(a)in the case of a wakf the gross income of which during the year in question, after deduction of the land revenue and cesses, if any, payable to the Government, exceeds two thousand-rupees, by a person who is the holder of a certificate granted by the Central Government under section 144 of the [Indian Companies Act, 1913 (6 of 1913)], or is a member of any institution or association the members of which have been declared under that section to be entitled to act as auditors of companies throughout the territories to which this Act applies; or
