Section 28(2) in The Orissa Contributory Provident Fund Rules, 1938
(2)A subscriber shall communicate his option under Sub-rule (1) by letter to the Accounts Officer within three months of the date of the order transferring him permanently to pensionable service; and, if the communication is not received in the office of the Accounts Officer, within that period the subscriber shall be deemed to have exercised his option in the manner referred to in Clause (a) of that sub-rule.
