Section 16(1) in Bihar Contributory Provident Fund Rules, 1948
(1)If the total amount of any subscriptions, or payments substituted under clause (a) of rule 15 is less than the amount of the minimum subscription payable to the Fund under rule 8 the difference shall be rounded off to the nearest rupee in the manner, provided in sub-rule (3) of rule 8 and paid by the subscriber to the Fund.
