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[Cites 0, Cited by 0] [Section 2B(2)] [Section 2B] [Entire Act]

State of Tamilnadu - Subsection

Section 2B(2)(f) in Assessment, Levy and Recovery of Contribution Costs Rules

(f)Cost of collection of rents not exceeding 10 per cent of the amount actually collected in cases where the religious institution employs special staff solely to attend to the work relating to collection of rents due to the religious institutions. In cases where such special staff is not appointed for such purpose, a proportionate amount may be allowed with reference to the nature of work turned out in collections; and (g) Sale-proceeds of immovable properties and rights if such proceeds are reinvested to earn income for the religious institution.