Section 16(9) in The Kerala Agricultural Income Tax Act, 1991
(9)For the purposes of this section, -(a)"Trust" means a trust created for charitable purposes and includes any oth9r legal obligations and "relative", in relation to an individual means-(i)spouse of the individual;(ii)brother or sister of the individual;(iii)brother or sister of the spouse of the individual;(iv)any lineal ascendant or descendant of the individual;(v)any lineal ascendant or descendant of the spouse of the individual;(vi)spouse of a person referred to in sub-clause (ii), sub-clause(iii), sub clause (iv) or sub clause (v);(vii)any lineal descendant of a brother or sister of either the individual or of the spouse of the individual.(b)a trust or institution created or established for the benefit of Schedule castes, Backward Classes, Scheduled Tribes or women and children shall not be deemed to be a trust or institution created or established for the benefit of a religious community or caste within the meaning of clause (b) of sub-section (6);(c)"Charitable purposes" include relief of the poor, education, medical relief and the advancement of any other object of public utility;(d)a person shall be deemed to have a substantial interest in a concern-(i)in a case where the concern is a company, if its shares (not being shares entitled to a fixed rate of dividend, whether with or without a further right to participate in profits) carrying not less than twenty percent of the voting power are, at any time during the previous year, owned beneficially by such person or partly by such person and part by one or, more of the other persons referred to in sub-section (8).(ii)in the case of any other concern, if such person is entitled, or such person and one or more of the other persons referred to in sub-section (8) are entitled in the aggregate, at any time during the previous year to not less than twenty per cent of the profits of such concern.
