New Delhi, Oct. 15 -- The Union labour ministry's latest reforms to facilitate urgent cash withdrawals by employees from their provident-fund accounts have simultaneously imposed tighter procedures and longer wait times in certain cases, according to details ratified by a statutory body on Monday. Experts appeared divided on the changes that merged 13 provisions, which allow formal-sector workers to make "partial withdrawals". Although withdrawal rules have been eased and standardised, longer lock-in periods have been introduced for final settlements. Longer wait times may exacerbate financial emergencies under certain situations, according to some analysts. The reforms also introduced a new mandatory minimum balance of 25% of total availab...