(1) The Board shall maintain in Form I in respect of each one of the subscribers a personal ledger account.
(2) In the personal ledger account, there shall be credited -
(a) in respect of an employee appointed under Section 6 of the Act -
(i) all subscriptions made by the subscriber and the Board under these rules;
(ii) all deposits made by the subscriber in repayment of advance under Rule 11 and Rule 12;
(iii) all the amount if any, standing to the credit of the subscriber in a Provident Fund under the control of the Board immediately before the commencement of these rules;
and
(iv) interest, if any, accruing due on the amounts hereinbefore mentioned.
(b) in respect of an employee transferred under Section 9 of the Act, -
(i) all subscriptions made by the subscriber and the Board under these rules;
(ii) all deposits made by the subscriber in repayment of advances under Rule 11 and Rule 12;
(iii) the amount, if any, in a Provident Fund maintained by local body and transferred to the Board under sub-section (5) of Section 9 of the Act;
(iv) the amount, if any, standing to the credit of the subscriber in a Provident Fund under the control of the Board immediately before the commencement of these rules; and
(v) interest, if any, accruing due on the amounts hereinbefore mentioned.