Section 48(1) in The Arunachal Pradesh Co-operative Societies Rules, 1984
(1)The other purposes for which a society may appropriate its profits shall be education and enlightenment of the members of the society and also any Co-operative or charitable purpose including relief to the poor, education, medical relief and advancement of any other general public utility; provided that the expenditure on such item does not exceed 10 per cent of the net profits.
