Section 131
Arrangement For The Dependants Of Prisoners Of War From The money So Exempted
(a) The salary and allowances of a person, to whom this Act is applicable and who has been held as a prisoner of war, subjected to  forfeiture under Clause (h) of Sub-section (1) and Clause (a) of Sub- section (2) of Section 122, if exempted as referred to in Section 130, shall be used for the arrangement of rations and other essential goods
and materials for the dependents of such person. If such an arrangement is made, the remaining balance out of the salary and allowances shall be deemed to have been exempted.
(b) If a person who falls under the jurisdiction of this Act has been held as a prisoner of war or is lost during a military operation, the arrangements for rations and other goods and materials for the dependents of such person shall be made out of his/her salary and allowances.