Provident fund deposit rules require timely placement of contributions in specified accounts or permitted investments, limiting interest to earned yields. Companies must deposit employee and employer contributions and fund receipts within a short prescribed period into specified savings or special bank accounts or invest them in permitted trust securities; interest payable on amounts so invested cannot exceed the rate yielded by the investment. Recognised fund rules or equivalents permit advances and withdrawals, and where a trust administers the fund the company must collect and remit contributions to trustees within the prescribed period, after which trustees discharge the company's obligations.