प्रक्षेपवृद्धिरुदयादर्धं सम्निधानसन्ना वार्षिकी देया ॥ कZ_०३.११.०५ ॥
prakṣepavṛddhir udayād ardhaṃ samnidhānasannā vārṣikī deyā
For an advanced/invested amount, the increase is payable annually, amounting to half of the gain (udaya), when properly evidenced and entered into record/verification.
Returns are enforceable only when the transaction is evidenced/recorded—reducing fraud and easing court adjudication.