Section 40(1) in The Orissa Self-Help Co-operatives Act, 2001
(1)Surplus, if any, arising out of the business of a Co-operative in a financial year may be used in one or more of the following ways, namely :(a)deficit cover fund;(b)surplus refund among its members;(c)development of its business;(d)reserves and funds constituted in accordance with the articles of association;(e)common services to its members;(f)rewards or incentives to employees; and(g)non-divisible corpus fund.
