Section 16(6) in The Kerala Agricultural Income Tax Act, 1991
(6)Nothing contained in clause (a) or clause (b) of sub-section (1) shall operate so as to exclude from the total agricultural income of the previous year of the person in receipt thereof-(a)any part of the agricultural income from the property held under trust for private religious purposes which does not ensure for the benefit of the public;(b)in the case of a trust for charitable purposes or a charitable institution, any agricultural income thereof, if the trust or institution is created or established for the benefit of any particular religious community or caste;(c)in the case of a trust for charitable or religious purposes or a charitable or religious institution any agricultural income thereof-(i)if under the terms of the trust or the rules governing the institution any part of such income ensure; or(ii)if any part of such income or any property of the trust or institution is during the previous year, used or applied, directly or indirectly for the benefit of any person referred to in sub-section (8).
