Section 14(3) in The Bihar General Provident Fund Rules, 1948
(3)In this Rule, date of deposit shall, in the case of recovery from emoluments, be deemed to be the first day of the month in which it is recovered and in the case of an amount forwarded by the subscriber shall be deemed to be first day of the month of receipt, if it is received by the Accounts Officer before the fifth day of the month, but if it is received on or after the fifth day of that month, the first day of the next succeeding month.
