The Small Industries Development Bank of India Act,1989
Section 24. Debits to Small Industries Development Assistance Fund
(1) To the Small Industries Development Assistance Fund shall be debited-
(a) Such amounts as may from time to time be disbursed or spent under section 23;
(b) Such amounts as may be required for discharging the liabilities in respect of loans received for the purpose of that Fund;
(c) Any loss arising on account of investment made out of that Fund; and
(d) Such expenditure arising out of, or in connection with, the administration and application of that fund as may be determined by the Board.
(2) No amount shall be debited to the Small Industries Development Assistance Fund except as provided for in sub-section (1).