Section 10(2)(b) in West Bengal Thika Tenancy (Acquisition and Regulation) Rules, 2004
(b)upon determination of the gross income, apart from the deductions from the gross income under sub-section (2) of section 7 of charges on account of management and collection at the rate of twenty per cent of the gross income, it shall be reduced by rent, taxes' and revenue or other dues, if any, payable to the State Government or the Central Government;