Section 18(1) in The General Provident Fund (Orissa) Rules, 1938
(1)If the total amount of any subscriptions or payment substituted under Clause (a) of Rule 17 is less than the amount of the subscription payable to the Fund under Rule 11 (1), the difference shall be rounded to the nearest rupee in the manner provided in Clause (iv) of Sub-rule (2) of Rule 14, and paid by the subscriber as a subscription to the Fund.Note - The period for which the difference referred to in this rule should be calculated for the purpose of effecting recovery should be one financial year and any amount of subscriptions to a family pension fund or of payments towards a policy of life insurance in excess of the minimum amount of subscriptions payable into the General Provident Fund in any financial year should not be set off against any difference payable under the rule in respect of any other financial year.
