CPF/GPF


(9.1.1)     Exemption from the provisions of the Employees provident Funds Act. 1952.

The question of exemption of the constituent Laboratories/Institutes of the CSIR from the operation of the Employees Provident Funds Act, 1952 has been under our consideration for some time past.  It was stated that exemption under the Act could be allowed to the establishments under the CSIR to which the employees provident Funds Act applies, under Section 17(1) of the said Act, subject to the fulfillment of the following conditions.-

  1.         that the provident fund or other retirement benefits ordinarily available in the establishments are not less favorable than those admissible under the Employees Provident Funds Act and the Scheme there-under;
  2.        that all temporary employees who during a continuous period of 12 months or less have actually worked for not less than 240 days are not eligible for pensionary benefits, should be given the benefits of a C.P.F. till they become eligible for pensionary benefit; and
  3.       that all employees employed by, or through, a contractor in, or in connection with the work of the establishments, are given the benefit of a Contributory Provident Fund on completion of 240 days' work as mentioned at (ii) above.

The employees of the CSIR are governed by the Pension Scheme introduced vide CSIR O.M. No. 5/96/60-PC dated 24.3.1961 which provides that the Government of India pension Rules will apply mutatis-mutandis to the Council Employees.  The condition at (1) above is thus satisfied, With a view to satisfying the condition at (ii) above, the Governing Body of the CSIR at its meeting held on 19.11.1966 has decided that temporary employees in CSIR Laboratories/Institutes to whom the Employees Provident Funds Act and the Scheme applies, will on completion of 240 days work in a continuous period of one year or less be eligible to the C.P.F. benefits in accordance with the CSIR C.P.F. Rules, till such employees are confirmed in regular posts. On their confirmation such employees will have to come over to the CSIR Pension Scheme.

(9.1.2) Conversion of the GPF account of an employee into CPF account on his promotion against contractual post.

Number of references are being received from the Heads of National Labs./Instts. regarding conversion of GPF account into CPF of certain employees on their appointment on promotion against a contractual post.  The position in this behalf has been examined and is clarified below:-

  1. A person appointed against a post other than that of Scientist 'B' and above is governed by the Pension 4cheme and is-admitted to the GPF. Appointment to the post of Scientist 'B' and above is made on contract basis and the officer is admitted to CPF scheme.
  2.  A question arises as to how the case of a departmental candidate is to be regulated when he is appointed against a contractural post of Scientist 'B' and above.  The position in this case would be as under:
    1.  If he is confirmed against any lower post he will continue to be governed by the GPF scheme (in such a case the appointment as Scientist 'B' or above will not be on contract).
    2.  If he is not confirmed in the lower post and holds the appointment in a temporary capacity only. he will be entitled to CPF benefits from the date of his appointment against the contractual post. Not withstanding the fact that in the lower post he was governed by Pension Scheme.  This conversion is automatic.  Necessary action, however, in this regard will be taken by the Labs./Instts. concerned to inform Fund Section (CSIR) for doing the needful in the matter immediately after the event.
    3. If after his appointment as Scientist 'B' or above, the individual is confirmed in any lower post upto the level of Scientist'A' he will no longer be treated as on contract and will automatically be governed by Pension Rules. lie period of service rendered in the Contractual post will also count for pension and the Council's share of CPF contribution with interest thereon allowed for such period will revert to the CSIR.
    4. The Contract Officer as referred to above in para b(ii) is subsequently confirmed against a contractual post as per standing instructions on the subject he will exercise option of continuing on CPF or joining the CSIR Pension scheme within three months of confirmation.  In case of his electing for pensionary benefits his entire service including that upto the level of Junior Scientific Officer (Sc.'A') will count for pension.  However, in the event of his electing to continue under CPF benefits, the service on contract i.e. Scientist 'B' and above shall only be taken for CSIR's share of contribution.  In other words he shall not get any CSIR contribution for his service in the non-contractual post.

(CSIR Letter No /3-E.II dated 11th March, 1974).

(9.1.3) Delegation of powers in respect of grant of non- refundable CPF/GPF Advances.

Under the revised Bye-laws of CSIR the Directors/Heads of the National Labs./lnstts. have been declared Head of Department.  As the following items are inherent powers of a Head of Department, it has been decided that they may decide such cases at their own level and make payment :-

  1. To approve conversion of refundable CPF/GPF advances into non-refundable advances.
  2. To sanction non-refundable advances of CPF/GPF.

The following information may, however, be indicated in the order notifying grant of CPF/GPF non-refundable advances/conversion of refundable CPF/GPF advances into non-refundable advances and two copies of the same invariably be endorsed to Chief (Finance), C.S.I.R., New Delhi

  1. Account number:
  2. Name :
  3. Designation
  4. Date of birth
  5. Date of entry into CSIR Service:
  6. Total length of service:
  7. Date of superannuation/retirement :
  8. Amount available at the credit of Subscriber:
  9. Amount sanctioned/converted :
  10. Purpose for which advance has been sanctioned/converted :
  11. Rule under which advance has been sanctioned/converted :

Final payments and also transfer of CPF/GPF balances will however, continue to be sanctioned by the CSIR and thereafter paid by the Labs./Instts. themselves as at present.

Cases pending where the sanction for non- refundable CPF/GPF advances and conversion of a refundable CPF/GPF advances into non-refundable advances has not yet been communicated by the CSIR, may now be finalised at your end in view of the position explained above.

(CSIR letter NO. 16(139)168-E.I. dated 26th August, 1976)

(9.1.4) Maintenance of CPF/GPF accounts in the CSIR- Decentralisation of.

 The question of de-centralisation of CPF/GPF accounts of CSIR employees has been engaging the attention of this office for some time past.  It has been observed that the centralised system of CPF/GPF accounts is causing considerable difficulties due to acts of omissions and commissions all-round with the result the general state of Provident Fund accounts is not quite satisfactory and discrepancies are being carried forward from year to year without proper reconciliation.  Similarly the final refund cases are not processed properly and sent in time to the Central office causing thereby delay and considerable hardship to the retired employees/claimants.

In order to streamline the procedure it has been decided that the maintenance of CPF/GPF accounts of the CSIR employees may be de-centralised with effect from 1st April, 1977 and Labs./lnstts. should from that date maintain CPF/GPF accounts in respect of the persons working there except for those who are borne on the common cadre posts.  In this connection the following instructions are hereby issued for guidance and necessary action by the concerned field organisations.  These instructions are in addition to those issued from time to time for the maintenance of CPF/GPF accounts, payment of advances, withdrawal of non-refundable advances, final payments etc.

1.     Form of Fund Accounts & Their Writing Up

  1. As already stated the new arrangement shall come into effect from 1.4.1977 i.e. for salaries for March, 1977 payable in April, 1977 in respect of persons on the strength of Lab./lnstt. except those working against common cadre posts (Administrative Officer, Accounts Officers & Section Officers (A&A), Assistants, Junior Accountants etc.). Specimen form of ledger cards for maintenance of individual CPF/GPF accounts is enclosed. (Annex.I not printed) necessary steps may kindly be taken to get these ledger cards printed in adequate number so that these are put to use at appropriate time.
  2. The accounts at the end of a month should be reconciled with the help of a Broad Sheet, a specimen form of which is enclosed (Annex.2 not printed)
  3. A separate proforma of CPF/GPF Account Register for all payments and recoveries should be maintained in the form at Annexure-3.  The Total Recoveries and Total Payments made during the month may be worked out at the end of the month and excess of recoveries over payments or vice-versa after reconciliation with the Broad Sheets, may be reflected therein.  The excess of recoveries over payments should be remitted to the Central Office along with a statement as at Annexure-4, Necessary entries of such remittances should be made in Proforma Account Register of CPF/GPF.
  4. If there are excess payments over recoveries the statement in prescribed form Annexure-4 may be sent so as to reach the CSIR by 10th of month, but instead of getting the amount recouped from Central Office every month such excess payments should as far as possible be carried forward to the next month for adjustment against excess recoveries over payments of the subsequent month.  It may however, be ensured that the accounts are squared up before the close of the financial year. All excess payments which cannot be adjusted against recoveries within the financial year should be got recouped from the Central Office positively before the close of the year.  Similarly excess recoveries over payments must be remitted to the Central Office well in time to enable them to be accounted for in the Central accounts before the close of the financial year.

2.     Fund Account Numbering

          CPF/GPF Account Numbers already allotted by the CSIR to the existing employees may be continued till such time the Lab./Instt. administratively consider it expedient in their own judgement to assign them a local Laboratory Number in which case the old number series should continue simultaneously at least for some time for the purpose of easy reference and identification.  In respect of new entrants and the existing employees who have not so far been admitted to CPF/GPF, account numbers will be allotted by Labs./lnstts. themselves by starting a new serial number who will-, no doubt, prefix the same by the name of the Lab./lnstt. (For example NPL or NML/1) for establishing their identity

  Admissions/allotment of Account Numbers to the common cadre posts as also the maintenance of their accounts will continue to be made at the Central Office as heretofore.

3.     Nomination

  1. After the de-centralisation of this work nomination forms for CPF/GPF will be obtained and retained in Labs./lnstts. Nomination forms of the existing employees maintained so far in the Central Office will be sorted out and /transferred to Labs./lnstts. in due course.
  2. Nomination forms in respect of Central cadre posts whose CPF/GPF accounts are to be maintained centrally will continue to be obtained and sent to the CSIR HQ.

 4.       Insurance Policies Financed out of Fund Money

 Insurance Policies assigned in favour of President of CSIR are at present maintained in the Central Office.  These are also being sorted out and will be transferred to the Labs./Instts. in due course.  At the time of their maturity and release of the pledged policies the same may be sent to the Central Office for further necessary action.

 5.     Transfer of Accounts

  1. In the event of permanent transfer of an employee. except those on common cadre posts, from one Lab/Instt. to another Lab./lnstt. his Account may be closed as on date and the balance together with the recoveries to be made may be intimated to the Lab./lnstt. to which the individual is transferred in the proforma enclosed (Annex-5).  The Lab./lnstt. to which the employee is transferred, will allot a new CPF/GPF Number to such employee if the number already allotted is not the one allotted by Central Office.  The total amount of the balance in the CPF/GPF account of the transferred employee should be suitably reflected both in the Receipt and Payment account as well as balance sheet of the Lab./lnstt. by means of a transfer entry under intimation to Central Office.  It is necessary that CSIR is kept informed of this so that necessary inter-laboratory adjustments are carried out at the Hq.
  2. The same procedure will be adopted in case of a transfer from CSIR HQ to Lab./Instt. andvice-versa.
  3. Interest and Council's contribution will be allowed to the CPF/GPF accounts of employees by the Lab./lnstt. where the individual is serving at the close of the year or at the time of resignation/retirement/death etc
  4. Closing balances of CPF/GPF accounts of all the employees as on 31.3.1977 are being verified and will be communicated in due course after the close of the financial year.  Similarly CPF/GPF Ledgers of the individuals will also be transferred to the Lab./lnstt. concerned after the annual accounts have been finalised and verified.

6.     Statement of Recoveries and Payments

The original paid vouchers in respect to common cadre posts are to be retained with the Labs./Instts. A statement of such payments duly authenticated may be forwarded to CSIR for necessary action as in the case of recoveries.  Such statements should be prepared in the serial order of account numbers as done in the case of recoveries.  A specimen proforma for such recoveries is enclosed (Annex- 6 & 7).

7.     Investments Procedure

Investment of CPF/GPF amounts will be done by Central Office.  Labs./Instts. will remit the amount of CPF/GPF recoveries after adjusting the amount of payments so as to reach the office by 10th of subsequent month on the basis of entries made in the proforma account register of CPF/GPF.

8.     Budget

The Revised Estimates and Budget Estimates of the Labs. /Instts. should include provisions for expenditure on account of interest on subscription, Council's contribution to CPF subscribers and interest thereon, incentive bonus, if any, payable, deposit-linked insurance schemes etc. under the centrally operated head of account contribution and Interest thereon.  The expenditure on this account should also be booked accordingly.

9.     Accounting

  1. The total balance at the close of 1976-77 in respect of employees of the Labs./lnstts. to be intimated by this office, in due course, should be taken as opening balance, shown on the liability side of the balance sheet under 'Deposits' and Contra-entry made. on the asset side showing the amount lying with the, Central Office on behalf of the Lab./Instt.
  2. A consolidated month-wise statement of transaction for the year should be sent to the Central Office at the close of the year to enable the Central Office to reconcile the total position of the Lab./Instt. CPF/GPF account (in the form at Annex-9).
  3. At the end of the year labs./Intts. should close cash subscription account.  The statement of CPF/GPF Account should be transcribed in a Pass Book form which should form a permanent record to be retained by the employee.  Such pass Book should be presented for completing the entries for subsequent years. (Annex.,-8)
  4. Before effecting the final payment of a subscriber' s fund balance his entire account has to be re-checked from the very beginning before authorising the final payment to avoid any overpayment.  This work may be undertaken at least a year before the date of superannuation to avoid any delay in final payment.  This requirement may kindly be kept in view while finalising the cases of final payment
  5. It is likely that before the ledgers are transferred by the Central Office to Labs./Instts concerned cases of final payments may arise in the Labs./Instts. Such cases may be sent to Central Office by the Lab./Instts. for verification of the account for the period upto 31.3.1977 and return the same to the Lab./lnstt. for arranging the final payment.

10.     Calculation of Interest etc.

  1. The present rate of interest as applicable till further revision is 7-1.2% upto the deposits of Rs.25000/- and 7% for Deposits beyond Rs. 25000/-, Incentive bonus is at present being paid @ 3% per annum on total subscription during the year for those whose basic pay does not exceed Rs. 500/- p.m. and to those whose basic pay is above Rs. 500/-- p.m. Incentive bonus is payable where no advances are taken during the Course of the year except for the financing insurance policies.  While working out the balance for allowing the incentive bonus the amount paid for financing the insurance policies may be reduced from the subscription.
  2. Calculation of interest at the end of the year will be based on the total progressive balance at the end of each month as worked out under Column 8 of the Annex.- 1.

11.    Staffing for Additional Workload

With decentralisation of CPF/GPF Accounts, the Labs./Instts. will, undoubtedly, have to carry some additional workload for the maintenance of CPF/GPF Accounts.  However, it will be appreciated that the decentralisation of the work will also save the labs./Instts. from the work involved in to and fro correspondence in connection with such cases with HQ and the employee.  This apart some records relating to fund account of employees are even now being maintained at the Labs./Instts. and, therefore, complete decentralisation will not really mean devolution of the entire work-load at present handled at the Headquarters in relation to this item.  It has, accordingly, been decided to allow each Lab/lnstt. one additional LDC having more than 250 Accounts and one additional UDC to those having more than 500.  Proposal may kindly be sent to the Headquarters Office immediately and arrangements made to fill this post forthwith.

Central Office will, however, arrange to provide requisite dealing-hand to the Labs./lnstts. located in Delhi area for handling this additional work-load.

 It is quite likely that despite the best efforts of this office the instructions on the subject have not been comprehensive on any specific point or points or the Labs./lnstts. may like to invite their suggestion for improvement.  Since time is of essence the scheme should be given effect to as it is but your suggestions in this regard would be quite welcome including those in relation to the form of accounts and accounts record.

(CSIR letter No.8(4)/76-77/Funds, dated 8th February, 1977)

(9.1.5) Maintenance of CPFIGPF in CSIR - de-centralisation

As per instructions contained in para 8 of this office letter No.8(4)76-77/Funds dated 8.2.1977 on the above subject, budget proposals are to include estimated Council's contribution to CPF Accounts, interest on CPF /GPF deposits, incentive Bonus and payments on account of Deposit Linked Insurance Scheme in respect of persons borne on the strength of your Labs. /Instt. for whom CPF/GPF Accounts are maintained by your office.

For the purpose of calculations of interest, the balances lying in CPF/GPF Accounts would be needed.  Cut as these accounts IV respect of some of the Labs./Instt. are still being finalised these balances may not be available with you by the time budget-proposals are formulated by your office.  It has therefore been decided that Budget proposals on account of CSIR Contribution to C.P.F. Account, interest on CPF/GPF deposits and incentive bonus in respect of all the employees of the CSIR including Labs/Instts. for the current year may be worked out and finalised in Central Office.  Nevertheless the amount on account of Council's Contribution for 1977-78 and 1978-79 may be calculated by the Labs on the basis of Pay drawn likely to be drawn by the CPF subscribers and intimated to this office.  In addition a list of persons who were C.P.F. subscribers and who have now opted for pension and persons, who have resigned within five year of their service, in whose case the amount of Council's Contribution is to be withdrawn together with the amounts to be withdrawn in such cases if available with your office and also any other adjustment to be made on previous years' account may be supplied.  This information may please be furnished to this office at the earliest but not later than 22.8.1977.

The budget provisions on account of Deposit Linked Insurance Scheme should however be made separately by you under the Head J-Superannuation-Allowance and Pensions." This is to be estimated on ad-hoc basis taking into consideration the cases of this nature having occurred in the last 3 years.

(CSIR letter No.8(4)/76-77/Funds dated, 3rd August, 1977).

(9.1.6) Maintenance of CPF/GPF account in the CSIR- Decentralisation

  1. 1.   Reference is invited to this office letter of even number dated 8.2.1977, communicating the decision regarding de-centralisation of CPF/GPF account to the respective laboratories.  As mentioned in para 5 (iv) of the above letter, a statement showing the CPF/GPF closing balance standing at the credit of staff working in your laboratory excluding the common cadre staff as on 31st March, 1977 is enclosed.  These closing balances are to be taken as opening balances as on 1.4.1977 in the accounts of respective subscriber.
  2. 2.   The total of these balances, amounting to Rs.......... may be taken as opening balance on the liability side of Balance Sheet and corresponding amount may be shown on asset side as amount remitted/lying with CSIR.
  3. 3.   The individual Account ledgers pertaining to the staff of your Lab./lnstt. for the period ending 31.3.1977 which are required to be transferred to your Lab./lnstt. in accordance with the decision already communicated, will be sent to you by passenger train for which a separate communication will follow or will be made over to a person of Lab./lnstt. who happens to visit CSIR in the near future.
  4. 4.   A list of the persons borne on common cadre and who were on the rolls of your laboratory from time to time is also enclosed.  It is requested that statement of accounts of CPF/GPF in respect of persons appearing in the list and for the period shown against each may kindly be got prepared from the ledgers transferred to your Laboratory/being transferred to your lab. and forwarded to this office duly attested on all sheets by the Accounts officer of your laboratory for reference and record in this office.
  5. 5.   It would be seen from the ledgers that there are certain Accounts which are inoperative for the last so many years.  Necessary action may please be taken to settle these accounts as early as possible.

CSIR letter No.8(4)176-77/Funds, dated Jan., 1978)

(9.1.8) Grant of advances/withdrawals from Provident Fund to (a) Central Government employees on deputation to State Governments or on foreign service., and to (b) employees of State Governments/Autonomous Bodies/Public Sector Undertakings on deputation to Central Government departments.

Para 4 of the Min.of Fin.  O.M.No.F.9(5)-EV(B)/77 dated 29.1.79 may kindly be read as under:-

"In case of a person on deputation to a Central Government department from a State Government/Autonomous Body, the concerned State Government/Autonomous Body only can grant advance/withdrawals to such deputationists, unless the concerned State Government/Autonomous Body have delegated powers to the Central Government departments for grant of advances/withdrawals from Provident Fund to such deputationists.  Information as to whether a certain State Government or Autonomous Body have delegated such powers to the Central Government departments should be ascertained by the concerned Central Government department by writing to the concerned State Government/Autonomous Body.  The Ministry of Finance have no information in this matter.  It should, however, be noted that even if such powers have been delegated by a State Government/Autonomous Body to Central Govt. departments, the Provident Fund Rules of the concerned State Government/Autonomous Body should be followed in granting advances/withdrawals to such deputationists from their Provident Fund accounts.

(CSIR letter No.31(102)/79-G, dated 28th March, 1979) 

(9.1.9) Option over to pensionable Service.

Enclosed is a copy of Government of India, Ministry of Home Affairs, Department of Personnel and Administrative. Reforms O.M. No. 3(2)-PU/79 dated 9th August, 1979 (not printed) on the above subject for information, guidance and immediate necessary action.

It is requested that the option should be exercised within a period of six months from the date of issue of O.M. by all those who are still borne on C.P.F. Scheme of the CSIR. The contents of the O.M. may be brought to the notice of all the concerned Council servants individually who are on C.P.F. scheme of the CSIR and their signatures in token of having done this be obtained and kept on record. A confirmation to this regard may be sent to the CSIR positively by 1. 10. 1979.

The option should be exercised within the stipulated period and option should be unequivocal, unconditional and unambiguous. The option may be taken in duplicate which should be diarised, signed by the Head of Office/F & A.O. and then pasted in the service Book/record. Necessary O.M. may please be issued in case of officers who opt to come over to pensionable scheme of the CSIR.

(CSIR letter No. 1 (11)/79-PEN, dated 1st September, 1979)

(9.1.10) It has been observed that some members of the staff in CS1R apply for CPF/GPF advances a number of times in a year and in some cases almost every month. This not only results in a lot of administrative and calculation work, but is also against the spirit of GPF/CPF Rules. GPF/CPF is not supposed to be operated like a bank account. It is impressed upon all the members of the staff that though the balance standing in CPF/GPF account is their amount, it is primarily a saving for the welfare of the family members of staff concerned. In order, therefore, to inculcate the habit of saving for the family, it has been decided that the advances/withdrawals from GPF/CPF accounts will henceforth be restricted to only once in six months. However, in emergent cases, where adequate proof of emergency is provided, advances may be sanctioned as a very special case on the merits of the cases.

All the members of the staff in CSIR are requested to co-operate in observing the above procedure which is ultimately in their interest.

This issues with the approval of J.S. (Admn.)

(CSIR letter No. 10(1)/S3-E.III, dated 25th July, 1983)

(9.1.11) Grant of option to the families of the employees who die in harness to come over to Pension Scheme.

The Government of India, Ministry of Finance (Department of Expenditure) New Delhi O.M. No. 1(16)-EV/84 dated 29.10.84 (Not Printed) on the above subject was forwarded to the Heads of all National Labs./Instts. under CSIR endorsement No. 1(11)/84-PEN/83 dated 20th March, 1985.  It has been decided therein that the cases for allowing an option to the families of those employees who die in harness while in service to come over to pension from CPF, may be decided by the 'Administrative Authorities' concerned.

Of late, references are being received from Labs./Instts. seeking sanction of CSIR for change of option sought by the families of the deceased employees. After careful consideration in consultation with Finance Wing of CSIR Hqrs., it has been decided that such permissions to the families of the deceased may henceforth be accorded by the Heads of National Labs./Instts. upto the level of Scientist 'E-II' except Common Cadre staff where references may be made to CSIR Hqrs.

(CSIR letter No. 14(23)/Misc./85-E.II, dated 30th January, 1986)

(9.1.12) Speedy settlement of provident Fund account of subscribers on their retirement on superannuation.

Reference CSIR circular letter of even number dated 12.6.1986 on the above subject. Replies received from the Laboratories/Institutes indicate that in some of the Laboratories/Institutes certain cases of final refund of provident fund balance in respect of retired employees were pending for the following reasons:-

  1. Ledger copies pertaining to the period the subscribers had worked in more than one Laboratory/Institute prior to their joining the Laboratory/Institute from where they retired were not available.
  2. The subscribers did not submit applications for refund of GPF/CPF balances for several months/years after the date of their retirement/leaving the service of CSIR.
  3. Formalities like obtaining an undertaking from the beneficiary for recovery of outstanding dues, succession certificate. etc. were not completed.
  4. With a view to avoiding delays of the nature mentioned above and to ensure quick settlement of final refund of GPF/CPF cases in future, the following steps may kindly be taken by the laboratories/Institutes well in advance:-
    1. Attested copies of the ledger accounts of all subscribers transferred from one laboratory/Institute to another may be obtained by the laboratory/institute where the employees are working at present within three months of the date of joining in the new laboratory.
    2. In cases where the subscribers did not apply for refund of GPF/CPF balances immediately after the date of retirement or leaving the council service, action may be taken by the laboratory/Institute to obtain applications from the Individuals concerned and their cases settled.  In such cases, no interest beyond the period permissible as per rules should be credited to their account.
    3. Expeditious action may also be taken by the Laboratory/Institute to complete the formalities like obtaining undertaking for recovery of dues and succession certificates etc. from the beneficiary and all cases of final payment settled.

(CSIR Letter No: 4(1)/85-86/Fund, dated 20/10/1986).

(9.1.13) Fixing of responsibility for overdrawal of Provident Fund Advance.

It has come to notice that a number of Provident Fund Subscribers have been paid refundable/non-refundable advances from the fund in excess of the amount standing to their credit on the date of drawal of advance.  In this connection a reference is invited to Rule 11 of GPF Rules (Swamy's Compilation corrected upto 1. 1 1. 1992 and CPF Rules (Swamy's Compilation corrected upto 1.9.1991). In terms of Govt. of India Decision No. 6 (GPF) and No. 5 (CPF) under rule 11 in case a subscriber is found to have drawn from the Fund an amount in excess of the amount standing on his credit on the date of the drawal  the overdrawn amount shall be repaid by him with interest thereon at the prescribed rate irrespective of whether the overdrawal occurred in the course of an advance or a withdrawal of the final payment from the fund.  This Rule further provides that whatever be the reasons of the overdrawal, since the subscriber can not draw amount unless it is sanctioned, the sanctioning and/or accounting authority also have the responsibility in the overdrawals.

The above provisions of the Rule is brought to your kind notice for necessary action.  All requests of advances/withdrawals may therefore be closely scrutinised and in cases where over payments occur in addition to charging interest on overdrawn amount responsibility may also be fixed and action taken both against persons found responsible both in administration and in accounts in terms of the provisions of the Rule ibid.

This issues with the approval of FA, CSIR.

(CSIR letter No.8(4)94-95-Funds dated 5th October, 1994)

(9.1.14)   Sub: Revision of pay scale of Asstts.(G) and Sr.Stenographer. Clarification reg. depositing of accumulated pay arrears into the GPF Accounts.

Reference this office circular/letter No.31(11)/90-(Gen) dated 9-6-95.  As per GOI Deptt. of pension & PW OM No.20(17)P&PW/90-E dated 12-11-90 incorporated as GOI decision NO.3 below Rule 7 of GPF Rules, the arrears of pay may be deposited voluntarily by the staff members in their GPF w.e.f. 1-4-86 to the date of revision of pay scales (arrears for the period from 1-1-86 to 31-3-86 are compulsorily to be deposited in PF accounts) and the date of accrual of interest on these deposits will be the first of the month succeeding the month in which orders for such revision of pay scales are issued.

This issues with the concurrence of Financial Adviser, CSIR.

(CSIR letter No.31(11)/90-95-EI-Gen, dated 6-9-95)