Repayment of capital with interest

22. The Board shall repay, at such intervals and on such terms and conditions as the Government may determine, the amount which is treated under clause (c) of sub-section (1) of section 19 as capital provided by the Government, with interest at such rate as may be fixed by the Government and such repayment of capital or payment of interest shall be deemed to be a part of the expenditure of the Board.