Section 36(2)(c) in Hindu Religious Institutions and Charitable Endowments Act, 1997
(c)amounts received for specified services or charities where the service or charity is performed.(ii)the due discharge of all liabilities and subsisting commitments binding on the institution;(iii)the arrangement made for securing the health, safety or convenience of the pilgrims, worshippers or other persons resorting to the institution;(iv)the construction, repair, annual maintenance, renovation and improvement of the institution and the buildings connected therewith: