Section 36(5) in The Employees' Provident Funds Scheme, 1952
(5)[] [Sub-paragraph (4) and (5) renumbered as sub-paragraphs (5) and (6) by G.S.R. 1176, dated 17.8.1964.] Every employer shall maintain such accounts in relation to the amounts contributed to the Fund by him and by his employees as the Central Board may, from time to time, direct, and it shall be the duty of every employer to assist the Central Board in making such payments from the Fund to his employees as are sanctioned by or under the authority of the Central Board.
