Section 21 — Small Industries Development Assistance Fund.

(1) With effect from such date as the Central Government may, by notification, appoint, the Small Industries Bank shall establish and maintain, a special fund to be called the Small Industries Development Assistance Fund. (2) The Small Industries Bank may, at any time, establish any fund as part of the Small Industries Development Assistance Fund for such purpose or purposes as may be approved by the Central Government on the recommendation of the 1 [Board], or establish any other fund as may be required by or under any law for the time being in force.

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