Section 36(2) in Hindu Religious Institutions and Charitable Endowments Act, 1997
(2)Every budget filed under sub-section (1) shall make adequate provision for,-(i)the due pursuance of the objects of the Institution or Endowment and the proper performance of, and remuneration for, the services therein, including those for the schedule of articles of dittam or scale of expenditure for the time being in force and other requirements of worship or offering in connection with such service :Provided that the salaries of Archakas and temple servants shall not exceed thirty five percent of its gross annual income.Provided further that the budget shall provide only for such of the posts sanctioned and for such amount of salary as may be prescribed.Explanation. - Gross annual income under this Chapter shall not include.(a)donations made as contribution to the capital;(b)amounts realised by sale of jewels or other movable or immovable properties belonging to the institution;(c)amounts received for specified services or charities where the service or charity is performed.(ii)the due discharge of all liabilities and subsisting commitments binding on the institution;(iii)the arrangement made for securing the health, safety or convenience of the pilgrims, worshippers or other persons resorting to the institution;(iv)the construction, repair, annual maintenance, renovation and improvement of the institution and the buildings connected therewith:Provided that such work shall not be taken up without obtaining administrative and technical sanction from such authority as may be prescribed.(v)the audit fee at such percentage of the gross annual income as may be prescribed;(vi)the Reserve Fund of the Institution at not less than ten percent of the gross annual income.
