IREC Rule No.943: Persons To Whom Accumulations Are Payable

943.  Persons To Whom Accumulations Are Payable:-

(1)   Subject to the provisions of Rule 944 on the death of a subscriber before the amount standing to his credit has become payable, or where the amount has become payable, before payment has been made-

(i)   The amount of the special contribution credited to the subscriber’s account under Rule 915 shall become payable to the widow or widows or / and dependent children of the deceased subscriber in such shares as the controlling officer may determine, if there is no widow or/and no dependent child of the deceased subscriber, the amount of special contribution to provident fund account shall be treated as an amount in respect of which no nomination subsists;

(ii)    if a nomination made by the subscriber in accordance with Rule 941 subsists, the amount standing to his credit in the fund, excluding any amount which becomes  payable under clause (i), or that part thereof to which the nomination relates, shall  become payable to his nominee or nominees in accordance with such nomination.

(iii)  If no nomination subsists, or if the nomination relates only to a part of the amount standing to his credit in the fund, the whole amount or the part thereof to which the nomination does not relate, as the case may be, shall, subject to the provisions of clause (i) become payable to the members of his family in equal shares, and if there are no such members shall become payable;

(a)   If the amount does not exceed Rs.5000 to any person appearing to the Accounts Officer to be entitled to receive it;

(b)   If the amount exceeds Rs.5000 to any person who produces probate or letters of administration evidencing the grant to him of administration to the estate of the deceased or a succession certificate entitling him to the payment of the amount;

Provided that no share shall be payable to:

(1)   Sons who have attained legal majority;

(2)   Sons of deceased sons who have attained legal majority;

(3)   Married daughters whose husbands are alive;

(4)   Married daughters of a deceased son whose husbands are alive;

If there is any member of the family other than those specified in clauses (1), (2), (3) and(4).

Provided further that the widow or widows and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the subscriber and had not attained the age of legal majority at the time of the subscriber’s death.

(2)   The General Manager may delegate powers under sub-rule (1) (i) of this rule to a head of a department or a Divisional Railway Manager, as the case may be or in respect of  non-gazetted subscriber’s to a Divisional Officer.  

Government Of India’s Decisions:

(1) For the purpose of this rule a subscriber’s posthumous child, if  born alive, shall be treated in the same way as a surviving child born before the subscriber’s death.

[Authority: No.F(E)44PF-8(5), 31.07.1945]

(2) A divorced daughter who is dependent on the subscriber is not excluded from receiving a share from the provident fund dues of the subscriber provided the divorce was affected by a decree absolute. This is, however, subject to the personal law of the community to which the subscriber belongs.

[Authority: No. F(E) 54/PF-6/1, 29.05.1954]

(3) The share payable to a widow in terms of sub-rule (1) (iii) above, who re-marries before payment of the Provident Fund dues of the deceased subscriber, shall be paid to her irrespective of the re-marriage. Similarly, the share of special contribution to Provident Fund that has been sanctioned by the controlling officer in her favor under sub-rule (1) (i), has also to be paid to her irrespective of her re-marriage.

[Authority: No.F(E)56PF-6/1, 29.01.1957]