Section 8(1) in Bihar Contributory Provident Fund Rules, 1948
(1)The amount of subscription shall be fixed by the subscriber himself subject to the following conditions:-(a)It shall be expressed in whole rupee.(b)(i)It may be a sum, so expressed, not less than 6 percent of emoluments (i.e. 6 paise in the rupee) and not more than 15% (i.e. 15 paise in the rupee).(ii)Emoluments for the purpose of the rule shall be calculated at the rate payable in respect of the 31st March, of the preceding year:Provided that, if the subscriber is on leave or under suspension on the 31st March, of the preceding year, his emoluments shall be calculated at the rate payable in respect of the first day after his return to duty:Provided also that, if the subscriber is on deputation out of India, on the 31st March, of the preceding year, his emoluments shall be calculated at the rate which would have been payable had he been on duty in India.
