(1) Each Enterprise shall establish a separate actatvity  Fund for the purpose of depositing gratuity received by the child pursuant to Rule 16.
(2) The Enterprise shall have to deposit the gratuity amount to be given to the child pursuant to Sub- rule (1) of Rule 16 in the Gratuity Fund established as per Sub- rule (1), every year.
(3) The Enterprise shall have to maintain separate accounts of the child showing clearly the amounts to be received by every child.