Section 32(1) in Tamil Nadu Hindu Religious Institutions (Officers and Servants) Service Rules, 1964
(1)Every religious institution, the annual income of which, as calculated under section 92 of the Act, is ten thousand or more rupees, shall, within six months from the date of commencement of these rules or within such further time as may be granted by the Commissioner, introduce for the benefit of its non-hereditary officers and servants a Contributory Provident Fund Scheme.
