Section 8(2)(b) in The Maharashtra Land Revenue (Transfer of Occupancy by Tribals to Non-Tribals) Rules, 1975
(b)the total expenditure which the Non-Tribal had to incur on cultivation of the said land during the said period taking into account the following factors-(i)The average cost of cultivation of the said crops during the said period;(ii)The expenditure that may have to be incurred in selling of the said crops;(iii)The land revenue, the irrigation cess and other cesses or imposts which were required to be paid by non-Tribal during the said period.