Section 73(5) in The Delhi Co-operative Societies Rules, 2007
(5)Any co-operative society which pays dividend may also give incentive or gift to its members, with the approval of the general body, not exceeding five per cent of its net profit subject to a maximum of three hundred rupees per member :Provided that directions of the Reserve Bank of India in this behalf shall govern primary urban co-operative banks :Provided further that the co-operative housing societies shall not be eligible to give incentive or gifts.
