Section 75(1)(c) in Tamil Nadu Co-operative Societies Rules, 1988
(c)expenses on account of-(i)purchase of land;(ii)improvement to or the levelling, reclamation, draining or occasional heavy manuring of land;(iii)constructions of, or major repairs to, irrigation sources such as private tanks, wells and channels;(iv)purchase of pumpsets and construction of pumpsheds;(v)adopting improved methods of cultivation;