Winding up NPO

In case of winding up if any surplus arises then in Insolvency and Bankruptcy fund you may deposit such amount
There shall be credited to the Fund the following amounts, namely—

(a) the grants made by the Central Government for the purposes of the Fund;

(b) the amount deposited by persons as contribution to the Fund;

(c) the amount received in the Fund from any other source; and

(d) the interest or other income received out of the investment made from the Fund.