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    <title>Staff Provident Fund and other benefits</title>
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    <description>The Staff Provident Fund for Central Board officers and employees, along with the Pension-cum-Gratuity Fund and any other employee benefit fund, is deemed to be constituted under sub-section (4) of section 120 of the Code. The provision integrates these staff welfare funds within the Code&#039;s framework by legal deeming.</description>
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