Section 17 in The Kerala Agricultural Income Tax Rules, 1991
17. Charitable Trusts and Institutions.
- Any trust or institution created for charitable or religious purposes may file an application under subsection (10) of section 16 to the Deputy Commissioner having Jurisdiction over the area in which any of its properties are situated within six months from the date of commencement of the Act or from the date of creation of the Trust or institution, whichever is later.
