Special provisions relating to existing provident funds are defined under section 15 of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 15 of EPF Act 1952 are :
Section 15 of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Special provisions relating to existing provident funds"
(1) Subject to the provisions of section 17, every employee who is a subscriber to any provident fund or an establishment to which this Act applies shall, pending the application of a Scheme to the establishment in which he is employed, continue to be entitled to the benefits accruing to him under the provident fund, and the provident fund shall continue to be maintained in the same manner and subject to the same conditions as it would have been if this Act had not been passed.
(2) On the application of any Scheme to an establishment, the accumulations in any provident fund of the establishment, standing to the credit of the employees who become members of the Fund established under the Scheme shall, notwithstanding anything to the contrary contained in any law for the time being in force or in any deed or other instrument establishing the provident fund but subject to the provisions, if any, contained in the Scheme, be transferred to the fund established under the Scheme, and shall be credited to the accounts of the employees entitled thereto in the Fund.