The Unit Trust of India Act,1963
Section 40. Repayment of contribution in case of winding up of contributing institution
(1) In the event of a contributing institution referred to in clause(d) of sub-section(2) of section 4 being wound up, the Trust shall, on a demand in that behalf made by the authority in charge of the winding up, pay to such authority an amount equivalent to the value of the contribution to the initial capital made by that institution.
(2) The value of the contribution shall be determined by the Board on such basis as the Central Government may specify, regard being had to the real or exchangeable value of such contribution.