Section 23 in The Kerala Agricultural Income Tax Rules, 1991
23.
On receipt of the return and statements, the Agricultural Income Tax Officer may follow the procedure contained in Chapter VII of the Act and after verification of the statements, accounts, bills, vouchers and other relevant materials if he is satisfied that the agricultural income was utilised for charitable or religious purposes in the State and is eligible for exemption under section 16 shall grant exemption on that part of the agricultural income utilised for charitable or religious purposes in the State.
