Section 18 in The Kerala Agricultural Income Tax Rules, 1991
18.
The application shall be in Form No. 11 and shall be accompanied which a copy of the instrument creating the trust or the bye-law of the institution. The Deputy Commissioner on receipt of the application may conduct such enquiry as he deems fit and if the particular furnished in the application are correct and complete and the trust or institution is eligible for registration in accordance with the provisions of the Act and not one created to evade or reduce the tax payable under the Act, grant registration to the trust or institution.
