Section 15(4)(ii) in The Rajasthan Khadi and Village Industries Board Provident Fund Rules, 1959
(ii)If the Board, after quinquennial scrutiny, finds that any of the investments held by the Secretary out of the Provident Fund have depreciated in various they may direct that an amount not exceeding the amount of such depreciation shall be drawn out of its fund and credited to the Board's Provident Fund Savings Bank Account.