Section 3 in The General Provident Fund (U.P.) Rules, 1985
3. Constitution of the Fund.
(1)The Fund shall be maintained in India in rupees.(2)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 the issue of payment authority under these rules shall be transferred to "Deposits" at the end of the year and treated under the ordinary rules relating to deposits.
