Section 72(5)(f) in The Employees' Provident Funds Scheme, 1952
(f)[ Every employer shall, at the time when an employee joins the service, be required to get the application for transfer of provident fund in cases specified in sub-paragraphs (1) and (2) of paragraph 57, duly filled in and attested, and, to forward the said application within five days of its receipt to the Commissioner or any other officer authorised by him in this behalf.]