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.