Ceiling of Rs. 5 Lakh on subscription to GPF (General Provident Fund) in a financial year.

Ceiling of Rs. 5 Lakh on subscription to General Provident Fund (Central Services) in a financial year- instructions regarding.

Government of India, Ministry of Personnel, PG & Pensions Department of Pensions & Pensioners Welfare issued Office Memorandum on dated 02.11.2022 regarding the Celling of Rs. 5 Lakh on subscription to General Provident Fund (Central Services) in a financial year.

The important point of the Memorandum is that they refer Central Service Rule 1960 where amended vide notification No.G.S.R 96 dated 15.06.2022. As per the said Notification dated 15.06.2022, the sum of the monthly subscription by a subscriber under the GPF during a financial year together with the amount of arrear subscriptions deposited in that financial year shall not exceed the threshold limit (at present Rupees Five Lakh) referred to in sub clause (i) of clause (c) of the Explanation below sub rule (2) of the rule 9D of the Income Tax Rules, 1962 [as inserted vide Notification No. G.S.R. 604 (E) dated 31.08.2021 of Ministry of Finance, Department of Revenue (Central Board of Direct Taxes)].

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