Section 90F(5) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(5)During the year in which the loan for the repayment of which a sinking fund is established is due for repayment, the sum to be set apart as portion of the principal of such sinking fund and the sum received on account of interest on moneys forming part of such sinking fund may be retained by the Council in such form as it thinks fit.