Section 32(2) in Maharashtra Public Trust Rules, 1951
(2)The contribution shall be assessed on the basis of the gross annual income, or collection or receipt, as the case may be, during the previous twelve months ending with the thirty first day of March or such other day in regard to a particular trust or class of trusts as may have been fixed by the Charity Commissioner in this behalf under subsection (1) of section 33:Provided that:(i)where the contribution is not payable for a part of parts of a year and is payable for the remaining part or parts of the same year as per balancing date and accounting year allowed to the trust, the contribution shall be levied on the aforesaid income, collection or receipt, as the case may be, in proportion to the period for which the contribution is leviable;(ii)where the contribution is payable at different rates for different parts of a year, the same shall be levied at such different rates on the aforesaid income, collection or receipt, as the case may be, for the proportionate period;(iii)while assessing contribution for a period which is a part of an accounting year of the trust, the assessable amount for that part of the year shall be determined by calculating average amount for the part on the basis of the aforesaid income, collection or receipt, as the case may be.
