Section 58(2)(b) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(b)The accounts of every other institution or endowment, the annual income of which calculated as aforesaid for the financial year immediately preceding is not less than [five two lakhs] [Substituted 'five thousand rupees' by Act No. 33 of 2007, dated 11.12.2007.], shall be audited annually, or if the Commissioner so directs in any case, at shorter intervals.