Section 9(1)(b) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(b) 1 in the case of an amount credited to the Additional Dearness Allowance Deposit Account,-(i)for any period ending on the 30th day of June, 1976 , in cash, at any time after the expiry of two years from the appointed day; and(ii)for any period ending after the 30th day of June, 1976 ,-(a) by crediting tithe provident fund account of the employee, at any time after the expiry of a period of four years from the appointed day, if such employee is a subscriber to any provident fund;