 Using NSSO data regarding household expenditures for 1960–61, they determined that in order to achieve this food intake and other daily necessities, a rural dweller required an annual income of 170.80 per year ( 14.20 per month, adjusted to 1971 Rupee).An urban dweller required 271.70 per year ( 22.60 per month).They concluded from this study that 40 percent of rural residents and 50 percent of urban residents were below the poverty line in 1960–61.