Section 8 in Bihar Contributory Provident Fund Rules, 1948
8.
(1)The amount of subscription shall be fixed by the subscriber himself subject to the following conditions:-(a)It shall be expressed in whole rupee.(b)(i)It may be a sum, so expressed, not less than 6 percent of emoluments (i.e. 6 paise in the rupee) and not more than 15% (i.e. 15 paise in the rupee).(ii)Emoluments for the purpose of the rule shall be calculated at the rate payable in respect of the 31st March, of the preceding year:Provided that, if the subscriber is on leave or under suspension on the 31st March, of the preceding year, his emoluments shall be calculated at the rate payable in respect of the first day after his return to duty:Provided also that, if the subscriber is on deputation out of India, on the 31st March, of the preceding year, his emoluments shall be calculated at the rate which would have been payable had he been on duty in India.(2)The subscriber shall intimate the fixation of the amount of his monthly subscription in each year in the following-(a)if he is on duty on the 31st March, of the preceding year, by the deduction which he makes in this behalf from his pay-bill for that month.(b)if he is on leave, or, under suspension on the 31 March, of the preceding year, by the deduction which he makes in this behalf from his first pay-bill after his return to duty.(3)if the amount to subscription payable contains a fraction of rupees, it shall be rounded to the nearest whole rupee, 50 paise counting as the next higher rupee.(4)The amount of subscription so fixed shall remain unchanged throughout the year:Provided that if a subscriber is on duty for a part of month and on leave for the remainder of that month, and if he has elected not to subscribe during leave, the amount of subscription payable shall be proportionate to the number of days spent on duty in the month.A fraction of a rupee shall be rounded to the nearest whole rupee, for example, 50 Paise will be rounded to a rupee.If a change in the amount of subscription is sought this can be done only with effect from a financial year.Realisation of Subscriptions
