Section 21(a) in The Kerala Agricultural Income Tax Act, 1991
(a)a transfer shall be deemed to be revocable if,-(i)it contains any provision for the retransfer directly or indirectly of the whole or any part of the agricultural income or assets to the transferor; or(ii)it, in any, way, gives the transferor a right to reassume power directly or indirectly over the whole or any part of the agricultural income or assets.
