An important issue having a bearing on funding is taxation of income or surpluses available with the deposit insurance system. Taxation practice varies from country to country.
In Asia region such income/surplus is exempt from tax in most of the countries, but there are certain countries 2, including India, where tax is levied either on the premium income or on income from investments or the entire surplus of the deposit insurance system. In India, the entire net surplus of DICGC is subject to taxes.