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Section3
The Provident Funds Act, 1925

Protection of compulsory deposits

In force From 01 Apr 1926 Act 19 of 1925 As on 16 Oct 2026

Act 19 of 1925 Ministry Labour and Employment Enacted 27 Aug 1925 In force 01 Apr 1926 Cited by 1 provision

Section 3 of the Provident Funds Act, 1925 deals with protection of compulsory deposits. A compulsory deposit in any Government or Railway Provident Fund shall not in any way be capable of being assigned or charged and shall not be liable to attachment under any decree or order of any Civil, Revenue or Criminal Court in respect of any debt or liability incurred by the subscriber or depo The Act came into force on 01 Apr 1926.

(1) A compulsory deposit in any Government or Railway Provident Fund shall not in any way be capable of being assigned or charged and shall not be liable to attachment under any decree or order of any Civil, Revenue or Criminal Court in respect of any debt or liability incurred by the subscriber or depositor, and neither the Official Assignee nor any receiver appointed under the Provincial Insolvency Act, 1920 (5 of 1920), shall be entitled to, or have any claim on, any such compulsory deposit.

(2) Any sum standing to the credit of any subscriber to, or depositor in, any such Fund at the time of his decease and payable under the rules of the Fund to any dependant of the subscriber or depositor, or to such person as may be authorised by law to receive payment o n his behalf, shall, subject to any deduction authorised by this Act and, save where the dependant is the widow or child of the subscriber or depositor, subject also to the rights of an assignee under an assignment made before the commencement of this Act, vest in the dependant, and shall, subject as aforesaid, be free from any debt or other liability incurred by the deceased or incurred by the dependant before the death of the subscriber or depositor .

Section 3, The Provident Funds Act, 1925 (Act 19 of 1925).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 4 Provisions regarding re-payments

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Indian Overseas Bank v. S. Mohammad Anis

    High Court 22 Nov 2023 Persuasive (High Court) RSA No.5344/2009 (Kar HC Dharwad); Final Order/Judgment 22.11.2023

    Court's Decision & Legal Precedent

    PF Act 1925 s.3 protects compulsory deposits in Government/Railway Provident Funds from attachment; CPC s.60(1)(k) exemption applies only where the PF Act applies via s.8(2)/Schedule. A nationalised bank not listed in the Schedule is outside that exemption, so attachment of its former employee's PF/gratuity lying in a sundry creditor account may be made absolute. DATE VERIFIED Judgment 2023-11-22 (order-1.pdf).

    On this section: Court construed s.3 protection together with s.8(2)/Schedule applicability to deny bank-employee PF attachment exemption.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Questions about Section 3

What have the courts held on Section 3 of the Provident Funds Act?

Indian Overseas Bank v. S. Mohammad Anis (22 Nov 2023) is the leading judgment on this section among those set out below: Court construed s.3 protection together with s.8(2)/Schedule applicability to deny bank-employee PF attachment exemption.

How do I find court cases under Section 3 of the Provident Funds Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Provident Funds Act 1925 3, section 3 Provident Funds Act 1925, section 3 of the Provident Funds Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Indian Overseas Bank v. S. Mohammad Anis (22 Nov 2023).

What should I read with Section 3 of the Provident Funds Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 3 of the Provident Funds Act come into force?

Section 3 of the Provident Funds Act, cited as Provident Funds Act 1925 3, came into force on 01 Apr 1926, having been enacted on 27 Aug 1925. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.