Section 67(2) in Assam Co-Operative Societies Act, 2007
(2)In any financial year if the fund 15 not applied in part or whole for the purpose for which it was created, the cooperative society shall credit to the account of such fund an annual interest on the amount of balance of such fund at a rate not less than the rate paid by scheduled banks on long term fixed deposits, debiting such interest as operational expenditure.
