Section 9(5)(b) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(b)in the case of any amount credited to the Additional Dearness Allowance Deposit Account for any period ending, after the 30th day of June, 1976 ,-(i) by crediting such amount- to the provident fund account of such employee, if he is the subscriber of any such account, or(ii)in cash, where such employee is not a subscriber to any provident fund. Explanation.- For the purposes of this section," provident. fund" has the meaning assigned to it in section 2 (e) of the Provident Funds Act, 1925 .]