For OBC Non Creamy Layer reservation in Indian higher education, what income is considered? Is it taxable or gross income? Is it calculated based on the last three years consecutively or the average of three years? What’s the current income limit? Does this rule apply to both government and private employees?

For OBC Non-Creamy Layer (NCL) reservation, the income considered is the **gross annual income**, not just taxable income, of the **parent/guardian** for the **last three financial years** (not consecutive) averaged. The current income limit is **₹8 lakhs per annum**, and this rule applies to **both government and private employees**.