Section 34(2)(b) in Bombay Children (Management of Remand Homes Maintained by District Associations) Rules, 1955
(b)if the institution has a surplus (i.e.. excess of income over total approved expenditure) exceeding 10 per cent, of its approved expenditure then the grant payable shall be reduced to the extent of the excess of such surplus over 10 per cent, of the approved expenditure;