Section 16(1) in The Orissa Contributory Provident Fund Rules, 1938
(1)If the total amount of any subscriptions for payments substituted under Clause (a) of Rule 15 is less than the amount of the minimum subscription payable to the Fund under Rule 8, the difference shall be rounded off to the nearest rupee in the manner provided in Sub-rule (6) of Rule 10 and paid by the subscriber as a subscription to the Fund.
