Section 36(4) in Hindu Religious Institutions and Charitable Endowments Act, 1997
(4)The budget shall be filed,-(i)where it relates to an Institution whose annual income is not more than rupees one lakh, to the Assistant Commissioner;(ii)where it relates to an Institution whose annual income is more than rupees one lakh but not more than rupees ten lakhs, to the Deputy Commissioner with a copy thereof to the Assistant Commissioner; and(iii)where it relates to an Institution whose annual income is more than rupees ten lakhs, to the Commissioner with a copy thereof to the Deputy Commissioner.
