The General Provident Fund (Central Services) Rules, 1960
GPF Subscribers accounts Rule 6
RULE 6: SUBSCRIBER’S ACCOUNT
6. Subscriber’s Account – An account shall be opened in the name of each subscriber in which shall be shown-
(i) his subscriptions;
(ii) interest, as provided by Rule 11, on subscriptions;
(iii) bonus, as provided by Rule 11-A on subscriptions; and
(iv) advances and withdrawals from the Fund.