Section 18(1) in The M.P. General Provident Fund Rules, 1955
(1)If the total amount of any subscriptions or payments substituted under Clause (a) of Rule 17 is less than the amount of the minimum subscription payable to the Fund under Rule 11 (1), the difference shall be rounded off to the nearest rupee in the manner provided in Clause (iv) of sub-rule (2) of Rue 14, and paid by the subscriber as a subscription to the Fund.
