Income For Non Creamy Layer Certificate

As per Income tax returns 2019-20, My Gross Total Income is Rs. 4,74,000 =00. After all deduction of LIC, etc,. The total Taxable income Income is 3,69000=00. My Wife GrossTotal Income is Rs.3,38000=00, after Std.deduction Total Taxable Income is 3,28000=00. So, The Gross Total income of family income is Rs.8.12 lac. and the total Taxable Income of family is; Rs.6.97 lac. If we apply for Non Creamy layer certificate for my daughter, which one will be considered Legally and as per Govt Rule by the tehsildar A) the gross total family Income OR B)The total taxable income. we are in total confusion, please advice