Section 951(11)(iii) in Bihar Education Code, 1961
(iii)If the income of any institution maintained by Government or by a District Board or Municipal Board or a Public Body exceeds the expenditure, the figures for the Government, District Board, Municipal Board expenditure should be reduced accordingly so that the income and expenditure may be equalised. If in such institutions the income from fees or other private sources alone exceeds the expenditure, the excess income and sources from which it is derived should be noted in the column for remarks.