Section 38(2)(a) in Andhra Pradesh (Andhra Area) Estates (Abolition and Conversion into Ryotwari) Act, 1948
(a)the average net annual income derived by the institution from all sources in the estate or part as calculated in the prescribed manner during the five complete fasli years immediately preceeding the notified date or during that portion of those fasli years in which the estate or part was held by the institution, and