Section 26 in The Kerala Agricultural Income Tax Rules, 1991
26.
Where the agricultural income set apart or accumulated and invested as specified in clause (b) of sub-section (3) of section 16 cannot be applied to charitable purposes may give notice of its intention to the Agricultural Income Tax Officer to utilize the Agricultural Income for other charitable purposes in the State in conformity with the objects of the trust Such notice; for any year shall be filed before the Agricultural Income Tax Officer along with the return for the year.
