Section 13(5) in The Punjab Town Improvement Trusts Provident Fund Rules, 1945
(5)When an account is closed under the provisions of this rule, a line shall be drawn in red ink across the page below the last entry in the Provident Fund Ledger Account P.F. (1) and the number and date of the challan with which the amount at credit of the account is remitted to the Treasury shall be recorded below the line together with the number, date and amount of the bill or bills on which payments of the amount are subsequently made and if the amount is withdrawn under the provisions of sub-rule (4) the words "dead Account" shall be added.
