Section 45(1)(b) in Assam Urban Water Supply and Sewerage Board Act, 1985
(b)In respect of any other land or building the gross annual rent at which the land or building might at the time of assessment be reasonably expected to let from year to year, less, in the case of a building, an allowance of ten per cent for the cost of repairs and for all other expenses necessary to maintain the building in a state to command such gross rent.