law: The Regional Rural Banks Act, 1976
  21. Disposal of profits
  After making provisions for bad and doubtful
  
  debts, depreciation in assets, contributions to staff and superannuation funds
  
  and all other matters for which provision is, under law, necessary or which are
  
  usually provided for by banking companies, a Regional Rural Bank may, out of
  
  its net profits, declare a dividend.