Section 10(3) in The Punjab Town Improvement Trusts Provident Fund Rules, 1945
(3)The amount of an advance shall be recorded in column 5 of the Provident Fund Ledger (Form P.F. I) and a note shall be made in column 9 as to the number of installments by which the advance is recoverable. Each month the amount of the advance repaid shall be recorded in red ink in column 2 of the ledger and in column 8 shall be entered the amount of the balance of the advance outstanding. The amount of interest lost on the monthly outstanding balances shall be recovered from the subscriber in the month following the month in which the last installment of the advance is recovered, and at the end of the year shall be added to the interest calculated on the monthly balances shown in column 7 ; provided that Muslims subscribers whose deposits in the fund carry no interest shall not be required to pay any interest.
