Section 11(2)(a) in The General Provident Fund (U.P.) Rules, 1985
(a)Interest shall be credited to the account of a subscriber on the last day in each year in the following manner :(i)On the amount at the credit of a subscriber on the last day of the preceding year up to the end of the current year;(ii)On all sums credited to the account after the last day of the preceding year from the date of deposit up to the end of the current year.