(3)The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely:-(a)the author of the trust or the founder of the institution;(b)[ any person who has made a substantial contribution to the trust or institution, that is to say, any person whose total contribution up to the end of the relevant previous year exceeds [fifty thousand rupees;] [ Substituted by Act 41 of 1975, Section 5, for Clause (b) (w.e.f. 1.4.1977).] ](c)where such author, founder or person is a Hindu undivided family, a member of the family;(cc)[ any trustee of the trust or manager (by whatever name called) of the institution;] [ Inserted by Act 16 of 1972, Section 7 (w.e.f. 1.4.1973).](d)any relative of any such author, founder, person, [member, trustee or manager] [ Substituted by Act 16 of 1972, Section 7, for certain words (w.e.f. 1.4.1973).] as aforesaid;(e)any concern in which any of the persons referred to in clauses (a), (b), [(c), (cc)] [Substituted by Act 16 of 1972, Section 7, for certain words (w.e.f. 1.4.1973).] and (d) has a substantial interest.
