Section 21(2)(ix) in The Minimum Wages (Central) Rules, 1950
(ix)deductions for subscriptions to and for repayment of advances from any provident fund to which the Provident Funds Act, 1952 (19 of 1952), applies or any recognised provident fund as defined in section 58-A of the [Indian Income-tax Act, 1922 (11 of 1922)] [ Now see the Income-tax Act, 1961 (43 of 1961).], or any provident fund approved in this behalf by the Central Government during the continuance of such approval;