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    <title>Accounts</title>
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    <description>Accounts of a recognised provident fund must be prepared at intervals of not more than twelve months, with a separate account maintained for each subscriber in the prescribed form. Where accounts are kept outside India, certified copies and prescribed abstracts must be furnished by the specified dates, subject to extension by the Assessing Officer. The employee&#039;s account must show salary, contributions, interest and contribution percentage, and each employer must send every member an annual statement showing opening balance, yearly contributions, interest and closing balance.</description>
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      <description>Accounts of a recognised provident fund must be prepared at intervals of not more than twelve months, with a separate account maintained for each subscriber in the prescribed form. Where accounts are kept outside India, certified copies and prescribed abstracts must be furnished by the specified dates, subject to extension by the Assessing Officer. The employee&#039;s account must show salary, contributions, interest and contribution percentage, and each employer must send every member an annual statement showing opening balance, yearly contributions, interest and closing balance.</description>
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