Section 2(1)(f) in The General Provident Fund (U.P.) Rules, 1985
(f)"Undertaking" means-(i)a statutory body incorporated by or under any Uttar Pradesh Act or Central Act;(ii)a Government company within the meaning of Section 617 of the Companies Act, 1956;(iii)a Local Authority within the meaning of clause (25) of Section 4 of the Uttar Pradesh General Clause Act, 1904;(iv)a scientific organisation registered under the Societies Registration Act, 1860, wholly or partly under the control of the Central Government or any State Government.