Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person

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....he purposes of section 337 [Table: Sl. No. 2], any income or part thereof, applied directly or indirectly for the benefit of any related person during the tax year, shall be computed in the manner as provided in sub-rule (2), in the following circumstances:- (a) if any part of the income or property of the registered non-profit organisation is, or continues to be, lent to any related pers....

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....nd the amount so paid is in excess of what may be reasonably paid for such services; or (e) if any services or goods or both are made available by any registered non-profit organisation to any related person during the tax year without adequate consideration or other compensation; or (f) if any share, security or other property is purchased by or on behalf of the registered non-p....