Section 11(3) in The Orissa Contributory Provident Fund Rules, 1938
(3)For the purposes of this rule the date of deposit shall, in the case of recoveries from emoluments, be deemed to be the first day of the month in which they are recovered; and, in the case of amounts forwarded by the subscriber, shall be deemed to be the first day of that month, of, if they are received on or after the fifth day of that month, the first day of the next succeeding month.
