Section 2(24) in The Gujarat Tenancy and Agricultural Lands (Vidarbha Region and Kutch) Area Act, 1958
(24)"profits of agriculture" in respect of any land means the balance remaining with the holder after deducting from the gross produce the cost of cultivation estimated by taking into account the following elements, namely:-(a)the depreciation of stock and buildings,(b)the money equivalent of the holder's and his family's labour and supervision,(c)all other expenses usually incurred in cultivation on the land, 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;
