Section 22 in The Kerala Agricultural Income Tax Rules, 1991
22.
Any charitable trust or institution which does not opt for the method of assessment under section 13 shall file return in Form No.3 on or before 31st October every year along with an audited income and expenditure account and a balance sheet, showing the details of agricultural income expended for charitable purposes in the State, balance if any and the details of deposits of such balance in the form prescribed in Appendix II.
