Section 18(4)(c) in Andhra Pradesh Educational Institutions (Establishment, Recognition, Administration and Control of Schools Under Private Managements) Rules, 1993
(c)15% of the fees collected shall be earmarked for the developmental activities of the institution i.e. expenditure involving opening of additional courses, classes, sections and up-gradations of the institutions, construction of additional accommodations, acquiring costly equipment and furniture, purchase of land for the use of the institution and the like;