Section 11(2)(b) in The M.P. General Provident Fund Rules, 1955
(b)in the case of a subscriber who was not in Government service on the 31st March of the preceding year, the emoluments to which he was entitled on the first day of his service or, if he joined the Fund for the first time under the operation of Rule 6 on a date subsequent to the first day of his service, the emoluments to which he was entitled on such subsequent date.