Section 5(2)(b) in Calcutta Thika Tenancy (Acquisition and Regulation) Rules, 1982
(b)upon the determination of the gross income, apart from the deduction from the gross income under sub-section (2) of section 8 of charges on account of management and collection at the rate of twenty per centum of the gross income, there shall be deducted from the gross income revenue and other dues, if any, payable to the State Government and dues, if any, on account of income-tax or other taxes;