Section 9(4) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(4)The aggregate amount credited to the Additional Dearness Allowance Deposit Account by or in relation to an employee for the period commencing on the 1st day of July, 1976 , and ending on the 5th day of July, 1977 , together with interest due on the whole, or, as the case may be, part of the amount of' compulsory deposit which remains unpaid, shall, subject to the provisions of sub- section (5), be repaid to the employee in five, equal annual instalments commencing on the 6th day of July, 1978 , and each such instalment shall be credited to the provident fund account of the employee: Provided that the employer shall not be required to make any contribution under the Employees Provident Funds Act, 1952 , or under any other law for the time being in force, in relation to the amounts so credited to the provident fund account of the employee: Provided further that, in the case of the employees who do not subscribe to any provident fund, the aggregate amount so repayable shall be repaid in cash in five equal annual instalments commencing on the 6th day of July, 1978 .
