Amendment status not verified — confirm the current text below against the official source.
The Commissioner shall publish in the prescribed manner a list of the religious institutions whose annual income as calculated for the purposes of the levy of contribution under Section 76 is not less than [one lakh] rupees, and may from time to time modify such list in the prescribed manner: Provided that the Commissioner shall not be bound to remove any institution from such list unless its annual income calculated as aforesaid has fallen below twenty thousand rupees for three consecutive years. Government Circular No.666 dated, 25/06/1993.