Section 58(2)(c) in Telangana Charitable and Hindu Religious Institutions and Endowments Act, 1987
(c)The accounts of any charitable or religious institution or endowment, the annual income of which calculated as aforesaid for the financial year immediately preceding is less than [rupees two lakhs] [Substituted by Act No.33 of 2007.], shall be audited annually by an officer subordinate to the Assistant Commissioner and deputed by him for the purpose.