Section 44(d) in The U.P. Zamindari Abolition and Land Reforms Act, 1950
(d)where the intermediary holds any land in his personal cultivation or as khudkasht, intermediary's grove or sir (other than sir in which hereditary rights accrue), an amount computed at ex-proprietary rates, less the deductions (i) to (iii) hereinafter mentioned, for such portions only of the land in his personal cultivation or held as khudkasht, grove-land or sir as is mentioned in Section 18;(i)the agricultural income tax, if any, payable therefor, in the previous agricultural year in respect of the land to be ascertained in the prescribed manner;(ii)the land revenue, cesses and local rates payable therefor in the previous agricultural year to be ascertained in the prescribed manner; and(iii)fifteen percentum of such amount on account of matters referred to in Clause (c);
