136. There shall be credited to the capital account- (a) all sums (except interest) received by way of special payments or betterment fees in pursuance of ¹[section 94]; (b) all moneys received on account of loans taken by the Kartripakkha in pursuance of section 104 or section 105; (c) the proceeds of the sale of any land vested in the Kartripakkha which was purchased out of any loan taken in pursuance of section 104 or section 105; (d) where land was purchased out of an advance from the revenue account, the portion of the proceeds of the sale of such land which remains after crediting to the revenue account the amount of such advance; (e) the proceeds of the sale of any movable property (including securities for money invested from the capital account) belonging to the Kartripakkha; (f) all lump sums received from ²[the] Government in aid of the capital account; (g) all premia received by the Kartripakkha in connection with leases for any term exceeding forty years; (h) all sums (if any) which the Government directs, under sub-section (2) of section 139 to be credited to the capital account; and (i) all moneys resulting from the sale of securities by the direction of the Government under section 140.