Section 3(n) in The U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972
(n)"improvement", in relation to a building, means any addition to it or alteration thereof or the provision of any new amenity to the tenant, and includes all repairs made in any year the cost whereof exceeds the amount of one month's rent thereof or, in the case mentioned in the proviso to sub-section (2) of section 28, two months' rent thereof.
