Section 17(a) in Hindu Religious Institutions and Charitable Endowments Act, 1997
(a)contributions made by the Notified Institutions at five per centum of their gross annual income arrived at after deducting the following, namely.-(i)donations made as contribution to the capital;(ii)amounts realised by sale of jewels or other movable or immovable properties belonging to the institution;(iii)amounts received for specified services or charities where the service or charity is performed.
