Para 2 - Definitions - Public Provident Fund Scheme, 1968

Definitions. 2. In this Scheme unless the context otherwise requires,— (a) "account" means a Public Provident Fund Account under this Scheme; (b) "accounts office" means an office or branch of the State Bank of India, any subsidiary bank of the State Bank of India (excluding a pay-office, a sub pay-office or any other office managed by a single officer or clerk) and any other office authorised by the Central Government to receive subscriptions under the Scheme; (c) "accounts officer" means the person who, for the time being, is in charge of an accounts office; (d) "Act" means the Public Provident Fund Act, 1968 (23 of 1968); (e) "Form" means a form appended to this Scheme; (ee) "guardian", in relation to a minor, means— (i) father or mother; and (ii) where neither parent is alive, or where the only living parent is incapable of acting, a person entitled under the law for the time being in force to have care of the property of the minor; (f) "year" means the financial year.