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Social Security (Central) Rules, 2026 · 9

Rule 50: Rules under section 120

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Rule 50 — Governs rules under section 120 and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: The conditions to acquire, hold, sell or otherwise transfer any movable or immovable property under sub-section (1), conditions to invest moneys, re-invest or realise investments under sub-section (2), terms to raise loans and…

Full notified rule textG.S.R. 344(E), 8 May 2026Source checked: 20 August 2026
Rule status

Social Security (Central) Rules, 2026 were finally notified under G.S.R. 344(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.

Official Gazette

Open the notified Rules ↗

Finin2min analysis — operative rule mechanics

Operative clauses

  • The conditions to acquire, hold, sell or otherwise transfer any movable or immovable property under sub-section (1), conditions to invest moneys, re-invest or realise investments under sub-section (2), terms to raise loans and take measures for discharging such loans under sub-section (3) and terms to constitute for the benefit of officers and staff or any class of them, provident or other benefit fund under…

Provisos / explanations

  • No proviso/explanation was separately extracted from this rule.

Thresholds & timelines

  • No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.

Mapped Code sections

Full notified text — Rule 50

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.
50. Rules under section 120.–The conditions to acquire, hold, sell or otherwise transfer any movable
or immovable property under sub-section (1), conditions to invest moneys, re-invest or realise
investments under sub-section (2), terms to raise loans and take measures for discharging such loans
under sub-section (3) and terms to constitute for the benefit of officers and staff or any class of them,
provident or other benefit fund under sub-section (4), of section 120 shall be–

(a) in case of the Provident Fund, Pension Fund or Insurance Fund, as specified respectively in the
Provident Fund Scheme, Pension Fund Scheme and Insurance Fund Scheme; and

(b) in case of the Corporation, as specified in Chapter IV and under this Chapter.

Application and evidence

  1. Primary statutory test — The conditions to acquire, hold, sell or otherwise transfer any movable or immovable property under sub-section (1), conditions to invest moneys, re-invest or realise investments under sub-section (2), terms to raise loans and take measures for discharging such loans under sub-section (3) and terms to constitute for the benefit of officers and staff or any class of them, provident or other benefit fund under…
  2. Code Section mapping — 120. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
  3. Evidence file — retain facts and records proving the role/status of: Corporation / EPFO / Board.

Cross-references & prescribed forms

Sections cited/mapped

Forms

No form is directly mapped in the current rule register.

Worked example

For a worker/member seeking a benefit connected with rules under section 120, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “The conditions to acquire, hold, sell or otherwise transfer any movable or immovable property under sub-section (1), conditions to invest moneys, re-invest or realise investments under sub-section (2), terms to raise loans and take measures for discharging such loans under sub-se” Reconcile the mapped Code Section(s) 120.

Illustrative only. Use the exact notified rule, prescribed form and competent authority.

Q&A — Rule 50

What is Rule 50 of the Social Security (Central) Rules, 2026?

Rule 50 — Governs rules under section 120 and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: The conditions to acquire, hold, sell or otherwise transfer any movable or immovable property under sub-section (1), conditions to invest moneys, re-invest or realise investments under sub-section (2), terms to raise loans and…

What does Rule 50 require or permit?

A principal operative clause extracted from the notified rule is: “The conditions to acquire, hold, sell or otherwise transfer any movable or immovable property under sub-section (1), conditions to invest moneys, re-invest or realise investments under sub-section (2), terms to raise loans and take measures for discharging such loans under sub-section (3) and terms to constitute for the benefit of officers and staff or any class of them, provident or other benefit fund under…” Read it with all sub-rules and provisos below.

Does Rule 50 contain a proviso or explanation?

No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.

What deadline, period, percentage or amount appears in Rule 50?

No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.

Which Code sections are linked to Rule 50?

The current concordance maps Rule 50 to Section(s) 120.

When did Rule 50 come into force?

The final Central Rules were notified as G.S.R. 344(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.

Primary sources

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Jurisdiction note: This is the Central Rule corpus. Check State rules/notifications where the State Government is the appropriate Government and check later Gazette amendments before acting.
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Editorial owner: CA Nikhil Gupta · Official-source set checked 20 August 2026; provision-level professional review remains matter-specific
Educational purposes only. Exact notified law, rules, schemes, regulator instruments, judicial decisions, state overlays, portal behaviour and facts must be checked before reliance. Verify with a qualified professional.