Section 76(5) in Madras Hindu Religious and Charitable Endowments Act, 1951
(5)[ Wherever there is any surplus after meeting all the charges referred to in the foregoing subsection it shall be lawful for the Commissioner acting suo motu or on an application to make grants to poor and needy religious institutions for carrying out repairs and renovation subject to such rules as may be framed by Government in this regard;] [Inserted by Act No. 27 of 1954.][Explanation. [Added by Act No. 27 of 1954.] - Any religious institution, the annual income of which is less than two hundred rupees, shall not be liable to pay contribution to the Commissioner as required by sub section (1).]
