Section 102(4) in The M.P. Municipal Accounts Rules, 1971
(4)If a provident fund has been opened, the headings of the establishment bill may conveniently be in Form No. 68, but the absentee and other certificates prescribed in sub-rule (1) of this rule shall not be changed.The totals of the bill will be the joint total of columns 6 and 13. The amount payable of column 10 (net amount payable) will be disbursed in the Municipal Office. The total of the Provident Fund shown in column 14 will be remitted to the Provident Fund account and the income tax shown in column 14 will be paid by cheque to the Income Tax Officer concerned or such Officer as he may direct for credit to Government. Insurance premium deducted under the salary' saving scheme shall be sent to the concerned office by cheque.
