If the ward is a female of sound mind/ who has completed her age of twenty-one years, or a male who has completed his age of twenty-one years, whose property is under the charge of the Court under the provisions of Clauses (e) and (f) of Section 10 or under Section 20, any surplus which remains after providing, so far as the Court may think fit, for the objects mentioned in Section 35 shall be paid to such ward :
Provided that before paying any portion of such surplus to such ward the Court may deduct therefrom and retain at its disposal any sums which it may consider necessary to retain-
(1) as a working balance for the management of the property and expenses incidental thereto ;
(2) in order to make provision for any special charges which are expected to become payable on account of the property, and which probably cannot be met from the expected surplus of the following years.