What are criteria to identify that an organization is controlled by the government?

If 50% or more of the Board is made up of Government officers who are nominated by the Government, they are so nominated to represent the views of the Government.

To determine whether any organisation will fall within the definition for public authority under sec. 2 (h) (d) (i)&(ii), the following would be helpful:

Whether the accounts of the society are under the audit of C&AG.
Whether the society is under the control of a department.
Whether the society is in possession of land gifted by government.