Section 3(2)(b) in The Public Provident Fund Scheme, 1968
(b)An association of persons or a body of individuals consisting in either case, only of husband and wife governed by the system of community of property in force in the State of Goa and the Union territories of Dadra and Nagar Haveli and Daman and Diu, by whom, or on whose behalf money is deposited in an account and the deposit means money so deposited.