(1) When emoluments are drawn from a Government Treasury recovery of subscriptions on account of these emoluments and of the advances shall be made from the emoluments themselves.
(2) When emoluments are drawn from any other source, the subscriber shall remit his dues monthly to the Treasury in Form-4.
Provided that in the case of a subscriber on deputation or foreign service to a body corporate owned or controlled by the Government, the such body should remit General Provident Fund subscription of the subscriber on deputation or on foreign service directly to Government Account in cash, preparing separate challan, department wise;
Provided further that a copy of Provident Fund Schedule marked “Advance Schedule” with a copy of challan duly authenticated should be sent to the Accountant General directly by the foreign employers and not by the Treasury. The challan shall be in Form-5.
(3) If a Government servant fails to subscribe with effect from the date on which he is required to join the Fund under Rule 4 (5), the total amount due to the Fund on account of arrears of subscription shall, with interest thereon at the rate provided in Rule 14, forthwith be paid by the subscriber to the Fund, or in default be ordered by the Account Officer to be recovered by deduction from the emoluments of the subscriber by instalments or otherwise, as may be directed by the authority competent to sanction an advance for the grant of which, special reasons are required under clause (c) of rule 15.