Section 9(2) in The Kerala Agricultural Income Tax Act, 1991
(2)In computing the total agricultural income of a person there shall be deducted from his agricultural income any sum not exceeding one sixth of the total agricultural, income of the assessee twenty thousand rupees whichever is less, paid by him in the previous year out of his agricultural income as donation to a trust, institution or a fund established for charitable purposes and notified by the Government in this behalf in the Gazette.
