When is an Interested Person deemed to be benefited?
​​The income or the property of the trust shall be deemed to have been applied for the benefit of an interested person in the following cases:

​Loan without adequate interest or security
Use of property without adequate rent
Excess payment of salary
Inadequate remuneration for services rendered
Excess payment for purchases of any share, security or other property
Inadequate consideration for sales of any share, security or other property
Diversion of income or property where the aggregate value exceeds Rs. 1,000
Investment in concern in which an interested person has a substantial interest​