Section 138(2) in The U.P. Co-operative Societies Rules, 1968
(2)Every Co-operative Society shall out of its net profits contribute one percent or maximum Rs. 2,500/- towards the Research and Development Fund created in the apex society of the class, to which that society belongs to:Provided that the contribution of the apex society of that class shall not be less than Rs. 10,000 and other class or classes may also contribute such sum to the fund as determined by the Registrar from time to time.
