Section 441C(2) in The Companies (Second Amendment) Act, 2002
(2)There shall be credited to the Fund-(a) all amounts paid under section 441B;(b)any amount given as grants by the Central Government for the purposes of this Fund;(c)any amount given to the Fund from any other source;(d)any income from investment of the amount in the Fund;(e)amount refunded by the company under section 441G.