Section 20(1) in The Maharashtra Housing and Area Development Authority Contributory Provident Fund Rules, 1985
(1)If the total amount of any subscription or payment substituted under clause (a) of rule 19 is less than the amount of the minimum subscription payable to the fund under rule 8, the difference shall be round off to the nearest rupee in the manner provided in sub-rule (7) of rule 11 and paid by the subscriber as a subscription to the fund.
