Rule 17 Intimation of foreign contribution by the recipient
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1Subs. by G.S.R. 966(E), dated 14th December, 2015 (Foreign Contribution (Regulation) Amendment Rules, 2015).(1) Every person who receives foreign contribution under the ActDefined in rule 2(a): Act means the Foreign Contribution (Regulation) Act 2010; 1[(aa) bank account means a bank account in a core banking compliant bank, which is integrated with the Public Financial Management System (PFMS)], shall submit a signed or digitally signed report 2Subs. by G.S.R. 695(E), dated 10th November, 2020 (Foreign Contribution (Regulation) (Amendment) Rules, 2020), for "electronically online".in electronic formDefined in rule 2(c): Form means a form appended to these rules; 3[(ca) key functionary, in relation to a person other than an individual, includes— (i) the Director of a company; (ii) a partner in a firm; (iii) a trustee of a trust; (iv) the Karta of a Hindu undivided family; (v) an office bearer, member of the governing body, managin... in FormDefined in rule 2(c): Form means a form appended to these rules; 3[(ca) key functionary, in relation to a person other than an individual, includes— (i) the Director of a company; (ii) a partner in a firm; (iii) a trustee of a trust; (iv) the Karta of a Hindu undivided family; (v) an office bearer, member of the governing body, managin... FC-4 with scanned copies of 3Ins. by S.O. 3272(E), dated 22nd June, 2026 (Foreign Contribution (Regulation) Amendment Rules, 2026).the detailed activity report, income and expenditure statement, receipt and payment account and balance sheet for every financial yearDefined in rule 2(e): year means the financial year commencing from the 1st day of April and ending on the 31st day of March of the next calendar year; 2[(f) FCRA Account means the FCRA Account referred to in section 17 of the Act.] (2) Words and expressions used and not defined herein but defined in the Act shall have the meaning assign... beginning on the 1st day of April within nine months of the closure of the financial yearDefined in rule 2(e): year means the financial year commencing from the 1st day of April and ending on the 31st day of March of the next calendar year; 2[(f) FCRA Account means the FCRA Account referred to in section 17 of the Act.] (2) Words and expressions used and not defined herein but defined in the Act shall have the meaning assign....
(2) The annual return in FormDefined in rule 2(c): Form means a form appended to these rules; 3[(ca) key functionary, in relation to a person other than an individual, includes— (i) the Director of a company; (ii) a partner in a firm; (iii) a trustee of a trust; (iv) the Karta of a Hindu undivided family; (v) an office bearer, member of the governing body, managin... 4Subs. by G.S.R. 966(E), dated 14th December, 2015 (Foreign Contribution (Regulation) Amendment Rules, 2015).FC-4 shall reflect the foreign contribution received in the exclusive bank account and include the details in respect of the funds transferred to other bank accounts for utilisation.
(3) to (5) 5Text omitted by amendmentSub-rules (3), (4) and (5) omitted by S.O. 3272(E), dated 22nd June, 2026 (Foreign Contribution (Regulation) Amendment Rules, 2026).
(6) Every such return in FormDefined in rule 2(c): Form means a form appended to these rules; 3[(ca) key functionary, in relation to a person other than an individual, includes— (i) the Director of a company; (ii) a partner in a firm; (iii) a trustee of a trust; (iv) the Karta of a Hindu undivided family; (v) an office bearer, member of the governing body, managin... 4Subs. by G.S.R. 966(E), dated 14th December, 2015 (Foreign Contribution (Regulation) Amendment Rules, 2015).FC-4 shall also be accompanied by a copy of a statement of account from the bank where the exclusive foreign contribution account is maintained by the person, duly certified by an officer of such bank.
(7) The accounting statements referred to above in the preceding sub-rule shall be preserved by the person for a period of six years.
(8) A 'NIL' report shall be furnished even if no foreign contribution is received during a financial yearDefined in rule 2(e): year means the financial year commencing from the 1st day of April and ending on the 31st day of March of the next calendar year; 2[(f) FCRA Account means the FCRA Account referred to in section 17 of the Act.] (2) Words and expressions used and not defined herein but defined in the Act shall have the meaning assign....
6Ins. by G.S.R. 966(E), dated 14th December, 2015 (Foreign Contribution (Regulation) Amendment Rules, 2015).Provided that where foreign contribution has not been received or utilised during a financial yearDefined in rule 2(e): year means the financial year commencing from the 1st day of April and ending on the 31st day of March of the next calendar year; 2[(f) FCRA Account means the FCRA Account referred to in section 17 of the Act.] (2) Words and expressions used and not defined herein but defined in the Act shall have the meaning assign..., it shall not be required to enclose certificate from Chartered AccountantDefined in rule 2(b): chartered accountant shall have the meaning assigned to it in clause (b) of sub section (1) of section 2 of the Chartered Accountants Act, 1949; 2[(ba) electronic form shall have the same meaning assigned to it in clause (r) of sub section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);] or income and expenditure statement or receipt and payment account or balance sheet with FormDefined in rule 2(c): Form means a form appended to these rules; 3[(ca) key functionary, in relation to a person other than an individual, includes— (i) the Director of a company; (ii) a partner in a firm; (iii) a trustee of a trust; (iv) the Karta of a Hindu undivided family; (v) an office bearer, member of the governing body, managin... FC-4.
1. Subs. by G.S.R. 966(E), dated 14th December, 2015 (Foreign Contribution (Regulation) Amendment Rules, 2015).
2. Subs. by G.S.R. 695(E), dated 10th November, 2020 (Foreign Contribution (Regulation) (Amendment) Rules, 2020), for "electronically online".
3. Ins. by S.O. 3272(E), dated 22nd June, 2026 (Foreign Contribution (Regulation) Amendment Rules, 2026).
4. Subs. by G.S.R. 966(E), dated 14th December, 2015 (Foreign Contribution (Regulation) Amendment Rules, 2015).
5. Sub-rules (3), (4) and (5) omitted by S.O. 3272(E), dated 22nd June, 2026 (Foreign Contribution (Regulation) Amendment Rules, 2026).
6. Ins. by G.S.R. 966(E), dated 14th December, 2015 (Foreign Contribution (Regulation) Amendment Rules, 2015).