1

General Provident Fund

Family
In case of male subscriber, the wife or wives Parents, children, minor brothers, unmarried sisters
deceased son’s widow and children and where parents of the subscriber is alive, a paternal grant parent.
Provided that judicially separated wife ceased under the customary law of the community, which one
belongs to be entitled to maintenance she shall henceforth be deemed to be no longer a member of the
subscriber’s family.
In case of female inscriber, the husband, parents children, minor brothers, unmarried sisters,
deceased son’s widow and children and where no parents of the subscriber is alive, a paternal grandparent.
Provided that if a subscriber by notice in writing to the accounts officer expresses her desire to
exclude her husband from her family, the husband shall henceforth be deemed no longer a member of the
subscriber’s family in the matters to which these rules relate.
Note: - child means legitimate child and adopted child.

Rule 5 Nominations
Government servant may nominate one or more persons provided further that a subscriber who has a
family at the time of making a nomination shall make such nomination only in favour of a member or
members of the family.
Nomination may be changed at any time by cancelling the existing nomination and filing new
nomination.
GID 2 Right of a nominee can pass to non family members if there is no family member.
remains unpaid.
4) Nominee facing trial for the murder of the Government servant may be denied payment till the courts
decision.
CAG’s Decisions
1) Fresh nomination not compulsory along with cancellation of existing nomination.
2) Nomination of subscribers held valid if he dies before it reaches the accounts officer.
3) Provident fund assets not to be paid to nominee when the matter is sub judice.

Rule 7 Subscriptions
(1) A subscriber shall subscribe monthly to the fund except during the period when he in under
suspension:
Provided that a subscriber may at his option not subscribing during leave which either does not carry
any leave salary or carries leave salary equal to or less than half pay or half average pay.
Provided further that a subscriber on reinstatement after a period spend under suspension shall be
allowed the option of paying in one lump sum, or installments, any sum not exceeding the maximum
amounts of arrear subscriptions payable for that period.
(2) The subscriber shall intimate his election not to subscribe during the leave referred to in the first
proviso to sub-rule 1. Failure to make due and timely intimation shall be deemed to constitute an election
to subscribe.
GID-1
Subscription to be compulsory discontinued during the last 3 months of service on superannuation.

Rule 8 Rates of subscription

(1) a) It shall be in whole rupee.
b) Not less then 6% of emoluments or 8.33%
c) It shall be rounded to nearest rupee
(2) Emoluments as on 31 March of previous financial year.
(4) The amount of subscription so fixed may be.
a) Reduced once at any time during the course of the year.
b) Enhanced twice during the course of the year or
c) Reduced and enhanced as aforesaid.
Provide further that if a subscriber is on leave without pay or leave on half average pay for a part of a
calendar month and he was elected. not to subscribe during such leave, the mount of subscription payable

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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shall be proportionate to the number of days spent on duty including leave if any, other than those
referred above.

CAG’s decision

(1) Short or excess recovery of subscription may be regularised by adjustment in subsequent months
or by actual cash payment.
Rule 11 Interest
(3) The date of deposits shall in the case of recoveries from emoluments be deemed to be the first day of
the month in which it is recovered and in the case of amounts forwarded by the subscriber shall be deemed
to be the first day of the month of receipt, if it is received by the accounts officer before the firth day of
the month but if it is received on or after the fifth day of that month, the first day of the next succeeding
month.
Provided that where there has been delay in the drawl of pay or leave salary and allowances of a
subscriber and consequently in the recovery of his subscription towards the fund, the interest on such
subscription shall be payable from the moth in which the pay or leave salary of the subscriber was
due under the rules, irrespective of the month in which it was actually drawn.
Provided further that in the case of an amount forwarded in accordance with the proviso to sub rule 2
of rule 10 (foreign service), the date of the deposit shall be deemed to be the first day of the month, if it is
received by the Accounts officer before the fifteenth day of that month.
Provided further that where the emoluments for a month are drawn and disbursed on the last
working day the same month, the date of deposit shall in the case of recovery of his subscription, be
deemed to be the first day of the succeeding month.
(4) In addition to any amount to be paid under Rules 31,32, or 33 interest thereon up to the end of the
month preceding that in which the payment In made, or up to the end of the sixth months after the
payment month in which such amount, became payable to the person to whom such amount is to be
paid. The period of six months for the purpose of interest should be counted after excluding the
immediate succeeding month. In case of death of the subscriber the period of six months for the
purpose of interest should be reckoned from the second month following the month in which the
subscriber dies.
Provided no interest after intimation to a subscriber a date on which he prepared to make the payment
in cash or date posting of cheque.
Provided that when a subscriber is absorbed in a body, corporate or an autonomous organization
w.e.f. retrospective date for the purpose of calculating the interest due on the fund accumulation
of the subscriber, the date of issue of the orders regarding absorption shall be deemed to be the
date on which the amount to the credit at the subscriber became payable subject however to the
condition that subscription as recovered up to the date of issue of order.

Note: (a)Head of office up to a period of one year

(b) The immediate superior to the head of office up to any period. If the payment delayed beyond the
control of the subscriber and there is delay on the part of Administration.
(7) If a subscriber is found to have drawn excess of the balance in his account, rate of interest 2
½ % above the rate in interest is recovered from the subscriber.

GID (3) allocations of interest charges when a subscriber is transferred to another Government,
interest may be allowed up to the previous month by transferor office.
In respect of persons found absconding, interest to be allowed up to 6 months from the date of report
from the Police that the employee has not been traced.

CAG’s Decision
(2) When a subscriber retires on superannuation the period of six months for allowing interest to exclude
the immediate succeeding month.
(3) How to reckon six months when a subscriber dies on the forenoon of the last day.
(4) Interest to be allowed on PF balance in cases of delayed submission of bills by the DDOS.

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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(5) Payment order issued after the 15th to be made payable next month and full interest allowed for the
month in which order is issued.

Rule 12 Advance from the fund

(1) Three months pay or half of the amount standing at the credit of the subscriber whichever is less
for the following purposes.
(a) Expenses in connection with illness, confinement or disability;
(b) Higher education;
(c) Obligatory expenses in connection with betrothal or marriages, funerals or others
ceremonies;
(d) Legal proceeding against any dependent members ;
(e) To purchase consumer durables and
(f) To meet the expenses for visiting places (pilgrimage or places of eminence of any
religion.
Production of documentary evidence of drawl of advance is not necessary.
(2) An advance shall not accept the special reasons to be recording in writing, be granted to any
subscriber in excess of the limit laid down in sub rule (1) or until repayment of the last installment of
any previous advance.
(3) When and advance is sanctioned under sub rule (2) before repayment of last installment of any
previous advance is completed, the balance of any previous advance not recovered shall be added to
the advance so sanctioned and the installment for recovery shall be fixed with reference to the
consolidated amount.
(4) After sanctioning the advance, the amount shall be drawn on an authorization from the accounts
officer in case where the application for final payment had been forwarded to the Accounts
officer under clause (ii) of sub-rule (3) of Rule 34. No advance should be sanctioned within the
three month of retirement.

Manner of fixing number of installments of recovery of the consolidated amount under the simplified
procedure.
(I) Recovery of consolidated advance start from the salary of next month in which advance paid.
Current month recovery against outstanding advance must be counted for consolidate advance.
In case, where one or more than one, out of several advances, which have been consolidated or
where the application is for the conversion of an earlier advance which has passed through more
then one consolidation are proposed to be converted in to withdrawal, the particular advance or
advances should be notionally treated as separate advance/advances and the recovery fixed
independently of each other in maximum number of installments permissible under the rules. The
balance of the particular advance or advances after reducing the amount by the amount which
would have been recovered on the basis of the notionally fixed installments till the month in
which the applications for conversion has been made, may be calculated and then allowed to be
converted in to withdrawal.
After conversion of advance into part-final withdrawal, outstanding balance may be treated as
fresh advance and notional sanction to be issued for its recovery after fixing a fresh rate of
recovery and number of installments not exceeding the maximum prescribed under the rates.

Rule 13 Recovery of advance

(I) An advance shall be recovered from the subscriber in such number of equal monthly
installments as the sanctioning authority may direct, but such number shall not be less
than twelve unless the subscriber so elects and more than 24. Cases under rule 12(2)
number of installments should not be more than 36. A subscriber my at his/her option
repay more than one installment is a month.

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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(II) Recovery started with the issue of pay for the month following the one in which the
advance drawn. Recovery shall not be made, except with the subscriber consent
while he is in receipt of subsistence grant or is on leave for ten days or more in a
calendar month which either does not carry any leave salary or carries leave salary
equal to or less then half pay or half average pay as the case may be.

Rule 15 Withdrawal
Rule 15(1) A
After completing 15 years or with in 10 years of retirement on superannuation.
a. Higher education
b. Expenditure in connection with the betrothal/marriage
c. Illness
d. Cost of consumer durable.
Rule 15(1) B
During the service of a subscriber from the amount standing to his credit in the fund for one or more
of the following purpose name:-
(a) House building/cost of site included.
(b) Repayment of outstanding balance taken for HBA
(c) Purchase of house site for building a house thereon for his residence or repaying any
outstanding amount on account of loan expressly taken for this purpose.
(d) Addition & alteration in own house.
(e) Renovating, additions or alteration or upkeep of the ancestral house or a house built with
the assistance or loan from Government.
(f) Construction of a house on a site purchased under clause ©.

Rule 15(1) C
With in 12 months without arranged any reasons.

Rule 15(1) D
Once during the course of a financial year, an amount equivalent to one year’s subscription paid for
by the subscriber towards the Group Insurance Scheme for the Central Government Employee on self
financing and contributory basis.
Note:-4 withdrawal under sub-clause (a) or (d) of clause B shall also be allowed where the house
site or house is in the name of wife or husband provided she or he is the first nominee to receive P.F.
money in the nomination made my the subscriber.
Note:-5 only one withdrawal shall be allowed for the same purpose under this rule. Marriage,
education, illness and installments are not covered under this note.
Note:-6 A withdrawals under this rule shall not be sanctioned if an advance under rule 12 is being
sanctioned for the same purpose and the same time.
Government of India Decision below rule 15
(1) Withdrawal for purchase of motor car ( limited to 1,10,000), motor cycle, cycle etc
(2) Grant of final withdrawal for the extensive repairs or overhauling of motor cars.
(3)Final withdrawal for making deposit for booking a car/ motor cycle/scooter/ moped
(6) For payment of conversion charges for property from leasehold to freehold.

Rule-16
Conditions for withdrawal
Rule-16(1)
¾ of the balance under clause A of sub rule 1 of rule 15.
90% of the balance under clause B of sub rule 1 of rule 15 subject to conditions that amount taken
from all sources shall not exceed the limits under rules 2(a) and 3(b) of the scheme of the Ministry of
Works and Housing.
90% under rule 15(1) (c)
Rule 16(2)
Utilisation certificate
Government of India decision below rule 16.

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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(1) Only one final withdrawal for the same purpose and an advance and final withdrawal not to be
sanctioned for the same purpose.
(2) Withdrawal permissible separately for betrothal ceremony and marriage ceremony.
(3) Particulars to be furnished in the sanction for final withdrawal of funds for house building
purposes.
(4) Withdrawal not to be sanctioned for more then one house.
(5) Withdrawal for upkeep of house when no plan in necessary/ when the ancestral house in not
transferred to he name of the Govt. Servant.
Rule 16A. Conversion of an advance into a withdrawal.
A subscriber who has already drawn or may draw in future and advance under Rule 12 for any of the
purposes specified in sub-rule (1) or rule 15 may convert, at his discretion by written request to the
Accounts Officer through the sanctioning authority, the balance outstanding against it into a final
withdrawal on his satisfying the conditions laid down in Rules 15 and 16.

Rule 31 Final withdrawals of accumulations in the fund.

When a subscriber quits the service, the amount standing to his credit in the fund shall become
payable to him.
Government of India decision.
(1) Recovery of Government dues and final payment of GPF not to be mixed up.
(2) Immunity against deduction not applicable to liabilities incurred by nominees.
(3) Entitlement of Government officers who opt for permanent absorption in Public Enterprises in
respect of membership of Provident Fund of the enterprises.
(4) Amount misappropriated not adjustable from GPF.

Rule 32 Retirement of the subscriber

(1) Production of no demand certificates not necessary for making final payment of provident fund
balance except in certain cases.

Rule 33 Procedure on death of a subscriber

33(i) a When the subscriber leaves a family and nomination made by the Government Servant.
33(i)b If nomination is not made and subscriber leaves a family, the amount standing at the credit of the
Government Servant may be paid in equal share to the family members except
(1) Sons who have attained majority
(2) Sons of a deceased son who have attained majority.
(3) Married daughter whose husbands are alive.
(4) Married daughter of a deceased son whose husbands are alive.
Government of India Decision
(1) Disbursement provident fund money to persons on behalf of minors.
(2) pro-forma for band of indemnity for disbursement of provident fund money on behalf of
minors.
(3) Subscriber’s posthumous child a number of his family.
(4) Stepmother not a natural guardian of minor stepson.
(5) Payment to legal representative on proper identity.
(6) Payment of GPF when the whereabouts of the official is not known.
(7) Payment not to be made to the nominee facing trial for the murder of the Government Servant.

Rule 33 B Deposit Link Insurance Scheme

On the death of the subscriber additional amount equal to the average balance to the account during
the 3 years immediately preceding the death of such subscriber subject to the conditions:-
(a) The balance at the credit of such subscriber shall not at any time during the three years preceding the
month of death have fallen below the limit of :-
(i) Rs. 25000/- in the case of a subscriber holding a post in the scale of pay, the maximum of
which is Rs. 12000/- or more.
(ii) Rs 15000/- in the case of a subscriber holding a post in the scale of pay, the maximum of
which is Rs. 9000/- or more but less than Rs. 12000/-.

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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(iii) Rs 10000/- in the case of a subscriber holding a post in the scale of pay, the maximum of
which is Rs. 3500/- or more but less than Rs. 9000/-.
(iv) Rs 6000/- in the case of a subscriber holding a post in the scale of pay, the maximum of
which is less than Rs. 12000/-.
(b) The additional amount payable under this rule shall not exceed sixty thousand rupee.
(c) The subscriber has put in at least 5 year’s service at the time of his/her death.
Please also see Government of India decision below this rule.

Rule 34 Manner of payment of amount in the fund

Government of India’s decisions
1 Elimination of delays in the payment of Provident Fund balances.
2 Interest on final payment of GPF on retirement/quitting of service not payable beyond the date of
retirement/quitting if payment is made within one month of retirement/quitting.month.

Rate of interest for 11-12, 8% up to November and 8.6% from December onwards.
Rate of Interest for 12-13 and 13-14, 8.8 percent.
Rate of interest from 1-4-14 onwards 8.7%.

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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Rate of Interest from time to time on deposits and balances in the Provident fund Period
Rate Remarks From To Percent
1.04.1954 to 31.03.1962 3.75
1.04.1962 to 31.03.1963 4.00
1.04.1963 to 31.03.1964 4.00
1.04.1964 to 31.03.1965 4.00
1.04.1965 to 31.03.1966 4.25
1.04.1966 to 31.03.1967 4.60
1.04.1967 to 31.03.1968 4.80
1.04.1968 to 31.03.1969 5.10
1.04.1969 to 31.03.1970 5.25
1.04.1970 to 31.03.1971 5.50
1.04.1971 to 31.03.1972 5.70
1.04.1972 to 31.03.1973 5.80
1.04.1973 to 31.03.1974 5.80
1.04.1974 to 31.07.1974 6.50 Up to 15,000/and on above Rs 15000/-@ 5.80%
1-08-74 to 31.03.1975 7.50 Up to 25000/ and on above Rs 25000/- @ 7.00 %
1.04.1975 to 31.03.1976 7.50 Up to 25000/ and on above Rs 25000/- @ 7.00 %
1.04.1976 to 31.03.1977 7.50 Up to 25000/ and on above Rs 25000/- @ 7.00 %
1.04.1977 to 31.03.1978 8.00 Up to 25000/ and on above Rs 25000/- @ 7.50 %
1.04.1978 to 31.03.1979 8.00 Up to 25000/ and on above Rs 25000/- @ 7.50 %
1.04.1979 to 31.03.1980 8.00 Up to 25000/ and on above Rs 25000/- @ 7.50 %
1.04.1980 to 31.03.1981 8.50 Up to 25000/ and on above Rs 25000/- @ 8.00 %
1.04.1981 to 31.03.1982 8.50 Up to 25000/ and on above Rs 25000/- @ 8.00 %
1.04.1982 to 31.03.1983 9.00 Up to 35000/ and on above Rs 35000/- @ 8.50 %
1.04.1983 to 31.03.1984 9.50 Up to 40000/ and on above Rs 40000/- @ 9.00 %
1.04.1984 to 31.03.1985 10.00 No limit 1.04.1985 31.03.1986 10.50 No limit
1.04.1986 to 31.03.2000 12.00 No limit
1.04.2000 to 31.03.2001 11.00 No limit
1.04.2001 to 31.03.2002 9.50 No limit
1.04.2002 to 31.03.2003 9.00 No limit
1.04.2003 to 31.03.2011 8.00 No limit
1.04.2011 to 30.11.2011 8.00
1.12.2011 to 31.03.2012 8.60 No limit
1.04.2012 to 31.03.2013 8.60 No limit
1-04-13 to 31-03-14 8.80
1-04-14 to 31-03-15 8.70
1-04-15 to 31-03-16 8.70
1-04-16 to 30-09-16 8.10
1-10-16 to 31-03-17 8.00
1-04-17 to 30-06-17 7.90
1-07-17 7.80

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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Question No. 1
Calculate the closing balance of Mr. X as on 31/3/2017 from the following particulars.
1. Opening balance as on 1-4-16 476250
2. subscription @ 3000 per month from the salary of March 16. The Subscription increase to
Rs.5000 from the salary of September 2016. Subscription from the salary of October is
payable by the foreign employer. Subscriptions from the salary of January and February
were received on 16/2/17 and 18/3/17 respectively from the foreign employer where the
subscriber is on foreign service. The leave salary of May 16 was drawn on 15 th August,
2016.
3. Temporary Advance of Rs 90000 was drawn in 10/16 recoverable in 25 equal installments.
4. Rate of interest 8.7% up to 15-16, 8.1 from 1-4-16 to 30-9-16 and 8% up to 31-3-2017.

Question No.2
Calculate the GPF balance payable to a subscriber on his retirement on 31/5/17 from the following
particulars.
1. Closing balance for the year 15-16 is Rs.575000/-
2. Subscription @ 3000pm from the salary of 3/16. Subscription enhanced by Rs. 2000 from
the salary of 9/16.
3. He had taken a temporary advance of Rs. 30000/- in 2/15 recoverable in 15 equal
installments. This advance was misclassified as scooter advance and rectified in 4/16.
4. Two missing credits @ Rs. 4000 pm from the salary of 1/16 and 2/16 were adjusted in
August 16.
5. A part final withdrawal of Rs. 500000/- was drawn in 11/16.
6. Rate of interest 8.7% up to 15-16, 8.1% from 1-4-16 to 30-9-16, 8% up to 31-3-2017and 7.9
from 1-4-17.

Question No. 3
Calculate the GPF balance payable to the employee on his retirement on 30-09-2017.
1. Opening balance as on 1-4-16 1251450/-
2. Subscription @ 8000 from the salary of 3-16.
3. Subscription reduced to Rs. 6000/- from the salary of 7-16.
4. Drawn Advance of Rs.600000/- in 12-14 recoverable in 20 equal installments.
5. Another advance of 1,80,000 was paid in 4-16 and consolidated advance was
recoverable in 12 installments.
6. Part final withdrawn of Rs.600000/- drawn in 9-16.
7. The outstanding balance of temporary advance was converted in part final
withdrawal in 3-15.
8. Rate of interest 8.7% up to 15-16, 8.1% from 1-4-16 to 30-9-16, 8% up to 31-3-2017and
7.9 from 1-4-17.

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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Answer Question No. 1

Month Subscription Refund Total Withdrawal IBB
April 3000 3000 479250
May 3000 3000 482250
June 485250
July 3000 3000 488250
August 3000+3000(a) 6000 491250
September 3000 3000 494250
October 5000 5000 90000 409250
November 5000 5000 414250
December 5000 3600 8600 422850
January 5000 3600 8600 431450
February 5000(b) 3600 8600 431450
March 5000(c) 3600 8600 440050
Total 48000 14400 62400 90000 5469800
(a) Credited from the salary of May pertain to June;
(b) Credit from the salary of January received on 16/2 hence interest for 2/15
not allowed on credit.
(c) Credit from the salary of February received on 18/3 hence interest for 3/15
not allowed on credit.
Interest for the 2014-15
5469800*8.7/12*100=39656.05 rounded to 39656

Opening balance 476250

Deposit 62400
Interest 39656
Total 578306
Withdrawal 90000
Closing balance 488306

Answer Question No. 2

Month Subscription Refund Total Withdrawal IBB I IBB II
April 3000 2000 5000 30000(b) 550000 554969
May 3000 2000 5000 555000 559969
June 3000 2000 5000 560000 564969
July 3000 3000 563000 567969
August 3000+8000(a) 11000 574000 570969
September 3000 3000 577000 573969
October 5000 5000 582000 578969
November 5000 5000 500000 87000 83969
December 5000 5000 92000 88969
January 5000 5000 97000 93969
February 5000 5000 102000 98969
March 5000 5000 107000 103969
Total 56000 6000 62000 530000 4446000 4441628
(a) Tow missing credit @ 4000 from the salary of 1/14 and 2/14

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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(b) Debit pertain to 2/13

Interest for 12-13

Interest on missing debit= 30000x2x8.8/12x100= -440
Interest for 13-14
Interest on missing debit=30000x8.8/100= -2640
Interest on interest=440x8.8/100 =-38.72
Interest on Missing credit=4000x3x8.8/12x100=88
Total interest for 13-14=-2640-38.72+88=2590.72 say -2591
Total interest up to 3/14=-440-2591= 3031
Interest for the year 14-15
Interest for IBB I =UP TO 14-15 4446000*8.7/1200=32233.5
Interest on interest up to 14-15 = -3031*8.7/100= -263.7
Interest on missing credit = 8000x8.8x4/1200 = 232
Total interest = 32233.55+232-263.7=32201.8 say 32202
Method II
IBB for April 575000+5000+8000-3031-30000 =554969
Interest for the year by IInd method 14-15
Interest 4441628*8.7/1200=32201.8 say 32202
Opening balance 575000
Deposit 62000
Interest 29171 (32202-3031)
Total 666171
Withdrawal 530000
Closing balance 136171

Interest for the year 15-16 =136171x2x8.7/12x100=1974.48 say 1974

Amount payable on retirement= 136171+1974=138145
Note subscription stopped from the salary of 3/15

Answer Question No. 3

Month Subscription Refund Total Withdrawal IBB
April 8000 30000 38000 180000 1109450
May 8000 30000 38000 1147450
June 8000 25000 33000 1180450
July 8000 25000 33000 1213450
August 6000 25000 31000 1244450
September 6000 25000 31000 600000 675450
October 6000 25000 31000 706450
November 6000 25000 31000 737450
December 6000 25000 31000 768450
January 6000 25000 31000 799450
February 6000 25000 31000 830450
March 6000 25000 31000 861450
Total 80000 310000 390000 780000 11274400

Interest for 14-15

11274400*8.7/1200=81739.4 say 81739

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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Opening Balance 1251450

Deposit 390000
Interest 81739
Total 1723189
Withdrawal 780000
Closing balance 943189

Month Subscription Refund Total Withdrawal IBB

April 6000 0 6000 949189
May 6000 0 6000 955189
June 6000 0 6000 961189
July 6000 0 6000 967189
August 967189
September 967189
Total 24000 0 24000 5767134
Outstanding advance of Rs. 50,000/- converted into part final withdrawal hence no
recovery appeared in the ledger.
Interest for 15-16
5767134*8.7/1200=41811.72 say 41812
Opening balance 943189
Deposits 24000
Interest 41812
Total 1009001
Withdrawal 0
Amount payable 1009001

Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in

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Notes prepared by Som Pal 9868670588 Email Id som10157@yahoo.co.in