35. (1) For the purpose of preparation of the Compensation Assessment-roll under this Chapter-(a) the gross assets of a rent-receiver shall be taken to consist of the aggregate of the rents and cesses which were payable to such rent-receiver by his immediately subordinate tenants-(i) in the case of the interests acquired under Chapter II for the agricultural year immediately preceding the notified date, and(ii) in other cases, for the agricultural year immediately preceding that in which the record-of-rights is finally published under Chapter IV, and where such rent-receiver is the proprietor of an estate or the holder of a tenure, also of the aggregate of the fair and equitable rents determined under Chapter IV for such of his khas lands as he retains possession of under section 20:Provided that in the case of a tenure-holder or a raiyat or an under-raiyat or a non-agricultural tenant referred to in section 24, 25, 25A, 27 and 28, the rent fixed or determined for any land under the provisions of the said sections and entered in the record-of-rights finally published under Chapter IV shall, for the purposes of this clause, be deemed to be the rent payable for such land for such year by such tenure-holder or raiyat or under-raiyat or non-agricultural tenant to his immediately superior landlord;(b) the net income of a rent-receiver shall be computed by deducting from his gross assets the following :-(i) the sums which were or are calculated as payable by such rent-receiver for such year as land revenue or rent and cesses to the Government or to his immediate landlord, as the case may be, in respect of the lands to which the gross assets relate;(ii) the sum which was or is calculated as payable by such rent-receiver in respect of such assets for such year as tax under the Bengal Agricultural Income Tax Act, 1944;(iii) the sum which was or is calculated as payable by such rent-receiver in respect of his income from non-agricultural lands included in such assets for such year as tax under the Income Tax Act, 1922;(iv) the average annual expenditure, if any, incurred by such rent-receiver on account of maintenance of any irrigation or protective works in such lands; and(v) collection charges not exceeding twenty per centum of the gross assets. (2) In calculating the sums referred to in sub-clauses (i), (ii) and (iii) of clause (b) of sub-section (1) or determining the expenditure and charges referred to in sub-clauses (iv) and (v) of the said clause, the Revenue-officer shall be guided by such rules as may be made in this behalf by the Government.