Section 26(1) in The Coal Mines Provident Fund Scheme
(1)Notwithstanding anything to the contrary contained in paragraph 25 a subscriber to a Provident Fund recognised under the Indian Income Tax Act 1922 (XI of 1922), or to which the Provident Funds Act 1925 (XIX of 1925), applies, may elect to continue as a subscriber thereto and if he does so, he shall not be required to or be entitled to become a member of the Fund.
