Public Provident Fund subscription procedure: account opening, passbook records, permitted deposit modes and outstation cheque rules. Subscription to the Public Provident Fund requires an application to the accounts office in Form A with the initial subscription; the accounts office opens an account, issues a pass book recording transactions, and accepts further subscriptions by challan in Form B. Deposits may be made in cash, crossed cheque, draft or pay order payable to the accounts office; counterfoils serve as receipts and paper tokens may be issued pending realisation. Outstation cheques incur prescribed collection charges and the realisation date constitutes the date of deposit.