Section 38(1) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(1)The Collector shall forward to every Compensation Officer within whose jurisdiction an intermediary assessed to Agricultural Income-tax in the previous year has interest, a statement in Z.A. Form 25 showing the Agricultural Income-tax assessed upon the intermediary in his district in the previous agricultural year.Explanation. - Where land revenue is not payable in respect of any khata khewat the nominal land revenue shall be deemed to be revenue payable for the purposes of this statement. Where nominal land revenue has not been assessed it shall be calculated on the basis of the local rates.
