Section 6(10)(b) in The Orissa Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1996
(b)All accumulations in the respective funds including the provident fund, gratuity and superannuation including all interests and other accruals of the respective personnel to be transferred to OHPC or Gridco. on the effective date shall be transferred to the corresponding funds to be established or formed by the OHPC or Gridco. as the case may be.