Section 63(2) in Pension Fund Regulatory and Development Authority (Employees Service) Regulations, 2015
(2)On occasions such as marriages, anniversaries, funerals or religious functions when the making of gifts is in conformity with the prevailing religious or social practice, an employee may accept gifts from his personal friends having no official dealing with the employee or with the Authority but he shall make a report to the competent authority if the value of such gifts exceeds Rs.10,000.
