Section 115BB(2)(c) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(c)to the labour and capital required to the making of such work allowing for-(i)any advantage allowed to the [Gaon Sabha] [Substituted by Notification No. 5846/I-A-270-61.] or the local authority by the Government in consideration of the work;(ii)any assistance given to the [Gaon Sabha] [Substituted by Notification No. 5846/I-A-270-61.] or the local authority by the State Government in money, material or labour; and(iii)in the case of reclamation or of the conversion of unirrigated to irrigated land, the length of time during which the Gaon Sabha or the local authority has had the benefit of the development work.