Section 14(1) in The General Provident Fund (Orissa) Rules, 1938
(1)Subject to the provisions of Sub-rule (5) below Government shall pay to the credit of the account of a subscriber, interest at such rate as may be determined for each year by the Central Government, for payment to the credit of the accounts of subscribers to the General Provident Fund (Central Services), subject however, to a minimum rate of 4 per cent in the case of a subscriber to the Fund from a date prior to 1st April, 1938 and to a minimum rate of 2½ per cent in the case of a subscriber who joins the Fund on or after 1st April, 1938.
