(1) The cost of a town planning scheme shall include,-
(a) all sums payable by a Planning Authority under the provisions of this Act which are not specifically excluded from the costs of the scheme;
[(b) all sums spent or estimated to be spent by a Planning Authority with reference to the period during which the preliminary scheme is to be implemented, after it is sanctioned under section 86;]
(c) all sums payable as compensation for land reserved or allotted for any public purpose or purpose of a Planning Authority which is solely beneficial to the owners or residents within the area of the scheme;
(d) such portion of the sums payable as compensation for land reserved or allotted for any public purpose or purpose of the Planning Authority which is beneficial partly to the owners or residents within the area of the scheme and partly to the general public, as is attributable to the benefit accruing to the owner or residents within the area of the scheme from such reservation or allottment;
(e) all legal expenses incurred by the Planning Authority in the making and in the execution of the scheme;
(f) the amount by which the total of the values of the original plots exceeds the total of the values of the plots included in the final scheme, each of such plots being estimated at its market value at the date of declaration of intention to make a scheme, with all the buildings and works thereon at that date and without reference to improvements contemplated in the scheme other than improvements due to the alteration of its boundaries.
[(g) twenty per cent. of the amount of the cost of the infrastructure provided in the area adjacent to the area of the scheme as is necessary for the purpose of and incidental to the scheme.]
(2) If in any case the total of the values of the plots included in the final scheme exceeds the total of the value of the original plots, each of such plots being estimated in the manner provided in clause (f) of sub-section (1), then the amount of such excess shall be deducted in arriving at the costs of the scheme as defined in sub-section (1).