Section 9(5) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(5)On the superannuation, resignation or termination of employment of an employee, the whole of the amount standing to the credit of such employee in the Additional Dearness, Allowance Deposit Account, shall be repaid,-(a)in cash, in the case of any amount credited to the Additional Dearness Allowance Deposit Account for any period ending on the 30th day of June, 1976 ;(b)in the case of any amount credited to the Additional Dearness Allowance Deposit Account for any period ending, after the 30th day of June, 1976 ,-(i) by crediting such amount- to the provident fund account of such employee, if he is the subscriber of any such account, or(ii)in cash, where such employee is not a subscriber to any provident fund. Explanation.- For the purposes of this section," provident. fund" has the meaning assigned to it in section 2 (e) of the Provident Funds Act, 1925 .]
