Section 354Q(3)(b) in The Mumbai Municipal Corporation Act, 1888
(b)sinking fund charges so calculated that at the end of the said period the aggregate in the sinking fund shall amount to the total sum spent on the scheme, such total sum shall include(i)all moneys spent on interest and sinking fund charges up to the date of the commencement of the said period;(ii)if and so far as the land included in the scheme is not part of the land specified in Schedule W the cost of such land;(iii)preliminary expenses and an allowance for management and supervision up to the date of the commencement of the said period.