Related-person status identifies controlling contributors, trustees, relatives and connected concerns for non-profit and settlement-tax purposes.

Related-person status for a registered non-profit organisation covers founders, specified contributors, relevant Hindu undivided family members, trustees or managers, their relatives, and concerns in which they hold a substantial interest. For settlement-application purposes, the relationship is based on control through more than half of shares, voting rights or profit entitlement, or through the role of karta. Related person may also include persons with direct or indirect mutual business interest, including holding companies, subsidiary companies, relatives, distributors and sub-distributors.

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