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    <description>The accounts of the Pension Fund, including administrative expenses incurred in operating the Employees&#039; Pension Scheme, 2026, are required to be audited in accordance with instructions issued by the Central Government in consultation with the Comptroller and Auditor-General of India. The provision establishes an audit requirement for the Pension Fund and extends that scrutiny to the Scheme&#039;s administrative expenditure.</description>
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