Section 114(1)(b) in The Displaced Persons (Compensation and Rehabilitation) Rules, 1955
(b)At the end of each financial year an amount equal of the total amount credited to the head XLVI Miscellaneous - Receipts on account of Displaced Persons - Receipts forming part of Compensation Pool' (Rules 110, 114 (1)(a) above) shall be transferred to the capital head - '85-D Compensation to Displaced Persons - by debit to the head '57- Miscellaneous - Expenditure on Displaced Persons - Transfer of sale proceeds etc., of evacuee property to Capital Account outside the Revenue Account.'