Section 14(3) in The Maharashtra Housing and Area Development Authority Contributory Provident Fund Rules, 1985
(3)For the purposes of this rule, the date of deposit shall be deemed to be the first day of the month of receipt, if they are received and paid into the Government Treasury at the credit of the Government by the Accounts Officer before the fifth day of that month or, if they are received and paid into the Government Treasury on or after the fifth day of that month the first day of the next succeeding month :Provided that, where the emoluments for a month are drawn and disbursed on the last working day of the same month the date of deposit shall, in case of recovery of his subscription, be deemed to be the first day of the succeeding month.
