Section 114(4) in The Displaced Persons (Compensation and Rehabilitation) Rules, 1955
(4)The amounts deducted from the compensation bill under clauses (b) and (c) of sub-section (2) of section 7 of the Act shall be initially credited under the Head S Deposits and Advances - Part II Deposits not bearing interests - Other deposits Accounts - Department and Judicial Deposits - Civil Deposits - Deposits under D.Cs. (Debt Adjustment) Act, 1951.