(2)For the purpose of determining the profits of agriculture, the following elements shall be taken into account in estimating the cost of cultivation, namely :-(a)the depreciation of stock and buildings;(b)the money equivalent to the cultivator's and his family's labour and supervision;(c)all other expenses usually incurred in cultivation on the land which is under inquiry; and(d)interest on the cost of buildings and stock and on expenditure for seed and manure, and on cost of agricultural operations paid for in cash.
