Section 6(3)(ii) in The U.P. Pravidhik Shiksha (Admission Conduct of Examinations and Conferment of Certificates and Diplomas) Regulations, 1992
(ii)The calculation of percentage of attendance in each case shall be made by dividing the number of all periods attended by the number of periods actually to be attended under sub-regulation (4) and multiplying the fraction so at by 100.