Section 16(9)(a) in The Kerala Agricultural Income Tax Act, 1991

[Cites 0, Cited by 0] [Section 16(9)] [Section 16] [Entire Act]

(a)"Trust" means a trust created for charitable purposes and includes any oth9r legal obligations and "relative", in relation to an individual means-

(i)spouse of the individual;

(ii)brother or sister of the individual;

(iii)brother or sister of the spouse of the individual;

(iv)any lineal ascendant or descendant of the individual;

(v)any lineal ascendant or descendant of the spouse of the individual;

(vi)spouse of a person referred to in sub-clause (ii), sub-clause

(iii), sub clause (iv) or sub clause (v);

(vii)any lineal descendant of a brother or sister of either the individual or of the spouse of the individual.

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