Section 58(2)(c) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(c)The accounts of any charitable or religious institution or endowment, the annual income of which calculated as aforesaid for the financial year immediately preceding is less than [five two lakhs] [Substituted 'five thousand rupees' by Act No. 33 of 2007, dated 11.12.2007.], shall be audited annually by an officer subordinate to the Assistant Commissioner and deputed by him for the purpose.