Section 21(2)(ix) in The Kerala Minimum Wages Rules, 1958
(ix)deductions for subscription to and for repayment of advance from any Provident Fund to which the Provident Funds Act, 1925 (Central Act XIX of 1925) or the Employees' Provident Fund Act, 1952 (Central Act XIX of 1952) applies or any recognised Provident Fund as defined in Section 58A of the Indian Income Tax Act, 1922, or any Provident Fund approved in this behalf by the Government during the continuance of such approval;