payable before payment has been made :
(i)

when the subscriber leaves a family

(a) if a nomination made by (he subscriber in accordance with the provisions of rule 8 or of
(he corresponding rule heretofore in force in favour of a member or members of his
family subsists the amount standing to his credit in the Fund or the part thereof to which
the nomination relates shall become payable to his nominee or nominees in the
proportion specified in the nomination ;
(b) if no such nomination in favour of a member or members of the family of the subscriber
subsists or if such nomination relates only to a part of the amount standing to his credit
in the Fund the whole amount or the part thereof to which the nomination does not
relate as the case may be, shall, notwithstanding any nomination purporting to be in
favour of any person or persons other than a member or members of his family, become
payable to the members of his family in equal shares :
Provided that no share shall be payable to

(1) sons who have attained legal majority;

(2) sons of a deceased son who have attained legal majority ;
(3) married daughters whose husbands are alive;
(4) married daughters of a deceased son whose husbands are alive ;
if there is any member of the family other than those specified in clauses (1), (2),
(3) and (4):
Provided further that the widow or widows and the child or children of a deceased
son shall receive between them in equal parts only the share which that son would have
received if he had survived the subscriber and had been exempted from the provisions
of clause (1) of the first proviso.
(ii)

when the subscriber leaves no family, if a nomination made by him in accordance with
the provisions of rule 8 or of tae corresponding rule heretofore in force in favour of any
person or persons subsists, the amount standing to his credit in the Fund or the part
thereof to which the nomination relates, shall become payable to his nominee or
nominees in the proportion specified in the nomination.

32.
(1) When the amount standing to the credit of a subscriber in the Fund becomes payable, it
shall be the duty of the Account Officer to make payment, as provided in section 4 of the
Provident Funds Act. 1925.
Note.The amount or balance to the extent of (Rs. 5,000/00) standing to the
credit of the deceased subscriber in the Fund may be paid to the heirs of such
subscriber without the production of the usual legal authority in accordance with
the provisions of clause (i) of sub-rule (1) of rule 234 of the Central Treasury
Rules, Volume I.
(2) If the person to whom, under these rules, any amount or policy is to be paid, assigned,
reassigned or delivered, is a lunatic for whose estate a manager has been appointed in
this behalf under the Lunacy Act, 1912, the payment or reassignment or delivery will be
made to such manager and not to the lunatic.
(3) Any person who desires to claim payment under this rule shall send a written
application in that behalf to the Account Officer " within six months of the date on which
the amount standing to the credit of the subscriber has become payable under rule 29 ".
Payment of amounts withdrawn shall be made in Pakistan only. The persons to whom
the amounts ore payable shall make their own arrangements to receive payment in
Pakistan.
Note.When the amount standing to the credit of a subscriber has become
payable under rule 29, 30, or 31, the Account Officer shall authorise prompt
payment of that portion of the amount standing to the credit of a subscriber in
regard to which there is no dispute or doubt the balance being adjusted as soon
after as may be.
Transfer to Pensionable Service.

33.
(a) If a Government servant who is a subscriber to any other Government Provident Fund,
which is a non-contributory provident fund, is permanently transferred to pensionable
service under the President, the amount of subscriptions, together with interest thereon,
standing to his credit in such other fund at the date of transfer shall, with the consent of
the other Government concerned, be transferred to his credit in the Fund,
(b) If a Government servant who Is a subscriber to the State Railway Provident Fund or the
Contributory Provident Fund (Pakistan) or a provincial contributory provident fund is
permanently transferred to pensionable service under the President and elects or
is required to earn pension in respect of such pensionable
(i)

the amount of subscriptions, with interest thereon, standing to his credit in such
contributory provident fund at the date of transfer shall with the consent of the other
Government, if any, be transferred to his credit in the Fund:

(ii)

the amount of Government contributions, with interest thereon, standing to his credit in
such contributory provident fund shall, with the consent of the other Government if any.
be repaid to Government and credited to central revenues (civil) ; and

(iii)

he shall in exchange be entitled to count to wards pension such part of the period during
which he subscribed to such contributory provident fund as the President may
determine.

33-A. If a subscriber to the Fund is subsequently admitted to the benefits of the Contributory
Provident Fund (Pakistan), the amount of his subscriptions, together with interest
thereon, shall be transferred to the credit of his account in the Contributory Provident
Fund (Pakistan).
Procedure Rules
34. 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.
35. When paying a subscription in Pakistan either by deduction from emoluments or in
cash, a subscriber shall quote the number of his account in the Fund, which shall be
communicated to him by the Account Officer. Any change in the number shall similarly
be communicated to the subscriber by the Account Officer.
36.
(1) As soon as possible after the close of each year, the Account Officer shall send to each
subscriber a statement of his account in the Fund showing the opening balance as on
the 1st July of the year, the total amount credited or debited during the year, the total
amount of interest credited as on the 30 th June of the year and the closing balance on
that date. The Account Officer shall attach to the statement of account an enquiry
whether the subscriber

(a) desires to make any alteration in any nomination made under rule 8; or under the
corresponding rule heretofore in force.
(b) has acquired a family in cases where the subscriber has made no nomina tion in favour
of a member of his family under the proviso to sub-rule (I) of rule 8.
(2) Subscribers should satisfy themselves as to the correctness of the annual statement,
and errors should be brought to the notice of the Account Officer within six months from
the date of receipt of the statement.
(3) The Account Officer shall, if required by a subscriber, once, but not more than once, in a
year inform the subscriber of the total amount standing to his credit in the Fund at the
end of the last month for which his account has been written up.