(1) There shall be formed for the purposes of rehabilitation or revival or protection of assets of a sick industrial company, a Fund to be called the Rehabilitation and Revival Fund.
(2) There shall be credited to the Fund-
(a) all amounts paid under section 44IB;
(b) any amount given as grants by the Central Government for the purposes of this Fund;
(c) any amount given to the Fund from any other source;
(d) any income from investment of the amount in the Fund;
(e) amount refunded by the company under section 441G.