Closure of HUF PPF accounts requires refund of balances after loan interest adjustments for accounts past the statutory duration. The amendment requires closure of Public Provident Fund accounts opened on behalf of a Hindu Undivided Family before 13 May 2005 after fifteen years from the end of the year of initial subscription, and directs refund of the entire account balance after adjustments for any interest due on loans; accounts where the fifteen year period had already elapsed are to be closed at the end of the current year with the same refund and adjustment provision.