Sanskrit to English:
स्थूलतया, आय-निर्धारण-नीतिः विषयनिष्ठा भवेत्, तथा च कामपि व्यक्तिनिष्ठतां विहाय प्रतिग्रहण-लेखाधारितं भवेत्।
Broadly, the policy of income recognition should be objective and based on the record of recovery, rather than on any subjective considerations.