When preparing a Revaluation Account, provident fund (specifically, an increase in the firm's liability towards provident fund) would be written on the debit side.

Because an increase in provident fund represents an increase in the firm's liability, it would be recorded on the debit side of the Revaluation Account.

Feel free to ask as many questions as you need about provident fund, revaluation accounts, or any other accounting topics.

Additional questions are welcome!!