You may refer to Jackson (1972; SSSA proc. 36, 380-82) to calculate hydraulic conductivity between 2 depths (across which you decide there is seepage). You need to install tensiometers and a soil water retention curve data for those depths (may be obtained from PDF bu using textural data).
Debasis, it was related to seepage loss calculation/ estimation from canal water. Probably your ref. will help for determining seepage from an experimental site.
You can estimate the water flow of the start point of canal and the end point of it by the other meaning the length of canal you want to determined the seepage on it, then calculate the difference between the input and output water , this water amount difference was lost by seepage and evaporation, the estimate evaporation from water surface in the canal = ETo x Area of water surface of canal, then calculate the difference between the first obtain water losses and the last losses(evaporation) you have the seepage losses.