Section 11(1) in The General Provident Fund (Orissa) Rules, 1938
(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)[ It may be any sum not less than seven per cent of his emoluments in case of Class IV Government servant and not less than ten per cent of his emoluments in case of any other Government servant and not more than his total emoluments in any case :]Provided that in case of a Class IV employee, the minimum rate of subscription shall be Rs. 3 per month :Provided further that a subscriber who is at present subscribing to the Fund at the rate of 6½ per cent or more, but less than 8 per cent of his emoluments, shall also subscribe at a rate not less than 8 per cent of his emoluments and not more than his total emoluments.(c)When the Government servant elects to subscribe at the minimum rate, the fraction of a rupee will be rounded to the nearest whole rupee, 50 paise counting at the next higher rupee.
