Section 13(1)(c) allows normal trust transactions with specified individuals, ensuring income isn't used for personal benefit.

Exemption u/s 11 - Section 13(1)(c) of the Act does not prohibit normal transactions between the trust and the persons referred to in sub-section (3) of the Act. What is relevant is the use or application of any part of the income of the trust directly or indirectly for the benefits of any such person referred to in subsection (3). - HC .....

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