Section 16(8) in The Kerala Agricultural Income Tax Act, 1991
(8)The persons referred to in sub-section (7) are the following namely: -(a)the author of the trust or the founder of the institution;(b)any person who has made a substantial contribution to the trust or institution;(c)any trustee of the trust or manager (by whatever it, name called) of the institution;(d)any relative of any such author, founder, person or member as aforesaid;(e)any concern in which any of the person referred to in clauses (a), (b), (c) and (d) has a substantial interest.
