(1) The Corporation may, on the recommendation of the Committee, make the following decisions through the General Meeting:-
(a) that it is desirable to convert into capital any part of the amount deposited or available for distribution in the Reserve Account or Profit and Loss Account of the Tatkal Corporation, and
(b) If the amount as written in clause (a) is distributed in equal ratio dividends, that the distribution be made open to the shareholders who will receive it in the manner written in sub-rule (2).
(2) The amount written in clause (b) of sub-rule (1) shall not be paid in cash. However, the outstanding amount of the bond taken by the respective shareholder will be used to pay off the bond immediately.
(3) The committee should implement the proposal passed by the corporation.