Section 2(xiii) in The Post Office Savings Certificates Rules, 1960
(xiii)"Provident Fund" means a provident fund to which the provisions of the Provident Fund Act, 1925 (19 of 1925) apply and includes a provident fund which has been and continues to be recognized by the Commissioner of Income-tax in accordance with the Provision of Chapter IX-A of the Income-tax Act, 1922 (11 of 1922) and a provident fund established by or under any law for the time being in force;
