Section 20(2)(ix) in The Delhi Shops and Establishments Act, 1954
(ix)Deductions for subscription to, and for repayment of advances from, any provident fund to which the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) applies or any recognised provident fund as defined in section 2(38) of the Income-Tax Act, 1961 (43 of 1961) or any provident fund approved in this behalf by the Government during the continuance of such approval;