(1) An application for recognition shall be made by the employer maintaining a provident fund, for which recognition is sought and shall be accompanied by the following documents: —

(a) a copy of the original trust deed if any; and

(b) a copy of the rules of the fund.

(2) The application referred to in sub-rule (1) shall be submitted through the Assessing Officer of:–

(a) The area in which the accounts of the fund are kept; or

(b) if the accounts are kept outside India the area in which the local headquarters of the employer are situated.