(a)All interest earned on the securities in a year over and above what is payable to the subscribers shall together with the contribution forfeited under Rule 457 in so far as the same is to be credited to the Council, discounts on investments, if any, and other miscellaneous receipts, be credited to the head 'miscellaneous'.(b)If in a particular year, the interest earned on securities is less than the amount payable to subscribers the difference together with premia on investments, if any, shall be debited to this head.(c)All charges incurred during the year on establishment shall be debited to this head.(d)The balance available under this shall lapse to the Council after reserving a sum equal to the probable amount of the deposits referred to in Clause (c) for the next three years.(e)In case the difference referred to in Clause (b) above is not covered by the balance under this head, the excess shall be adjusted to the Provident Fund from General Funds of the Council :Provided that the excess so adjusted is repaid to the general funds within a period of five years in annual instalments from the interest earned in subsequent years on securities;Provided further that if the interest earned on securities is found to be insufficient to pay the interest due to the subscribers on the amounts at their credit under subscriptions and contribution, at the rate in force for the time being and the annual instalments to the general funds the rate of interest on the amounts at the credit of the subscribers under subscriptions and contributions shall be suitably revised so as to leave a surplus for the payment of the annual instalments to the general funds.
