Pension Fund restrictions govern scheme payments, legacy benefits, administrative costs, and prior government sanction for other expenditure.

The Pension Fund under the Employees' Pension Scheme, 2026 is restricted to scheme payments and the continued payment of previously sanctioned benefits under the earlier pension and family pension schemes, with any other use requiring prior Central Government sanction. Administrative expenses are payable from the Central Administration Account, and pension remittance costs are charged to the Pension Fund.

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