In this Act, unless the context otherwise requires,—
(a)“Fund” means the Public Provident Fund established under the Scheme;
(b)“minor” means a person who is not deemed to have attained majority under the Indian Majority Act, 1875 (9 of 1875);
(c)“Scheme” means the Public Provident Fund Scheme framed under sub-section (1) of section 3;
(d)“subscriber” means an individual who makes subscription to the Fund under section 4 and where such subscription is made by an individual on behalf of a minor, of whom he is the guardian, such minor;
(e)“year” means the financial year.