Section 91(1)(a) in Tamil Nadu Co-operative Societies Rules, 1988
(a)Any sum to be contributed to the Cooperative Education Fund (hereafter in this rule referred to as the education fund) shall be remitted by the society concerned to the co-operative union of which it is a member within one month from the date of receipt of the audit memorandum. Every district co-operative imion to which any sum is remitted under this rule shall, within a period of thirty days from the date of receipt thereof, remit ninety per cent of the amount so received to the Tamil Nadu Cooperative Union to the credit of the education fund. The remaining ten per cent of the said amount shall be credited to the general fund of the district co-operative union concerned.