Public Provident Fund Act, 1968
2. Definitions
In this Act, unless the context otherwise requires,-
(a) "Fund" means the Public Provident Fund established
under the Scheme;
(b) "minor" means a person who is not deemed to have
attained majority under the Indian Majority Act, 1875;
(c) "Scheme" means the Public Provident Fund Scheme
framed under sub-section (1) of section 3;
(d) "subscriber" means an individual who makes
subscription to the Fund under section 4 and where such subscription is made by
an individual on behalf of a minor, of whom he is the guardian, such minor;
(e) "year" means the financial year.