Section 21(2)(ix) in The Delhi Minimum Wages Rules, 1950
(ix)deductions for subscription to, and for repayment of advances from, any provident fund to which the Provident Funds Act, 1925, applies or any recognised provident fund as defined in Section 58-A of the Indian Income-Tax Act, 1922 or any provident fund approved in this behalf by the Government during the continuance of such approval; and