The interest shall be debited to the profit and loss account of the scheme and credited to the Price Fluctuation Fund.

Accounting of difference between the guaranteed price and the final price

1. (1) Where for any cotton season, the final price is less than the guaranteed price, the amount of difference shall be paid from and debited to the Fund.
2. (2) Where for any cotton season, the final price is more than the guaranteed price of cotton, subject to the provisions of section 32, [the amount of twenty-five per cent, of] the difference shall be credited to the Fund as provided by [sub-section
3. (1) of section 30.]