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....any person whose total contribution to such registered non-profit organisation, during the relevant tax year exceeds Rs. 100000, or, in aggregate up to the end of the relevant tax year                 exceeds ten lakh rupees, as the case may be;         (iii) where such author, founder or person is a Hindu undivided family, a memb....

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....viduals in which such person is entitled to more than fifty per cent. of the profits at any time, or any Hindu undivided family in which such person is a karta; (ii) where such person is a company, any individual who held more than fifty per cent. of the shares or voting rights in such company at any time before the date of application before the Settlement Commission by such person; ....