Export-Import Bank of India Act, 1981
23. Disposal of profits accruing to General Fund.-
1. The Exim Bank may establish a Reserve Fund to which may be transferred such sums as that Bank may deem fit out of the annual profits accruing to the General Fund.
2. After making provision for bad and doubtful debts, depreciation of assets and for all other matters for which provision is necessary or expedient or which is usually provided for by bankers and for the Reserve Fund referred to in subsection (1), the Exim Bank shall transfer the balance of the net profits to the Central Government.