Section 6(2) in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
(2)Subject to the proposals framed under Section 123 as sanctioned under Section 125 and the notification under Section 128 the total taxable income of the assessee shall be calculated taking into consideration his circumstances and property including income from salary, wages, emoluments, profits from taxable income under Section 128, the total taxable income of the assessee shall be calculated taking into consideration his circumstances and property including income from salary, wages, emoluments, profits from trade, bonus, dividends and interest from investments.
