Section 32(2)(i) in Maharashtra Public Trust Rules, 1951
(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;