(h)"related person" means any of the following persons:—(i)the author or the founder of the registered non-profit organisation;(ii)any person whose total contribution to such registered non-profit organisation, during the relevant tax year exceeds ₹ 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 member of the family;(iv)any trustee or manager (by whatever name called) of the registered non-profit organisation;(v)any relative of any persons referred to in sub-clause (i), (iii) or (iv);(vi)any concern in which any of the persons referred to in sub-clauses (i), (iii), (iv) or (v) has a substantial interest;
