Section 3(4)(iv) in The Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016
(iv)Budget provision in connection with the activities to be financed from the Fund shall be made under Major Head 3451 - Secretariat Economic Services 090 Secretariat - Investor's Education and Protection Fund. Actual expenditure under the head shall be recouped from the Fund and the amount so recouped shall be accounted for under the Major Head '3451' as Deduct entry below Minor Head '902 - Deduct - amount met from Investor's Education and Protection Fund' with contra debit to Major Head - '8235 - General and Other Reserve Funds-116 - Investor's Education and Protection Fund'.