Related-person definitions distinguish nonprofit affiliation, ownership control, profit entitlement, and business association for tax-law applications.

Related person for a registered non-profit organisation includes its author or founder, qualifying contributors, relevant Hindu undivided family members, trustees, managers, specified relatives, and concerns in which those persons hold substantial interest. Qualifying contributor status follows when annual or aggregate contributions exceed prescribed thresholds. In the settlement-application context, the term is determined by the person's form: majority shareholding or voting control, majority profit entitlement, or status as Hindu undivided family karta. It also encompasses persons with direct or indirect reciprocal business interests, including holding and subsidiary companies, relatives, distributors and sub-distributors.

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