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[Cites 0, Cited by 0] [Section 16(6)] [Section 16] [Entire Act]

State of Kerala - Subsection

Section 16(6)(c) in The Kerala Agricultural Income Tax Act, 1991

(c)in the case of a trust for charitable or religious purposes or a charitable or religious institution any agricultural income thereof-
(i)if under the terms of the trust or the rules governing the institution any part of such income ensure; or
(ii)if any part of such income or any property of the trust or institution is during the previous year, used or applied, directly or indirectly for the benefit of any person referred to in sub-section (8).