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    <title>Which persons are treated as interested persons?</title>
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    <description>Interested persons include the author/founder; any person whose aggregate contributions exceed the statutory thresholds for the relevant period; members of an HUF where the author or substantial contributor is an HUF; trustees or managers; relatives of the author, founder, substantial contributor, HUF member, trustee or manager; and any concern in which any of these persons (other than certain contributors defined solely by contribution) has a substantial interest. &quot;Relative&quot; is defined to include spouse, siblings and their spouses, spouses&#039; siblings and their spouses, lineal ascendants and descendants and their spouses, ascendants/descendants of the spouse and their spouses, and lineal descendants of a brother or sister of the individual or of the spouse.</description>
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    <pubDate>Wed, 20 Dec 2023 16:17:00 +0530</pubDate>
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      <title>Which persons are treated as interested persons?</title>
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      <description>Interested persons include the author/founder; any person whose aggregate contributions exceed the statutory thresholds for the relevant period; members of an HUF where the author or substantial contributor is an HUF; trustees or managers; relatives of the author, founder, substantial contributor, HUF member, trustee or manager; and any concern in which any of these persons (other than certain contributors defined solely by contribution) has a substantial interest. &quot;Relative&quot; is defined to include spouse, siblings and their spouses, spouses&#039; siblings and their spouses, lineal ascendants and descendants and their spouses, ascendants/descendants of the spouse and their spouses, and lineal descendants of a brother or sister of the individual or of the spouse.</description>
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