Section 28 in The Kerala Agricultural Income Tax Rules, 1991
28.
The amount so set apart and deposited in accordance with the provisions of sub-section (3) of section 16 shall be applied for the purpose for permission is granted by the Agricultural Income Tax Officer within ten years from the previous year in which such agricultural income was derived and it produce evidence and records to that effect to the Agricultural Income Tax Officer in the year in which it was so applied.
