Section 145(1)(b) in The Tripura Land Revenue And Land Reforms Act, 1960
(b)the net income from the estate shall be computed by deducting from the gross income the following, namely:-(i)any sum which was payable by the intermediary or intermediaries during the previous year as land revenue, ceases, local rates or rent to the Government in respect of the interests to which the gross income relates;(ii)any sum payable under the Bengal Agricultural Income-tax Act 1944, (Ben. IV of 1944), as extended to Tripura or the Indian Income-tax Act 1922, (11 of 1922), during the previous year as defined in those Acts, in respect of the interests to which the gross income relates;(iii)charge count of management and collection at the following namely: -