Section 11(3) in Bihar Contributory Provident Fund Rules, 1948
(3)For the purposes of this rule date of deposit shall, in the case of recoveries from emolument, be deemed to be the first day of the month in which they are recovered; and in the case of amounts forwarded by the subscriber, shall be deemed to be the first day of the month of receipt, if they are received by the Account Officer before the fifth day of that month, the first day of the next succeeding month.
