Section 10(2) in West Bengal Thika Tenancy (Acquisition and Regulation) Rules, 2004
(2)The annual net income derived from the holding shall, subject to the provisions of sub-section (4) of section 5, be determined in the following manner :(a)the gross income derived from the holding shall first be determined;(b)upon determination of the gross income, apart from the deductions from the gross income under sub-section (2) of section 7 of charges on account of management and collection at the rate of twenty per cent of the gross income, it shall be reduced by rent, taxes' and revenue or other dues, if any, payable to the State Government or the Central Government;(c)the balance, if any, after deduction as aforesaid, shall be the annual net income for the purpose of sub-section (2) of section 7.
