In the recent era, there is a growth of the huge volume of data; this includes the extension of spatial objects too. Hence, it is required to extract the knowledge from existing data sets and transform it into a human-understandable structure for further use. Spatial data mining is used to find the patterns in data with respect to geography. The calculation of income tax involves movable (e.g., two and four wheelers) and non-movable (e.g., houses, land etc.,) assets. Estimation of individual’s asset manually is difficult, because the information’s are distributed. © Springer Nature Switzerland AG 2019.