Section 52(3) in The Tripura Co-operative Societies Rules, 1976
(3)A society may create the Dividend Equalisation Fund and credit to it a sum not exceeding two per cent of the paid-up share capital in any year until the total amount in such fund amounts to nine per cent of the paid-up share capital. The society may draw upon this fund in any year only when it is unable to maintain a uniform rate of dividend it has been paying during the last preceding five years or more.
