Section 55A(6) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(6)The interim annuity shall be calculated on the basis of the record of rights of the previous agricultural year and shall be an amount equal to [three-fourth] [Substituted by Notification No. 3266/I-A-l056-1954, dated 17.08.1954.],of the net assets of-(i)estates set apart, used or intended to be used exclusively for the maintenance of an educational, religious or charitable institution.(ii)the proportion of the net assets which was set apart, used or intended to be used exclusively for religious or charitable purpose, in the case of estates not covered by clause (i).