Section 8(1) in The General Provident Fund (Central Service) Rules, 1960
(1)The amount of subscription shall be fixed by the subscriber himself, subject to the following conditions, namely:-(a)It shall be expressed in whole rupees;(b)It may be any sum, so expressed not less than 6 per cent of his emoluments and not more than his total emoluments:Provided that in the case of a subscriber who has previously been subscribing to a Government Contributory Provident Fund at the higher rate of 8 per cent, it may be any sum, so expressed, not less than 8-1/3 per cent, of his emoluments and not more than his total emoluments.(c)When a Government servant elects to subscribe at the minimum rate of 6 per cent, or 8-1/3 per cent, as the case may be, the fraction of a rupee will be rounded to the nearest whole rupee, 50 p. counting as the next higher rupee.
