Section 12(1)(b) in The General Provident Fund (Central Service) Rules, 1960
(b)to meet cost of higher education, including where necessary, the travelling expenses of the subscriber and members of his family or any person actually dependent on him in the following cases, namely:-(i)for education outside India for academic, technical, professional or vocational course beyond the High School stage; and(ii)for any medical, engineering or other technical or specialized course in India beyond the High School stage, provided that the course of study is for not less than three years;