Section 177(2) in The Delhi School Education Rules, 1973
(2)The savings referred to in sub-rule (1) shall be arrived at after providing for the following, namely :-(a)pension, gratuity and other specified retirement and other benefits admissible to the employees of the school;(b)the needed expansion of the school or any expenditure of a developmental nature;(c)the expansion of the school building or for the expansion or construction of any building or establishment of hostel or expansion of hostel accommodation;(d)co-curricular activities of the students;(e)reasonable reserve fund, not being less than ten per cent, of such savings.
