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FCRA Section 33
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The Foreign Contribution (Regulation) Act, 2010

Section 33 Making of false statement, declaration or delivering false accounts

Chapter
VIII · Offences and Penalties
Any personDefined in section 2(m): person includes— (i) an individual; (ii) a Hindu undivided family; (iii) an association; (iv) a company registered under section 25 of the Companies Act, 1956 (1 of 1956), subject to this Act, who knowingly,—
(a) gives false intimation under clause (c) of section 9 or section 18; or
(b) seeks prior permission or registration by means of fraud, false representation or concealment of material fact,
shall, on conviction by a court, be liable to imprisonment for a term which may extend to six months or with fine or with both.