Section 10 in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
10. Protection against attachment.
(1)The amount standing to the credit of any member in the Fund or of any exempted employee in a provident fund shall not in any way be capable of being assigned or charged and shall not be liable to attachment under any decree or order of any Court in respect of any debt or liability incurred by the member or the exempted employee and no such amount shall be liable to be taken over by any receiver appointed under any law relating to insolvency for the time being in force.(2)Any amount standing to the credit of a member in the Fund or of an exempted employee in a provident fund at the time of his death and payable to his nominee under the scheme or the rules of the provident fund shall, subject to any deduction authorised by the said scheme or rules, vest in the nominee and shall be free from any debt or other liability incurred by the deceased or the nominee before the death of the member or the exempted employee.
