Section 10(2) in The U.P. Debt Redemption Rules, 1941
(2)The gross profits of the judgement debtor's protected land shall be calculated in the manner prescribed by or under the provisions of the Uttar Pradesh Encumbered Estates Act, 1934 (XXV of 1934), for the calculation of the post-slumps profits of land. For the determination of net profits, deductions may be made from the gross profits so calculated on account of - (a) cost of management, and (b) short collections. Where the crops in the area in which the judgement-debtor's protected land is situated are specially liable to damage by flood, drought, or other natural calamity, a deduction from the gross profits may also be made on this account.
