Section 10(3) in The U.P. Debt Redemption Rules, 1941
(3)(a)The deduction made on account of cost of management should not exceed 10 per cent of the gross profits calculated in accordance with sub-rule (2).(b)The deduction made for short collections should take into account the character and circumstances of the tenants, and the case or difficulty with which collections are made. The deduction under this sub-rule should also not exceed 10 per cent of the gross profits calculated as aforesaid.(c)If a deduction is made for possible loss on account of agricultural calamities, this should be based on the average amount of remission of rent and revenue granted on this account in the previous ten years, and should not exceed 10 percent of the gross profits.(d)In no case shall the total of the deductions made by the Collector under sub-rule (2) exceed 25 percent of the gross profits.
