Section 19(1) in The General Provident Fund (Central Service) Rules, 1960
(1)If the total amount of any subscriptions or payments substituted under clause (a) of rule 17 is less than the amount of the minimum subscription payable to the Fund under sub-rule (1) of rule 8, the difference shall be rounded to the nearest rupee in the manner provided in clause (iv) of sub-rule (2) of rule 11 and paid by the subscriber as subscription to the Fund.
