46. Reparation and maintenance of provident fund accounts. etc

46. Reparation and maintenance of provident fund accounts. etc.----
(1)   The accounts of a recognised provident fund shall be prepared at an interval of not more than twelve months.

Account closed

(2)  An  account  shall  be  maintained  for  each
       subscriber   to   the   fund   and   it   shall
       include   the   particulars   shown   in   the
       following form.........................................

Paid to employee
Lapsed to employer or to Fund
      Recovery by employer

Name ........................................ ... Date of joining the Fund ...



Year and month Salary Contributions by employee Regular contributions by employer

Employer’s contribution of a contingent nature

Total of

columns 3, 4 and 5.
1 2 3 4 5 6

Balance brought forward
July                     ..
June       ..           ..
Total      ..           ..
Adjustment on account
of temporary
withdrawals account
(columns 8 and 9 only).
Adjustment on account
of non-payable
withdrawals account
(columns 10 and 11).
Total carried over ..


Exempt/Not Exempt

Total interest on the amount shown in column 6. Contribution not exceeding 1/3rd of salary for the year. Interest on sums in column 6 at ... % but not exceeding 1/3 rd of the salary for the year. Contributions col. 6 minus col. 8 Interest col. 7 minus col. 9 Additions to total income (cols. 4,5 and 7)  
7 8 9 10 11 12 13

Non-repayable withdrawals account  

Temporary withdrawals account
July      ..          ..
August  ..          ..
June        ..           ..
Total       ..            ..
Amount Balance brought for ward.
July      ..          ..
August  ..          ..
June        ..           ..
Total       ..            ..
Advance Repayment

If desired. column 7 may be divided into sub-columns showing separately the interest on column 4 and 5 respectively.

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