2. Definitions. - In this Scheme unless the context otherwise requires:-
(a) ‘Account' means a Public Provident Fund Account under this Scheme.
(b) ‘Accounts Office’ means an office or branch of the State Bank of India, any subsidiary bank of the State Bank of India (excluding a pay office, a sub pay-office or any other office managed by single officer or clerk) and any other office authorised by the Central Government to receive subscriptions under the Scheme;
(c) ‘Accounts Officer’ means the person who for the time being is incharge of an Accounts Office;
(d) ‘Act’ means the Public Provident Fund Act, 1968 (23 of 1968)
(e) ‘Form’ means a form appended to this Scheme;
(ee) ‘Guardian’ in relation to a minor, means
(i) Father or mother; and
(ii) Where neither parent is alive, or where the only living parent is incapable of acting; a person entitled under the law for the time being in force to have care of the property of minor;
(f) ‘Year’ means the financial year (I st April to 31 st March).
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