(a) in relation to Dharmadayam, the total of the amount charged or collected as Dharmadayam during the year of account ;
(b) in relation to any other income, the proceeds in each year after deducting the amounts specified below :-
(i) the revenue paid to Government including cesses paid to local authorities;
(ii) the taxes and lice fees paid to local authorities ;
(iii) expenditure incurred for the following purposes connected with the direct cultivation of lands held by charitable or religious institution or endowment, namely :-
(A) maintenance of or repairs to irrigation works which shall not include the capital cost of irrigation works ;
(B) seeds or seedling ;
(C) manure ;
(D) purchase and maintenance of cattle for cultivation ;
(E) purchase and maintenance of agricultural implements, and
(F) wages for ploughing, watering, sowing, transplantation, harvesting, threshing and other agricultural operations : Provided that the total deduction in respect of expenditure under this item shall not exceed ten per tum of the income from such lands ;
(iv) expenditure on sundry repairs to rented buildings, not exceeding ten per tum of the annual rent derived therefrom or actual expenditure whichever is less
(v) the actual cost of collection of rents not exceeding ten per tum of the amount collected in cases where special staff is employed solely to attend to the work relating to collection of rents due to charitable or religious institution or endowment ; and
(vi) sale proceeds of immovable properties and rights relating to or arising out of immovable properties, if such proceeds are reinvested to earn income for the charitable or religious institution or endowment.
(a) advances and deposits recovered and loans taken or recovered;
(b) deposits made as security by employees, lessees, or contractors and other deposits, if any ;
(c) withdrawals from the banks or of investments ;
(d) amount recovered towards costs awarded by courts ;
(e) sale proceeds of religious books and publications where such sales are undertaken as an unremunerative enterprise with a view to propagate religion ;
(f) sale proceeds of jewels, vahanams, provisions or other articles or livestock purchased by the charitable or religious institution or endowment ;
(g) donations in cash or kind by the donors as contributions to capital ;
(h) abhayams or voluntary contributions received in cash or kind for a specified service in the charitable or religious institution or endowment and expended on such service ;
(i) actual driage of the agricultural produce or the articles from immovable properties or one per tum of the value of such receipts during the financial year, whichever is less ; and
(j) audit recoveries.
[65A. Archakas, other office holders and servants' salary and other emoluments fund.
Section 65 • The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
65. Liability of institution or endowment or Dharmadayam to pay annul contribution and audit fees.
the-andhra-pradesh-charitable-and-hindu-religious-institutions-and-endowments-act-1987-1987-sec-65.json
•
Section 65
{
"act_title": "The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987",
"act_slug": "the-andhra-pradesh-charitable-and-hindu-religious-institutions-and-endowments-act-1987-1987",
"section_label": "Section",
"section": {
"number": "65",
"title": "65. Liability of institution or endowment or Dharmadayam to pay annul contribution and audit fees.",
"chapter": null,
"content": "(a) in relation to Dharmadayam, the total of the amount charged or collected as Dharmadayam during the year of account ;\n(b) in relation to any other income, the proceeds in each year after deducting the amounts specified below :-\n(i) the revenue paid to Government including cesses paid to local authorities;\n(ii) the taxes and lice fees paid to local authorities ;\n(iii) expenditure incurred for the following purposes connected with the direct cultivation of lands held by charitable or religious institution or endowment, namely :-\n(A) maintenance of or repairs to irrigation works which shall not include the capital cost of irrigation works ;\n(B) seeds or seedling ;\n(C) manure ;\n(D) purchase and maintenance of cattle for cultivation ;\n(E) purchase and maintenance of agricultural implements, and\n(F) wages for ploughing, watering, sowing, transplantation, harvesting, threshing and other agricultural operations : Provided that the total deduction in respect of expenditure under this item shall not exceed ten per tum of the income from such lands ;\n(iv) expenditure on sundry repairs to rented buildings, not exceeding ten per tum of the annual rent derived therefrom or actual expenditure whichever is less\n(v) the actual cost of collection of rents not exceeding ten per tum of the amount collected in cases where special staff is employed solely to attend to the work relating to collection of rents due to charitable or religious institution or endowment ; and\n(vi) sale proceeds of immovable properties and rights relating to or arising out of immovable properties, if such proceeds are reinvested to earn income for the charitable or religious institution or endowment.\n(a) advances and deposits recovered and loans taken or recovered;\n(b) deposits made as security by employees, lessees, or contractors and other deposits, if any ;\n(c) withdrawals from the banks or of investments ;\n(d) amount recovered towards costs awarded by courts ;\n(e) sale proceeds of religious books and publications where such sales are undertaken as an unremunerative enterprise with a view to propagate religion ;\n(f) sale proceeds of jewels, vahanams, provisions or other articles or livestock purchased by the charitable or religious institution or endowment ;\n(g) donations in cash or kind by the donors as contributions to capital ;\n(h) abhayams or voluntary contributions received in cash or kind for a specified service in the charitable or religious institution or endowment and expended on such service ;\n(i) actual driage of the agricultural produce or the articles from immovable properties or one per tum of the value of such receipts during the financial year, whichever is less ; and\n(j) audit recoveries.\n[65A. Archakas, other office holders and servants' salary and other emoluments fund.",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
"prev_section": "68",
"next_section": "66"
}