Section 20(1)(d) in The Orissa Contributory Provident Fund Rules, 1938
(d)pays or repays to the Fund the whole of any amount withheld or withdrawn from the Fund for any of the purposes mentioned in Sub-clause (ii) of Clause (a) of Rule 15 and Sub-clauses (i) and (ii) of Clause (b) of Rule 15, with interest thereon at the rate provided in Rule 11.