Section 3(4)(ii) in The Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016
(ii)Grants and donations given to the Fund by the State Government [the Central Government] [Inserted by Notification No. G.S.R. 571(E), dated 14.8.2019 (w.e.f. 5.9.2016).], Companies or any other institutions for the purpose of the Fund as also the interest or other income received out of the Investments made from the Fund shall be credited to a separate sub-head under "800 - Other Receipts" below the MH 0075 - Misc. General Services.