Prohibited persons under Section 13(3) - contribution thresholds raised and substantial interest threshold applied to exemption denial. Section 13(3) lists persons whose direct or indirect benefit from a trust's income or property disqualifies a charitable, religious or educational trust from exemption: the author/founder, significant contributors (with revised contribution thresholds effective 1 April 2025), members of a Hindu undivided family where applicable, trustees/managers, relatives as defined, and concerns in which any such person has a substantial interest. 'Substantial interest' is defined by specified ownership of company voting shares or entitlement to a specified share of profits in other concerns.