Section 60(4) in The Employees' Provident Funds Scheme, 1952
(4)In determining the rate of interest, the Central Government shall satisfy itself that there is no overdrawals on the [Interest Account] [Substituted for the words "Interest Suspense Account" by Notification No. G.S.R. 60(E) dated 1.2.2013 (w.e.f. 2.9.1952)] as a result of the debit thereto of the interest credited to the accounts of members.
