(1) The Authority shall with effect from the 31 st March of each year, make a contribution to the account of each subscriber:
Provided that if a subscriber quits the service or dies during a year contribution shall be credited to his account for the period between the close of the preceding year and the date of the casualty:
Provided further that no contribution shall be payable in respect of any period for which the subscriber is permitted under the rules not to, or does not, subscribe to the Fund.
(2) The contribution shall be ten per cent of the subscriber‟s emoluments drawn on duty during the year or period, as the case may be, as has been or may be specified by the Government of India by general or special order:
Provided that if, through oversight or otherwise, the amount subscribed is less than the minimum subscription payable by the subscriber under rule17 and if the short subscription together with the interest accrued thereon is not paid by the subscriber within such time as may be specified by the authority competent to sanction an advance for the grant of which special reasons are required under sub rule(3) of rule 21, the contribution payable 14 by the Authority shall be equal to the amount actually paid by the subscriber or the amount normally payable by Authority, whichever is less, unless the Authority, in a any particular case, otherwise directs.
(3) If a subscriber is on deputation out of India, the emoluments which he would have drawn had he been on duty in India shall, for the purposes of this rule, be deemed to be emoluments drawn on duty.
(4) If a subscriber elects to subscribe during leave, his leave salary shall, for the purposes of this rule, be deemed to be emoluments drawn on duty.
(5) If a subscriber elect to pay arrears of subscriptions in respect of period of suspension, the emoluments or portion of emoluments which may be allowed for that period on reinstatement, shall, for the purpose of this rule, be deemed to be emoluments drawn on duty.
(6) The amount of any contribution payable in respect of a period of foreign service shall, unless it is recovered from the foreign employer, be recovered by Authority from the subscriber.
(7) Subscriptions and contribution shall be rounded to the nearest rupee (fifty paise or more to be counted as the next higher rupee).