(2)A minimum of twenty-five percent of the funds within the budget of the Municipality shall be earmarked and used for providing basic services to the urban poor, including inhabitants of slum areas on a yearly basis. The allocation to the fund shall be made from all or any of the following municipal budgetary resources :(a)own source of revenue, e.g. taxes, fees, charges and rent;(b)assigned revenues;(c)allocations from the Central Finance Commission and the State Finance Commission or other inter-Governmental transfers;(d)contributions in cash or kind, gifts from individuals, organizations, donors for services of the poor;(e)grants from externally aided projects;(f)sale of municipal assets;(g)other sources as determined by the Board of Councilors.Explanation I. - For the purposes of this section, any grant or contribution by whatever name called, received by the Municipality which is exclusively for the development of slum areas shall not be a part of the Basic Services for Urban Poor Fund.Explanation II. - For the purposes of this section 'basic services' shall include expenditure on capital and revenue account directly incurred on water supply, drainage, sewerage, construction of community toilets, solid waste management, connecting roads, street lighting, public parks and playgrounds, community and livelihood centers, affordable housing for poor, and other services as determined by the Municipality but shall not include establishment expenses, including salary and wages, not directly and specifically incurred for delivery of basic services to the poor.
