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of <h1>Section 13(3) defines prohibited persons whose benefit from trust income denies charitable exemption under section 11</h1> Section 13(3) of the Income Tax Act defines prohibited categories of persons whose direct or indirect benefit from trust income or property results in denial of exemption under section 11 for charitable or religious trusts. The prohibited persons include trust authors or institution founders, substantial contributors, Hindu undivided family members, trustees or managers, relatives of these persons, and concerns where they hold substantial interest. From April 1, 2025, substantial contribution means exceeding one lakh rupees in the relevant year or ten lakh rupees cumulatively. Until March 31, 2025, the threshold was fifty thousand rupees total contribution. Relatives encompass spouses, siblings, lineal ascendants and descendants, and their spouses. Substantial interest means owning at least twenty percent voting power in companies or profit entitlement in other concerns.
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