Section 32(2)(a) in Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Act, 1963
(a)the average net annual income derived by the institution from all sources in the inam estate or part as calculated in the prescribed manner during the five complete fasli years immediately preceding the fasli year 1357 or during that portion of those fasli year in which the inam estate or part was held by the institution, and