Which persons are treated as interested persons?
​​The following persons are categorised as 'interested persons':

The author of the trust or the founder of the institution;
Any person who has made a total contribution up to the end of the relevant previous year of an amount exceeding Rs. 50,000;
Where the author, founder or substantial contributor is a HUF, a member of the HUF;
Any trustee of the trust or manager of the institution;
Any relative of such author, founder, substantial contributor, member, trustee or manager as aforesaid; and
Any concern in which any of the persons referred to above has a substantial interest.
Relative in relation to an individual means:

​Spouse of the individual;
Brother or sister (and their spouses) of the individual;
Brother or sister (and their spouses) of the spouse of the individual;
Any lineal ascendant or descendant (and their spouses) of the individual;
Any lineal ascendant or descendant (and their spouses) of the spouse of the individual;
Any lineal descendant of a brother or sister of either the individual or of the spouse of the individual.​