General Rule

381. Subscriptions to a service or Government Provident Fund can be received from such Government servants as are either required or permitted by the rules of the fund to subscribe to it the recoveries being made ordinarily by deduction from pay bills.

NOTE—This rule applies also to service funds for Government servants of the Defence Department, e.g. the Indian Military Service Family Pension Regulations and the Queen’s Military Widows Fund.

382. Subscriptions to the other funds named below may be received only under the special instructions of the authorities of the fund received through the Accountant General.

Postal Insurance and Life Annuity Fund;

Bengal Uncovenanted Service Family Pension Fund;

General Family Fund;

Hindu Family Annuity Fund;

Bengal Christian Family Pension Fund.

The subscriptions of Government servants and Government pensioners to these funds are recoverable by deduction from the pay or pension bills of the subscribers; except that, in the case of the General Family Pension Fund, the Hindu Family Annuity Fund and the Bengal Christian Family Pension Fund, such subscriptions may, at the option of the subscriber, be paid in cash direct to the fund concerned or at Treasury. (See paragraph 384).

383. The subscriber is himself responsible for seeing that proper deduction is made from his bills, though, for his convenience, it has been ruled (vide paragraph 104) that the responsibility for making the necessary deductions regularly and correctly devolves upon the drawers of the bills.

384. Subscriptions in cash are ordinarily payable only to the authorities of the fund, but in the following cases, cash if tendered, may be received at Treasuries:

(a) Indian Civil Service Family Pension Regulations.

(b) Superior Services (India) Family Pension Fund Rules.

(c) Civil Engineers’ Provident Fund.

(d) Hindu Family Annuity Fund (see paragraph 382).

(e) Bengal Christian Family Pension Fund (see paragraph 382).

(f) Bengal Uncovenanted Service Family Pension Fund.

(g) General Family Pension Fund (see paragraph 382).

NOTES—(1) Subscriptions to the Bengal and Madras Service Family Pension Fund may be received in cash at Treasuries only when permitted by the Accountant General.

(2) Premia or subscriptions to the Postal Insurance and Life Annuity Fund should, in no circumstances, be received in cash at the Treasury, payment in cash being permissible only at post offices.

385. In cases in which subscriptions (including refunds of withdrawals)are paid by deduction from pay bills, the requisite particulars should be entered by the subscriber, if he draws his own pay, or the head of office in other cases in a separate schedule in Form nos. 42-B, 42-B-1, 42-B-2, 42-C or 42-D prescribed for the purpose and the form so completed should be attached to the pay bill concerned. If the subscription is recovered in cash, as permitted by paragraph 384, the number of the account or policy and all other necessary particulars must be furnished. In all cases where a subscription is paid for the first time the rule or special authority under which the subscription may be received should also be quoted in the form or, in case of cash payments, in the separate document of particulars.

386. In cases in which the subscription is a percentage on the rate of pay the subscriber, if in foreign service under the new rules in force from January 1, 1922, should subscribe on the pay drawn by him in foreign service, but if the foreign service is under the old rules which were in force prior to January 1, 1922, the subscription Should be calculated upon "assumed pay" in the case of foreign service of the first kind and upon "actual sanctioned salary" in thc case of foreign service of the second kind.

387. When a subscriber to any fund whose subscriptions are realized by deduction from bills is transferred to another district, the fact that he is subscribing to the fund should be certified in his last-pay certificate by noting thereon the amount recoverable monthly and number of his account or policy.

NOTE—When a subscriber to the Postal Insurance and Life Annuity Fund is transferred to another audit circle, notice of transfer should be given to the Audit Officer concerned and the Accountant General, Indian Posts and Telegraphs Department, through the Accountant General, U.P.

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