Section 32(3) in The Employees' Provident Funds Scheme, 1952
(3)Any sum deducted by an employer [or a contractor] [Inserted by G.S.R. 1845, dated 28.11.1963 (w.e.f. 30.11.1963).] from the wages of an employee under this Scheme shall be deemed to have been entrusted to him for the purpose of paying the contribution in respect of which it was deducted.
