Section 22(1) in The Orissa Hindu Religious Endowments Rules, 1959
(1)The income of a religious institution shall include-(a)receipts from immovable properties;Explanation - Receipts from immovable properties when such, receipts are in kind, shall be valued, in the case of produce consumed by the temple or Math or specific endowments, as the case may be, at its market-value on the date of its receipt and in case of produce sold, at the amount realised by its Sale ;(b)receipts from investments;(c)receipts in cash.
