(1) The Fund shall provide interest on the amount deposited by the name of an employee at such a rate as may be
determined from time to time pursuant to Sub-section (2).
(2) In determining the rate of interest, the Fund shall determine it on the basis of propriety having regard also to the total amount in his or her  custody, total amount of investment made therefrom, total amount of interest
or dividends receivable therefrom and administrative expenses.
(3)…………….
(4) If, on evaluating the assets and liabilities of the Fund according to the market value on the day of closure of the year in every fiscal year, it is not sufficient to provide interest by Three percent per annum, the shortfall
amount as required to provide interest by that rate shall be chargeable on the Consolidated Fund of the Government of Nepal.  shall continue to provide interest on the amount deposited in the Fund by the
name of that employee unless and until the amount is withdrawn from the Fund.
(6) The amount of profits that remains after setting aside the amount pursuant to Section 25 from the amount standing as profits in the already audited annual statements of the Fund shall be ascertained in accordance
with the rate and procedures specified by the Board vis-à-vis the amount deposited in the name of depositors by the beginning of the financial year of the assessment of profits, and the ascertained amount shall be credited to
their accounts.
(7) …………….