(l) The Disposal of net profits of a Multi State Cooperative Society shall, out of its net profits in any year,
(a) transfer an amount not less than twenty-five per cent to the reserve fund ;

(b) credit one per cent. to co-operative societies education fund maintained by the National co-operative Union of India Limited, New Delhi, in the manner as may be prescribed;
(c) transfer an amount not less than ten per cent. to a reserve fund for meeting unforeseen losses.
(2) Subject to such conditions as may be prescribed, the balance of the net profits may be utilized for all or any of the following purposes, namely:
(a) payment of dividend to the members on their paid-up share capital at a rate not exceeding the prescribed limit;
(b) constitution of, or contribution to, such special funds including education funds, as may be specified. You can visit application to register amendment of bye-laws of a multi state cooperative society;
(c) donation of amounts not exceeding five per cent. of the net profits for any purpose connected with the development of co-operative movement or charitable purpose as defined in section 2 of the Charitable Endowments Act, 1890 (6 of 1890);
(d) payment of ex gratis amount to employees of the multi state cooperative society to the extent and in the manner specified in the bye-laws. Section 61 of the 2002 Act is corresponding to Section 59 of the 1984 Act. Owing provisions have been inserted in the 2002 Act: (1) Under the provisions of 1984 Act aid was provided only with a view to promote co-operative movement, but under new provisions of the 2002 Act aid can be provided also on receipt of request from a multi-state co-operative society. (2) Clause (g) has been added in Section 61, which provides for aid to any other multi state co-operative society. The nominee of central Government or State Government on Board may give financial trance to a multi-state co-operative society as provided under this section. Intention behind legislation of this section most probably was to give the range to the multi-state co-operative societies to enable them too operatively for benefit of the weaker section. The State must actively encourage and promote co-operative movement in tare. Act advocates state partnership as the most efficacious method for this. It may be direct or indirect to enable the multi state society effectively. It shall be for Central Government or State Covemmerriztay subscribes directly to the share capital of multi state co-operative society loans to multi state co-operative society or guarantees the repayment of and payment of interest on debentures or repayment of share capital or principal and payment of interest on. loans and advances to multi cooperative society and also give financial assistance in any other form subsidies to any multi state co-operative societies, In this respect Rule 23 of the multi state cooperative society Rules, provided that the Central Government or a State Government may provide any multi state co-operative society on the terms and conditions mutually Upon.