law: Land Ports Authority of India Act, 2010
  Section 22   Allocation of surplus
  
  funds
  1.  
  
    The
  
  Authority may, from time to time, set apart such amounts as it thinks fit, as a
  
  reserve fund or funds for the purpose of expanding existing facilities or
  
  services or creating new facilities or services at any integrated check post or
  
  increase of expenditure from transient causes or for purposes of replacement or
  
  meeting expenditure arising from loss or damage due to any natural calamity or
  
  accident or meeting any liability arising out of any act of omission or commission
  
  in the discharge of its functions under this Act:
  Provided that the
  
  Authority shall also have the power to establish specific reserves for specific
  
  purposes:
  Provided further that
  
  the sums set apart annually in respect of each or any of the specific and
  
  general reserves and the aggregate at any time of such sums shall not exceed
  
  such limits as may, from time to time, be fixed in that behalf by the Central
  
  Government.
  2.  After
  
  making provision for such reserve fund or funds and for bad and doubtful debts,
  
  depreciation in assets and all other matters which are usually provided for by
  
  companies registered and incorporated under the Companies Act, 1956(1 of 1956),
  
  the Authority shall pay the balance of its annual net profits to the Central
  
  Government.