CBDT has clarification vide circular no. 17/2023

Section 13(3) requires auditor to furnish details of relative and details of concerns in which donor has substantial interest. In this regard, the CBDT has clarified vide circular no. 17/2023:

(i) the details in the audit report requiring details of persons who have made substantial contribution may be given w.r.t to only those persons whose total contribution during the previous year (i.e, PY 2022-23) exceeded Rs. 50,000

(ii) details of relatives of such person and details of concerns in which the said persons referred to have substantial interest may also be disclosed, if available
Accordingly while Substantial contributor details are to be given
Details of relatives etc. of such contributor may be given to the extent available with the Auditor.
There is no relief as to disclosure of details w.r.t other persons like relatives of Author, trustee, etc.