Central Government Act
Section 25(2) in The Tripura Land Revenue And Land Reforms Act, 1960 No. 43 Of 1960
(2) For the purpose of determining the profits of agriculture the following matters shall be taken into account in estimating the cost of cultivation, namely:-
the depreciation of stock and buildings;
the money equivalent of the labour and supervision by the cultivator and his family;
all other expenses usually incurred in the cultivation of the land which is under inquiry; and
interest on the cost of buildings and stock, on all expenditure for seed and manure and on the cost of agricultural operations paid for in cash.