Section 70(2)(c) in Madras Hindu Religious and Charitable Endowments Act, 1951
(c)the repair and renovation of the buildings connected with the institution, the provision made under this clause not being less than ten percentum of its income in the case of an institution assessed to contribution under section 76 for the previous fasli year on an income not executing three thousand rupees, and not being less than twenty-five per centum of its income, or ten per centum of its income up to three thousand rupees and the whole of the excess of its income over that amount, whichever is less, in the case of any other institution: