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[Cites 0, Cited by 0] [Section 16(1)] [Section 16] [Entire Act]

State of Kerala - Subsection

Section 16(1)(a) in The Kerala Agricultural Income Tax Act, 1991

(a)any agricultural income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in the State; and, where any such income is accumulated or set apart for application to such purposes in the State, to the extent to which the income so accumulated or set apart is not in excess of twenty-five per cent of the agricultural income from such property;