FOREIGN CONTRIBUTION (REGULATION) RULES, 1976
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FOREIGN CONTRIBUTION
(REGULATION) RULES, 1976 - extracted text
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_ _ _ _ ________ NABLUS
Compilation of
FOREIGN
CONTRIBUTION
(REGULATION)
ACT, 1976
And
FOREIGN CONTRIBUTION
(REGULATION) RULES, 1976
FOREIGN (GIFTS OR PRESENTATIONS)
REGULATIONS, 1978
Alongwitb
A Guide to
Foreign Contribution and Hospitality
2000
A NABHI PUBLICATION
Nabhi’s
Compilation of
FOREIGN CONTRIBUTION
(REGULATION) ACT, 1976
&
FOREIGN CONTRIBUTION
(REGULATION) RULES, 1976
Alonguritfc
Foreign Contribution (Acceptance
or Retention of Gifts or Presentations)
Regulations, 1978
And
A GUIDE TO FOREIGN
CONTRIBUTION AND HOSPITALITY
2000
A NABHI PUBLICATION
Published by :
V.K. Puri
Managing Editor
Nabhi Publications
P.O. Box. No. 37
New Delhi - I 10 001
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Revised Edition. June 2000
(Incorporating New Forms as per Notification dt. 25.1.2000)
ISBN 81-7274-362-9
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Contents
(ni)
CONTENTS
A GUIDE TO FOREIGN CONTRIBUTION AND HOSPITALITY
Applicability of FCRA
Associations eligible to receive Foreign Contribution
Persons/Associations not eligible to receive Foreign Contribution
Foreign Contribution
Foreign Source
Foreign Hospitality
Registration/Prior Permission
Operation of Bank Account
Filing of Returns
Maintenance of Accounts
Audit
Penalty
(V)-(XII)
V
V
VI
VI
VI
VI
VII
X
X
XI
XI
XII
THE FOREIGN CONTRIBUTION (REGULATION) ACT, 1976___________ 1—13
1.
Short title, extent, application and commencement
1
2.
Definitions
1
3.
Application of other laws not barred
4
4.
Candidate for election, etc. not to accept foreign contribution
4
5.
Organisation of a political nature not to accept foreign contribution except
5
with the prior permission of the Central Government
6.
Certain associations and persons receiving foreign contribution to give
5
intimation to the Central Government
7.
Recipients of scholarships, etc. to give intimation to the Central Government
6
8.
Persons to whom Section 4 shall not apply
6
9.
Restrictions on acceptance of foreign hospitality
7
10. Power of Central Government to prohibit receipt of foreign contribution etc.,
7
in certain cases
11. Application to be made in prescribed form for obtaining prior permission to
8
accept foreign contribution or hospitality
12. Power to prohibit payment of currency received in contravention of the Act
8
13. Recipients of foreign contribution to maintain accounts, etc.
9
14. Inspection of accounts or records
9
15. Seizure of accounts or records
9
15A. Audit of accounts
9
16. Seizure of article or currency received in contravention of the Act
10
17. Seizure to be made in accordance with the Code of Criminal Procedure, 1973 10
18. Confiscation of article or currency obtained in contravention of the Act
10
19. Adjudication of confiscation
10
20. Opportunity to be given before adjudication of confiscation
10
21. Appeal
10
22. Penalty for article or currency obtained in contravention of Section 12
11
23. Punishment for the contravention of any provision of the Act
11
24. Power to impose additional fine where article or currency is not available
11
for confiscation
25. Penalty for offences where no separate punishment has been provided
12
25A. Prohibition of acceptance of foreign contribution
12
26. Offences by companies
12
27. Bar to the prosecution of offences under the Act
12 |
(IV)
28.
29.
30.
31.
32.
Contents
Investigation into cases under the Act
Protection of action taken in good faith
Power to make rules
Power to exempt
Act not to apply to Government transactions
12
12
13
13
13
FOREIGN CONTRIBUTION (REGULATION) RULES, 1976
14—30
1.
Short title and commencement
14
2. Definitions
14
3.
Application for obtaining prior permission to receive foreign contribution
14
or foreign hospitality
3A. Application for registration
14
4. Intimation regarding receipt of foreign contribution or scholarship or
14
stipend or any payment of a like nature or foreign hospitality
5. Intimation of receipt of scholarship, stipend or any payment of a like
15
nature, when not necessary
6. Authority to whom an application or intimation to be sent
15
7. Manner of service of prohibitory order or any other order or direction
16
8.
Maintenance of accounts
16
9. Limits up to which an officer, not below the rank of an Assistant Sessions
16
Judge may make adjudication of confiscation
Form FC.l
Form FC.1A :
Form FC.2
:
Form FC.3
Form FC.4
:
:
Form FC.5
:
Form FC.6
Form FC.7
Form FC.8
:
Application for seeking prior permission of the Central
Government for accepting foreign contribution by or on behalf
of an organisation of political nature not being a political party
Application for seeking prior permission of the Central
Government for accepting foreign contribution by or on behalf
of an association
Application for seeking prior permission of the Central
Government to accept foreign hospitality
Intimation as to the receipt of foreign contribution
Intimation to the Central Government of Receipt of Foreign
Contribution received by a candidate for Election
Intimation to the Central Government of receipt of scholarship,
stipend or any payment of a like nature from a foreign source
Foreign Contribution (Articles) Accounts
Foreign Contribution (Securities) Account
Form of application for registration with the Central Government
for acceptance of Foreign Contribution
17
18
21
22
24
25
26
27
28
FOREIGN CONTRIBUTION (ACCEPTANCE OR RETENTION OF
GIFTS OR PRESENTATIONS) REGULATIONS, 1978__________________ 31—32
1.
Short title and commencement
31
2. Defintions
31
3.
Regulation of acceptance or retention of foreign contribution by way of gift
31
or presentation___________________________________________________________
TEXT OF EXEMPTION NOTIFICATIONS____________________________ 33—34
I.
Exemption for Acceptance of Foreign Contribution u/s 4(1 )(b)
33
II. Exemption from seeking Prior Permission for acceptance of Foreign Hospitality 34
III. European Community not to be treated as foreign source
34
_____________ ____ __________________ —-----------------------------------------------------------------------------------------------------------------------------------
A Guide to Foreign Contribution and Hospitality
(V)
A Guide to
Foreign Contribution and Hospitality
Applicability of FCRA
Acceptance and utilisation of foreign contribution and hospitality by associations,
whether incorporated or not, is regulated by the Foreign Contribution (Regulation) Act,
1976.
The Act applies to :
(a) any association whether registered as a legal entity that is society, trust or
charitable (Section 25) Company, or not, having an office in India with the
objective of carrying out cultural, economic, educational, religious or social
programmes;
(b) any foreign branch, subsidiary or associate of any Indian organisation; and
(c) any citizen of India whether residing in India or outside India.
Associations eligible to receive Foreign Contribution
For the purpose of acceptance of foreign contribution and hospitality, associations
have been divided into three categories, viz. :
(1) Associations registered with the Central Government.
(2) Associations not registered with the Central Government.
(3) Organisations of political nature.
Associations registered with the Central Government
Associations (other than organisations of political nature) having a definite cultural,
economic, educational, religious or social programme can accept foreign contribution,
after being registered with the Central Government. Such associations can receive foreign
contribution only through such branches of a bank as it may specify in its application for
registration.
All such registered associations have to give, an intimation in Form FC 3, in duplicate,
to the Central Government as to the amount of foreign contribution and the source from
which it is received and the manner in which it is utilised.
Where such association obtains any foreign contribution through any branch other
than the designated branch or fails to give such intimation as aforesaid or gives any
intimation which is false, the Central Government may prohibit such association from
accepting any foreign contribution without its prior permission.
(VI)
A Guide to Foreign Contribution and Hospitality
Associations not registered with the Central Government
Associations which are not registered or which have been denied registration may
receive foreign contribution with specific prior permission of the Central Government.
Such associations are also required to send intimation in the same manner, as in case
of registered associations, discussed above.
Organisations of Political Nature
The organisations of political nature, not being a political party, should not accept
foreign contribution except with the prior permission of the Central Government. Any
person accepting foreign contribution or foreign currency on behalf of any such organisation
is also required to obtain prior permission of the Central Government.
Persons/Associations not eligible to receive Foreign Contribution
Following persons are totally prohibited from receiving any foreign contribution :
(i) Candidates for political elections,
(ii) Corespondents, columnists, cartoonists, editors, owners, printers or publishers of
a newspaper registered under the Press and Registration of Books Act, 1867.
Note : Persons whose publication falls in category B, can claim exemption from
the provisions of this clause, vide Notification No. S.O. 760(E) dated 4.8.1987.1
(iii) Judges
(iv) Government servants or employee of a Government company or a Corporation
owned or controlled by the Government.
(v) Members of any Legislature (i.e. Parliament and State Legislatures).
(vi) Political parties and their office-bearers.
[Sec. 4]
Foreign Contribution
‘Foreign contribution’ has been defined in section 2(l)(c) to mean receipt (by way
of donation, delivery or transfer) from any foreign source, of (i) any Indian or foreign
currency, (ii) any article (excluding personal gifts of value of upto Rs. 1000), and (iii)
any foreign security.
Foreign contribution also includes contributions received from one or more
organisations within India whose original source is foreign e.g. Foreign source ‘A’ transfers
funds to organisation *B ’. ‘B’ further transfers some of these funds to another organisation,
‘C’, which further transfers some of these funds to another organisation, ‘D’. All these
transactions are of foreign contribution and thus organisations ‘C’ and ‘D’ are also in
receipt of foreign contribution besides organisation ‘B’. It is the duty of the organisation
which transfers the funds io ensure that no foreign contribution is transferred to any
organisation which is not registered under the FCRA or which has not obtained Prior
Permission.
1.
Text of the Notification is given in the end of this Book.
A Guide to Foreign Contribution and Hospitality
(VII)
Foreign Source
‘Foreign source’ has been defined in section 2(1 )(e) to include a foreign Government
and its agencies, any international agency, a foreign company (including its subsidiary),
a foreign corporation, a multi-national corporation, a company with more than 50%
foreign equity, a trade union in any foreign country, a foreign trust or foundation, a
society, club or other association of individuals formed or registered outside India, and
a foreign citizen.
However, certain notified institutions arc not considered as foreign source.1
Foreign Hospitality
Section 2(1 )(d) defines ‘foreign hospitality’ to mean any offer made by a foreign
source for providing a person with the costs of travel to any foreign country/lerritory or
with free board, lodging, transport or medical treatment.
Section 9 prohibits a member of a Legislature, office-bearer of a political party,
Judge, Government servant and employee of a Government company/corporation, from
accepting any foreign hospitality without obtaining prior permission of the Central
Government. The Central Government has exempted the members of Government
sponsored delegations and employees of Corporations (under an agreement with the
foreign country or a training programme) from seeking prior permission for acceptance
of foreign hospitality.
Besides, prior permission shall not be necessary for receiving a foreign hospitality
in the form of emergent medical aid needed on account of a sudden illness contracted
during a foreign visit, provided an intimation of the same is sent to the Central Government
within one month of its receipt. Such intimation is to be given on a plain paper.
Registration/Prior Permission
Any society, trust or charitable company, carrying on educational, charitable, religious,
economic, cultural or social welfare activities, and desirous of receiving any foreign
contribution from a foreign source, is required to obtain registration under Section 6(1)
of the Act. Any such association which is not registered or which has been denied
registration, can receive foreign contribution only after obtaining prior permission from
the Central Government under section 6(1 A) of the Act.
An organisation cannot receive project grants from foreign countries through another
organisation registered under FCRA, unless the former organisation has obtained either
registration or prior permission.
An organisation cannot receive foreign funds on mere filing an application for
registration/prior permission, foreign contribution can be received only after the
registration/prior permission is actually obtained.
I.
For text of Notifications, see at the end of this Book.
(VIII)
A Guide to Foreign Contribution and Hospitality
Registration Procedure
In order to obtain registration under the FCRA, the applicant association should
preferably be incorporated as a legal entity, that is, as a society, trust or a charitable
(section 25) company and should have been working for a period of atleast three years.
The association must not have received any foreign contribution earlier without prior
permission of the Government.
The application for registration is to be made in Form FC-8, alongwith the following
documents:
(i) The Memorandum of Association/Instrument creating the trust.
(ii) A certified copy of the Registration Certificate of the trust/society.
(iii) A report on the organisation’s activities.
(iv) A copy of the audited accounts for the last three years.
Besides, the application includes information, such as the nature and main objects of
the organisation, the name of the religion in case of a religious organisation, the names
and addresses of the important office-bearers and the chief functionary, the name of the
bank, branch, address and account number designated by the applicant organisation, for
receiving any foreign contribution, etc.
The revised application form now requires of the following supplementary information:
1. Whether the association is functioning as editor, printer or publisher of a registered
newspaper or magazine registered under the Press & Registration of Books Act,
1867. If so, details thereof.
2. Whether the association has any parent and/or sister concerns. If so please
mention :
. (i) their FCRA Registration number, and/or
(ii.) the reference number and date.
3. Whether any other application was filed earlier. If so, mention its date and
reference number and the date of any communication received from the Ministry.
4. Whether the association is in receipt of foreign contribution and whether prior
permission was obtained or not.
5. Details of activities during the past three years.
6. Details of its area of operation.
7. Details of the paid staff employed both full time and part time.
8. Details of movable/immovable assets owned by the association.
The application duly signed by the chief functionary, should be sent to the Secretary,
FCRA Division, Ministry of Home Affairs, Government of India, Lok Nayak Bhavan,
Khan Market, New Delhi. The application should be sent by Registered Post
Acknowledgement due. The acknowledgement should be preserved safely till the
registration is allowed.
The FCRA Division verifies the claims of the applicant organisation about its activities
through its sources before taking a decision as to whether or not to grant registration
under the FCRA.
A Guide to Foreign Contribution and Hospitality
(IX)
Thereafter, the FCRA division either grants registration or rejects the application.
The organisations who are denied registration can then only accept foreign contribution
by obtaining Prior Permission under section 6(1 A) of the Act.
The designated bank account should not be operated until the registration is obtained.
Prior Permission Procedure
Prior Permission is required be obtained only for a specific amount from one or more
specific agencies, it is not a blanket permission to receive any amount from any agency.
The application has to be made in Form FC-1A (or FC-1 in case of political
organisations and FC-2 for accepting foreign hospitality). The application duly signed by
the chief functionary should be forwarded with the following enclosures:
(i) a commitment letter from the donor agency.
(ii) a copy of project report of the activities to be carried out within the specified
time-frame alongwith details of projected receipts and outlays.
(iii) a copy of the Gazette notification of the Central Government directing the
organisation to seek Prior Permission, if any.
The application should be duly filled in including the information as to, the nature
of the contribution—whether cash or kind, the amount to be received, the mode and the
channel of receipt, particulars of the foreign source, the nature of relationship with the
foreign source, the names and addresses of the office-bearers and the chief-functionary,
the name of the bank and address of the branch along with the bank account number etc.
The revised application form now requires of the applicant organisation to furnish
following supplementary information :
(a) A project report for the amount of foreign contribution, with details of how,
when and where the amount shall be spent.
(b) Whether the association is a registered owncr/printer/publisher/editor of any
newspaper or magazine.
(c) Whether the organisation ever applied for registration under the FCRA. If so, the
details thereof.
(d) Whether the organisation ever received foreign contribution without getting
registered under the FCRA or without getting Prior Permission. If so, full
particulars thereof.
(e) Report on the activities of the association, since its inception.
(f) Names and addresses of the Governing body members/officc bearers and the
beneficiaries and the specific region(s)/area(s) covered by the projects.
(g) Whether the organisation has obtained clearance from the nodal ministry. If so,
a photostat copy of their clearance letter.
(h) Whether the foreign donor is a private organisation or a foreign Government or
its agency.
(i) In cases where the donor is a foreign Government or its agency, following
additional information is to be furnished :
A Guide to Foreign Contribution and Hospitality
(X)
A detailed report on how the aid is to be used, the specific geographical area
to be covered, the time frame envisaged etc.
(ii) A copy of the letter from its Foreign Mission in India agreeing to give
assistance along with a certificate by the Mission that necessary clearance
has been obtained from the Ministry of External Affairs.
(i)
The application should be sent to the FCRA Division, by registered post
acknowledgement due. The acknowledgement should be preserved safely till the permission
is granted.
The FCRA Division gets the claims of the applicant organisation about its activities
verified through its sources before taking a decision as to whether or not to grant permission
under FCRA.
The time limit for disposing the application is 90 days from the date of receipt of
the application. However, in case of special difficulty in disposing the application the
Central Government can take another 30 days and inform the applicant.
If the application is not disposed of within 90 days or an extended period of 120
days, the applicant can take it for granted that Prior Permission is given. However, to be
on the safe side, the applicant organisation should obtain confirmation about the grant or
refusal of permission. The designated bank account should not be operated until the
permission is obtained.
Operation of Bank Account
Only one bank should be maintained and operated exclusively for receipt of foreign
contribution. The details of such a bank account should have been informed to the FCRA
Division while making the application for registration or prior permission and it should
have been specified in the Registration letter or Prior Permission order.
If the organisation wants to change the designated bank account then a fresh application
in appropriate form must be made justifying the reasons necessitating such a change.
After receipt of the above permission the new account can be operated. However, as
soon as the permission for change of bank account is obtained the old account should be
closed and the remaining amount in it be transferred to the new bank account.
No local contribution should be transacted through this bank account. Similarly, no
funds should be transferred to any other bank account maintained for local contribution.
Filing of Returns
Every organisation in receipt of foreign contribution must furnish to the Secretary,
FCRA Division, Ministry of Home Affairs, Government of India, Lok Nayak Bhavan,
New Delhi - 110 003, the following returns in duplicate within 4 months' from the close
of the financial year—
I. Subs, for "60 days” vide GSR 592(E). dl. 27.12.1996.
A Guide to Foreign Contribution and Hospitality
(XI)
Form FC-3 duly signed by the chief functionary and certified by the Chartered
Accountant.
(ii) The Balance sheet as on 31st March.
(iii) The Receipts and Payments Account for the year ended 31st March.
(iv) A list of contributions in kind and the utilisation thereof.
(i)
Though the rules do not specifically require, it is advisable to submit the following
additional reports also :
(i) The Income and Expenditure account for the year ended 31st March.
(ii) A narrative report of the activities of the organisation.
If the organisation has remitted foreign contribution to other organisations the name
of the recipient organisation and its FCRA number should be furnished.
Maintenance of Accounts
A separate set of books of accounts must be maintained exclusively for foreign
contribution received and utilised. A Cash Book and Ledger must be maintained in the
double entry system of book-keeping.
In respect of foreign contribution received in kind such as articles, vehicles, medicines
etc., the accounts must be maintained in Form FC-6.
In respect of foreign securities if any the accounts shall be maintained in
Fam FC-7.
The accounts for foreign contribution shall be maintained for the financial year
beginning from 1st April to 31st March both for cash and contributions in kind.
Audit
Every organisation in receipt of foreign contribution must get its accounts audited
by a Chartered Accountant.
The auditor has to certify and issue the following reports :
(i) Intimation of Foreign Contribution in Form FC-3.
(ii) Balance Sheet as on 31st March.
(iii) Statement of Receipts and Payments Account for the year ending 31st March.
The auditor also has to review the records including Form FC-6, (the Articles Account)
and certify the receipt and utilisation of foreign contributions in kind such as vehicles,
medicines etc. The foreign contribution in kind has to be reported through Form FC-3
and be reflected in the Balance Sheet and also in the Receipts and Payments Account.
In the event of Central Government having any reasonable cause to believe that
provisions of the Act are being contravened, it may appoint a Group A officer to audit
the accounts of the association receiving foreign contribution.
(XII)
A Guide to Foreign Contribution and Hospitality
Penalty
Any person who accepts or assists any person or association in accepting any foreign
contribution in contravention of the provision of this Act or Rules, shall be punishable
with imprisonment for a term upto five years or with fine or both.
Under Section 16 if any person is found to be in possession of any article exceeding
Rs. 1,000/- in value, or any currency in contravention of the Act, then the Central
Government may seize such an article or currency.
Under Section 18 of the Act, the article or currency can also be confiscated. Where
an article or currency liable for confiscation is not available, an additional fine upto five
times the value of the article or currency, or one thousand rupees, whichever is more,
shall be imposed under section 24 of the Act.
Under Section 25 of the Act, in case of offences for which no separate punishment
is provided for, imprisonment for a term of one year or a fine upto Rs. 1,000/- or both,
shall be imposed.
The Foreign Contribution
(Regulation) Act, 1976
An Act to regulate the acceptance and utilisation of foreign contribution or foreign
hospitality by certain persons or associations, with a view to ensuring that parliamentary
institutions, political associations and academic and other voluntary organisations as well
as individuals working in the important areas of national life may function in a manner
consistent with the values of sovereign democratic republic, and for matters connected
therewith or incidental thereto.
Be it enacted by Parliament in the Twenty-seventh Year of the Republic of India as
follows :
CHAPTER 1
PRELIMINARY
1. Short title, extent, application and commencement—(1) This Act may be
called the Foreign Contribution (Regulation) Act, 1976.
(2)
It extends to the whole of India, and it shall also apply to-
(a)
citizens of India outside India; and
(b)
associates, branches of subsidiaries outside India, of companies or bodies
corporate, registered or incorporated in India.
(3) It shall come into force on such date1 as the Central Government may, by
notification in the Official Gazette, appoint
2.
Definitions—(1) In this Act, unless the context otherwise requires,-
(a)
"association" means an association of individuals, whether incorporated or not,
having an office in India and includes a society, whether registered under the
Societies Registration Act, 1860 (21 of 1860), or not, and any other organisation,
by whatever name called;
(b)
"candidate for election" means a person who has been duly nominated as a
candidate for election to any Legislature;
(c)
"foreign contribution" means the donation, delivery or transfer made by any
foreign source,(i)
of any article, not being an article given to a person as a gift for his personal
use, if the market value, in India, of such article, on the date of such gift,
does not exceed one thousand rupees;
(ii)
of any currency, whether Indian or foreign;
(iii)
of any foreign security as defined in clause (i) of Section 2 of the Foreign
Exchange Regulation Act, 1973 (46 of 1973);
^Explanation —\ donation, delivery or transfer of any article, currency or foreign
security referred to in this clause by any .person who has received it from any foreign
1.
2.
August 5, 1976 vide GSR 775 (E), dt. 5-8-1976
Ins. by Act 1 of 1985, S 2 (w.e.f. 20-10-1984)
2
The Foreign Contribution (Regulation) Act, 1976
source, either directly or through one or more persons, shall also be deemed to be foreign
contribution within the meaning of this clause;]
(d)
(e)
"foreign hospitality" means any offer, not being a purely casual one, made by a
foreign source for providing a person with the costs of travel to any foreign
country or territory or with free board, lodging, transport or medical treatment;
"foreign source" includes -
(i)
the Government of any foreign country or territory and any agency of such
Government,
(ii) any international agency, not being the United Nations or any of its specialised
agencies, the World Bank, International Monetary Fund or such other agency
as the Central Government may, by notification in the Official Gazette,
specify in this behalf,1
(iii)
a foreign company within the meaning of Section 591 of the Companies
Act, 1956 (1 of 1956), and also includes (a) a company which is a subsidiary of a foreign company, and
(b) a multi-national corporation within the meaning of this Act,
(iv)
a corporation, not being a foreign company, incorporated in a foreign country
or territory,
(v)
a multi-national corporation within the meaning of this Act,
(vi)
a company within the meaning of the Companies Act, 1956 (1 of 1956), if
more than one-half of the nominal value of its share capital is held, either
singly or in the aggregate, by one or more of the following, namely :
(a) Government of a foreign country or territory,
(b) citizens of a foreign country or territory,
(c) corporations incorporated in a foreign country or territory,
(d) trusts, societies or other associations of individuals (whether incorporated
or not), formed or registered in a foreign country or territory,
(vii)
a trade union in any foreign country or territory, whether or not registered in
such foreign country or territory,
(viii)
a foreign trust by whatever name called, or a foreign foundation which is
either in the nature of trust or is mainly financed by a foreign country or
territory,
(ix)
a society, club or other association of individuals formed or registered outside
India,
(x)
a citizen of a foreign country,
but does not include any foreign institution which has been permitted by the
Central Government by notification in the Official Gazette, to carry on its activities
in India;
(f)
1.
"Legislature" means -
European Community shall nol be treated as foreign source vide Notification No. S O. 841(E), dt.
10.12 1991, text given in the end of this Book.
The Foreign Contribution (Regulation) Act, 1976
3
(i) either House of Parliament,
(ii)
the Legislative Assembly of a State, or in the case of a State having a
Legislative Council, either House of the Legislature of that State,
(iii)
Legislative Assembly of a Union territory constituted under the Government
of Union Territories Act, 1963 (20 of 1963),
(iv)
the Metropolitan Council of Delhi constituted under Section 3 of the Delhi
Administration Act, 1966 (19 of 1966),
(v)
Municipal Corporations in metropolitan areas as defined in the Code of
Criminal Procedure, 1973 (2 of 1974),
(vi)
District Councils and Regional Councils in the States of Assam and
Meghalaya and in the Union Territory of Mizoram as provided in the Sixth
Schedule to the Constitution, or
(vii)
any other elective body as may be notified by the Central Government,
as the case may be;
‘[(g) “political party” means—
(i)
an association or body of individual citizens of India(1) which is, or is deemed to be, registered with the Election Commission
of India as a political party under the Election Symbols (Reservation
and Allotment) Order, 1968, as in force for the time being; or
(2)
which has set up candidates for election to any Legislature, but is not so
registered or deemed to be registered under the Election Symbols
(Reservation and Allotment) Order, 1968;
(ii) a political party mentioned in Column 1 of Table I to the notification of the
Election Commission of India No. 56/J&K/84, dated the 27th September,
1984, as in force for the time being;]
(h) "prescribed" means prescribed by rules made under this Act;
(i) "registered newspaper" means a newspaper registered under the Press and
Registration of Books Act, 1867 (25 of 1867);
(j)
"subsidiary" and "associate" have the meanings respectively, assigned to them in
the Companies Act, 1956 (1 of 1956);
(k)
"trade union" means a trade union registered under the Trade Unions Act, 1926
(16 of 1926).
Explanation—For the purposes of this Act, a corporation incorporated in a foreign
country or territory shall be deemed to be a multi-national corporation if such
corporation(a)
has a subsidiary or a branch or a place of business in two or more countries
or territories; or
(b)
carries on business, or otherwise operates, in two or more countries or
territories.
Substituted by Act 1 of 1985, S.2 w.e.f. 20-10-1984.
4
The Foreign Contribution (Regulation) Act, 1976
(2) Words and expressions used herein and nol defined but defined in the Foreign
Exchange Regulation Act, 1973 (46 of 1973), have the meanings respectively assigned to
them in that Act.
(3) Words and expressions used herein and not defined in this Act or in the Foreign
Exchange Regulation Act, 1973 (46 of 1973), but defined in the Representation of the
People Act, 1950 (43 of 1950) or the Representation of the People Act, 1951 (43 of
1951), have the meanings respectively assigned to them in such Act.
3. Application of other laws not barred - The provisions of this Act shall be in
addition to, and not in derogation of, any other law for the time being in force.
CHAPTER II
REGULATION OF FOREIGN CONTRIBUTION AND FOREIGN
HOSPITALITY
4. Candidate for election, etc. not to accept foreign contribution - (1) No
foreign contribution shall be accepted by any (a)
candidate for election,
'(b) correspondent, columnist, cartoonist, editor, owner, printer or publisher of a
registered newspaper,
(c)
I. 2[Judge], Government servant or employee of any corporation,
(d)
member of any Legislature,
(e)
political party or office-bearer thereof.
Explanation - In clause (c) and in Section 9, "corporation" means a corporation
owned or controlled by Government and includes a Government company as defined in
Section 617 of the Companies Act, 1956 (I of 1956).
(2) (a) No person, resident in India, and no citizen of India resident outside India
shall accept any foreign contribution, or acquire or agree to acquire any currency from a
foreign source, on behalf of any political party, or any person referred to in sub-section
,
(1)
or both.
(b) No person, resident in India, shall deliver any currency, whether Indian or
foreign, which has been accepted from any foreign source, to any person if he knows or
has reasonable cause to believe that such other person intends, or is likely, to deliver such
currency to any political party or any person referred to in sub-section (1), or both.
(c) No citizen of India, resident outside India shall deliver any currency, whether
Indian or foreign which has been accepted from any foreign source, to -
(i) any political party or any person referred to in sub-section (1), or both, or
(ii)
I.
2.
any other person, if he knows or has reasonable cause to believe that such other
person intends, or is likely, to deliver such currency to a political party or to any
person referred to in sub-section (1), or both.
For exemption from this provision, see Notification No. S O 760 (E). dt. 3.8.1987. text given in the end of
this Book.
Subs, by Act I of 1985. S 3 w.e.f 20.10.1984
The Foreign Contribution (Regulation) Act, 1976
5
(3) No person receiving any currency, whether Indian or foreign, from a foreign
source on behalf of any association, referred to in sub-section (I) of Section 6, shall
deliver such currency—
(i) to any association or organisation other than the association for which it was
received, or
(ii) to any other person, if he knows or has reasonable cause to believe that such
other person intends, or is likely, to deliver such currency to an association other
than the association for which such currency was received.
5. Organisation of a political nature not to accept foreign contribution except
with the prior permission of the Central Government—(1) No organisation of a
political nature, not being a political party, shall, accept any foreign contribution except
with the prior permission of the Central Government.
Explanation— For the purposes of this section, “organisation of a political nature,
not being a political party” means such organisation as the Central Government may,
having regard to the activities of the organisation or the ideology propagated by the
organisation or the programme of the organisation or the association of the organisation
with the activities of any political party, by an order published in the Official Gazette,
specify in this behalf.
(2) (a) Except with the prior permission of the Central Government, no person,
resident in India, and no citizen of India, resident outside India, shall accept any foreign
contribution, or acquire or agree to acquire any foreign currency, on behalf of an
organisation referred to in sub-section (1).
(b) Except with the prior permission of the Central Government, no person, resident
in India, shall deliver any foreign currency to any person if he knows or has reasonable
cause to believe that such other person intends, or is likely to deliver such currency to an
organisation referred to in sub-section (1).
(c) Except with the prior approval of the Central Government, no citizen of India,
resident outside India, shall deliver any currency, whether Indian or foreign, which has
been accepted from any foreign source, to—
(i) any organisation referred to in sub-section (1), or
(ii) any person, if he knows or has reasonable cause to believe that such person
intends, or is likely, to deliver such currency to an organisation referred to in
sub-section (1).
6. Certain associations and persons receiving foreign contribution to give
intimation to the Central Government— '[(1) No association [other than an
organisation referred to in sub-section (1) of Section 5] having a definite cultural,
economic, educational, religious or social programme shall accept foreign contribution
unless such association,—
1.
(a)
registers itself with the Central Government in accordance with the rules made
under this Act; and
(b)
agrees to receive such foreign contributions only through such one of the
branches of a bank as it may specify in its application for such registration,
Subs, for sub-scction (1) by Act 1 of 1985, S. 4 w.e.f 1-1-1985.
6
The Foreign Contribution (Regulation) Act, 1976
and every association so registered shall give, within such time and in such manner as
may be prescribed, an intimation to the Central Government as to the amount of each
foreign contribution received by it, the source from which and the manner in which such
foreign contribution was received and the purposes for which and the manner in which,
such foreign contribution was utilised by it:
Provided that where such association obtains any foreign contribution through any
branch other than the branch of the bank through which it has agreed to receive foreign
contribution or fails to give such intimation within the prescribed time or in the prescribed
manner, or gives any intimation which is false, the Central Government may, by
notification in the Official Gazette, direct that such association shall not, after the date of
issue of such notification, accept any foreign contribution without the prior permission of
the Central Government.
(1-A) Every association referred to in sub-section (1) may, if it is not registered
with the Central Government under that sub-section, accept any foreign contribution only
after obtaining the prior permission of the Central Government and shall also give, within
such time and in such manner as may be prescribed, an intimation to the Central
Government as to the amount of foreign contribution received by it, the source from
which and the manner in which such foreign contribution was received and the purposes
for which and the manner in which such foreign contribution was utilised by iL]
(2) Every candidate for election, who had received any foreign contribution, at any
time within one hundred and eighty days immediately preceding the date on which he is
duly nominated as such candidate, shall give, within such time and in such manner as may
be prescribed, an intimation to the Central Government as to the amount of foreign
contribution received by him, the source from which and the manner in which such
foreign contribution was received and the purposes for which and the manner in which
such foreign contribution was utilised by him.
7, Recipients of scholarships, etc. to give intimation to the Central
Government—(1) Every citizen of India receiving any scholarship, stipend or any
payment of a like nature from any foreign source shall give, within such time and in such
manner as may be prescribed, an intimation to the Central Government as to the amount
of the scholarship, stipend or other payment received by him and the foreign source from
which, and the purpose for which, such scholarship, stipend or other payment has been, or
is being, received by him.
(2) Where any recurring payments are being received by any citizen of India from
any foreign source by way of scholarship, stipend or other payment, it shall be sufficient
if the intimation referred to in sub-section (1) includes a precise information as to the
intervals at which, and the purpose for which, such recurring payments will be received
by such citizen of India.
(3) It shall not be necessary to give such intimation as referred to in sub-section (1)
or sub-section (2) in relation to scholarships, stipends or payments of a like nature, if the
annual value of such scholarships, stipends or other payments does not exceed such limits
as the Central Government may, by rules made under this Act, specify in this behalf.
8. Persons to whom Section 4 shall not apply—Nothing contained in Section 4
shall apply to the acceptance, by any person specified in that section, of any foreign
contribution, where such contribution is accepted by him, subject to the provisions of
Section 10—
The Foreign Contribution (Regulation) Act, 1976
7
by way of salary, wages or other remuneration due to him or to any group of
persons working under him, from any foreign source or by way of payment in
the ordinary course of business transacted in India by such foreign source; or
(b) by way of payment, in the course of international trade or commerce, or in the
ordinary course of business transacted by him outside India; or
(c) as an agent of a foreign source in relation to any transaction made by such
foreign source with Government; or
(d) by way of a gift or presentation made to him as a member of any Indian
delegation, provided that such gift or present was accepted in accordance with
the regulations made by the Central Government with regard to the acceptance
or retention of such gift or presentation; or
(e) from his relative when such foreign contribution has been received with the
previous permission of the Central Government :
Provided that no such permission shall be required if the amount of foreign contribution
received by him from his relative does not exceed, in value, eight thousand rupees per
annum and an intimation is given by him to the Central Government as to the amount
received, the source from which and the manner in which it was received and the purpose
for which and the manner in which it was utilised by him;
(f) by way of remittance received, in the ordinary course of business, through any
official channel, post office, or any authorised dealer in foreign exchange under
the Foreign Exchange Regulation Act, 1973 (46 of 1973).
(a)
Explanation- In this Act, the expression 'relative' has the meaning assigned to it in
the Companies Act, 1956 (1 of 1956).
*9. Restrictions on acceptance of foreign hospitality - No member of a Legislature,
office-bearer of a political party, '(Judge), Government servant or employee of any
corporation shall, while visiting any country or territory outside India, accept except with
the prior permission of the Central Government, any foreign hospitality :
Provided that it shall not be necessary to obtain any such permission for an emergent
medical aid needed on account of sudden illness contracted during a visit outside India,
but, where such foreign hospitality has been received, the person receiving such hospitality
shall give, within one month fjom the date of receipt of such hospitality, an intimation to
the Central Government as to-the receipt of such hospitality and the source from which,
and the manner in which, such hospitality was received by him.
10. Power of Central Government to prohibit receipt of foreign contribution,
etc., in certain cases - The Central Government may (a) prohibit any association, not specified in Section 4, or any person, from accepting
any foreign contribution;
(b) ’[without prejudice to the provisions of sub-section (1) of section 6, require any
association specified in that sub-section], to obtain prior permission of the Central
Government before accepting any foreign contribution;
*
1
2
For exemptions from seeking prior permission, see Nouftcations No. SO. 5(E) dt. 3 11986 and No S O
100 di, 30.12.1987, text given in the end of the Book
Subs by Act 1 of 1985. S. 5 w.e.f. 20 10.1984
Subs by Act 1 of 1985, S. 6 w.e.f. 1.1.1085.
8
The Foreign Contribution (Regulation) Act. 1976
(c) require any person or class of persons or any association, not being an
association specified in Section 6, to furnish intimation within such time and in
such manner as may be prescribed as to the amount of any foreign contribution
received by such person or class of persons or association, as the case may be,
and the source from which and the manner in which such contribution was
received and the purpose for which and the manner in which such foreign
contribution was utilised;
(d)
require any person or class of persons, not specified in Section 9, to obtain prior
permission of the Central Government before accepting any foreign hospitality;
(c)
require any person or class of persons, not specified in Section 9, to furnish
intimation, within such time and in such manner as may be prescribed, as to the
receipt of any foreign hospitality, the source from which and the manner in
which such hospitality was received :
Provided that no such prohibition or requirement shall be made unless the Central
Government is satisfied that the acceptance of foreign contribution by such association or
person or class of persons, as the case may be, the acceptance of foreign hospitality by
such person, is likely to affect prejudicially—
(i)
the sovereignty and integrity of India; or
(ii) the public interest; or
(iii)
freedom or fairness of election to any Legislature; or
(iv)
friendly relations with any foreign State; or
(■/)
harmony between religious, racial, linguistic or regional groups, castes or
communities.
11, Application to be made in prescribed form for obtaining prior permission to
accept foreign contribution or hospitality—(1) Every individual, association,
organisation or other person, who is required, by or under this Act to obtain the prior
permission of the Central Government to accept any foreign contribution or foreign
hospitality, shall, before the acceptance of any such contribution or hospitality, make an
application for such permission to the Central Government in such form and in such
manner as may be prescribed.
(2) If an application referred to in sub-section (1) is not disposed of within ninety
days from the date of receipt of such application, the permission prayed for in such
application shall, on the expiry of the said period of ninety days, be deemed to have been
granted by the Central Government:
Provided that, where, in relation to an application, the Central Government has
informed the applicant the special difficulties by reason of which his application cannot
be disposed of within the said period of ninety days, such application shall not, until the
expiry of a further period of thirty days, be deemed to have been granted by the Central
Government
CHAPTER III
MISCELLANEOUS
12. Power to prohibit payment of currency received in contravention of the
Act—Where the Central Government is satisfied, after making such inquiry as it may
The Foreign Contribution (Regulation) Act, 1976
9
deem fit, that any person has in his custody or control any article or currency, whether
Indian or foreign, which has been accepted by such person in contravention of any of the
provisions of this Act, it may, by order in writing, prohibit such person from paying,
delivering transferring or otherwise dealing with, in any manner whatsoever, such article
or currency save in accordance with the written orders of the Central Government and a
copy of such order shall be served upon the person so prohibited in the prescribed
manner, and thereupon the provisions of sub-sections (2), (3), (4) and (5) of Section 7
of the Unlawful Activities (Prevention) Act, 1967 (37 of 1967) shall, so far as may be,
apply to, or in relation to, such article or currency and references in the said sub-sections
to moneys, securities or credits shall be construed as references to such article or
currency.
13. Recipients of foreign contribution to maintain accounts, etc.—Every
association, referred to in Section 6, shall maintain, in such form and in such manner as
may be prescribed,—
(a)
(b)
an account of any foreign contribution received by it, and
a record as to the manner in which such contribution has been utilised by it.
14. Inspection of accounts or records—If the Central Government has, for any
reason, to be recorded in writing, any ground to suspect that any provision of this Act has
been, or is being, contravened by—
(a) any political party, or
(b) any person, or
(c) any organisation, or
(d) any association,
it may, by general or special order, authorise such gazetted officer, holding a ‘[Group A
post], as it may think fit (hereinafter referred to as the authorised officer), to inspect any
account or record maintained by such political party, person, organisation or association,
as the case may be, and thereupon every such authorised officer shall have the right to
enter in or upon any premises at any reasonable hour, before sunset and after sunrise, for
the purpose of inspecting the said account or record :
Provided that no gazetted officer shall be authorised to inspect the account or record
maintained by a political party, unless he has been holding a ‘[Group A post] in
connection with the affairs of the Union, or a State, for not less than ten years.
15. Seizure of accounts or records—If, after inspection of an account or record
referred to in Section 14, the authorised officer has any reasonable cause to believe that
any provision of this Act or of any other law relating to foreign exchange has been, or is
being, contravened, he may seize such account or record and produce the same before the
court in which any proceeding is brought for such contravention :
Provided that the authorised officer shall return such account or record to the person
from whom it was seized if no proceeding is brought within six months from the date of
such seizure for the contravention disclosed by such account or record.
2[15-A. Audit of accounts—Where any organisation or association fails to furnish
1.
2.
Subs, by Act 1 of 1985, S.7 w.e.f. 20-10-1984.
Ins. by Act 1 of 1985, S.8 w.e.f. 20-1-.1984.
10
The Foreign Contribution (Regulation) Act 1976
any returns under this Act within the time specified therefor or the returns so furnished
arc not in accordance with law or if, after inspection of such returns, the Central
Government has any reasonable cause to believe that any provision of this Act has been,
or is being, contravened, that Government may, by general or special order, authorise
such gazetted officer, holding a Group A post, as it may think fit, to audit any books of
account kept or maintained by such organisation or association, as the case may be, and
thereupon every such officer shall have the right to enter in or upon any premises at any
reasonable hour, before sunset and after sunrise for the purpose of auditing the said books
of account:
Provided that any information obtained from such audit shall be kept confidential and
shall not be disclosed except for the purposes of this Act.]
16. Seizure of article or currency received in contravention of the Act—If any
gazetted officer, authorised in this behalf by the Central Government, by general or
special order, has any reason to believe that any person has in his possession or control
any article exceeding rupees one thousand in value, or currency, whether Indian or
foreign, in relation to which any provision of this Act has been, or is being, contravened,
he may seize such article or currency.
17. Seizure to be made in accordance with the Code of Criminal Procedure,
1973—Every seizure made under this Act shall be made in accordance with the provision
of Section 100 of the Code of Criminal Procedure, 1973 (2 of 1974).
18. Confiscation of article or currency obtained in contavention of the Act—
Any article or currency which is seized under Section 16 shall be liable to confiscation if
such article or currency has been adjudged under Section 19 to have been received or
obtained in contravention of this Act.
19. Adjudication of confiscation—Any confiscation referred to in Section 18 may
be adjudged—
(a)
without limit, by the Court of Session within the local limits of whose
jurisdiction the seizure was made; and
(b)
subject to such limits as may be prescribed, by such officer, not below the rank
of an Assistant Sessions Judge, as the Central Government may, by notification
in the Official Gazette, specify in this behalf.
20. Opportunity to be given before adjudication of confiscation—No order of
adjudication of confiscation shall be made unless a reasonable opportunity of making a
representation against such confiscation has been given to the person from whom any
article or currency has been seized.
21. Appeal—(1) Any person aggrieved by any order made under Section 19 may
prefer an appeal—
(a) where the order has been made by the Court of Session, to the High Court to
which such Court is subordinate; or
(b) where the order has been made by any officer specified under clause (b) of
Section 19, to the Court of Session within the local limits of whose jurisdiction
such order of adjudication of confiscation was made,
The Foreign Contribution (Regulation) Act, 1976
11
within one month from the date of communication to such person of the order :
Provided that the appellate court may, if it is satisfied that the appellant was
prevented by sufficient cause from preferring the appeal within the said period of one
month, allow such appeal to be preferred within a further period of one month, but not
thereafter.
(2) Any organisation referred to in Section 5, or any person or association referred
to in Section 9 or Section 10, aggrieved by an order made in pursuance of the Explanation
to sub-section (1) of Section 5 or by an order of the Central Government refusing to give
permission, or by any order made by the Central Government, under Section 5 or Section
9 or Section 10, as the case may be, may within sixty days from the date of such order
prefer an appeal against such order to the High Court within the local limits of whose
jurisdiction the appellant ordinarily resides or carries on business or personally works for
gain, or, where the appellant is an organisation or association, the principal office of such
organization or association is located.
(3) Every appeal preferred under this Section shall be deemed to be an appeal from
an original decree and the provisions of Order XLI of the First Schedule to the Code of
Civil Procedure, 1908 (5 of 1908), shall, as far as may be, apply thereto as they apply to
an appeal from an original decree.
22. Penalty for article or currency obtained in contravention of Section 12—If
any person, on whom any prohibitory order has been served under Section 12, pays
delivers, transfers of otherwise deals with, in any manner whatsoever, any article or
currency, whether Indian or foreign, in contravention of such prohibitory order, he shall
be punished with imprisonment for a term which may extend to three years, or with fine,
or with both; and notwithstanding anything contained in the Code of Criminal Procedure,
1973 (2 of 1974), the court trying such contravention may also impose on the person
convicted an additional fine equivalent to the market value of the article or the amount of
the currency in respect of which the prohibitory order has been contravened by him or
such part thereof as the court may deem fit.
23. Punishment for the contravention of any provision of the Act—(1) Whoever
accepts, or assists any person, political party or organisation in accepting, any foreign
contribution or any currency from a foreign source, in contravention of any provision of
this Act or any rule made thereunder, shall be punished with imprisonment for a term
which may extend to five years, or with fine, or with both.
(2) Whoever accepts any foreign hospitality in contravention of any provision of this
Act or any rule made thereunder shall be punished with imprisonment for a term which
may extend to three years, or with fine, or with both.
24. Power to impose additional fine where article or currency is not available
for confiscation—Notwithstanding anything contained in the Code of Criminal
Procedure, 1973 (2 of 1974), the court trying a person, who, in relation to any article or
currency, whether Indian or foreign, does or omits to do any act which act or omission
would render such article or currency liable to confiscation under this Act, may, in the
event of the conviction of such person for the act or omission aforesaid, impose on such
person a fine not exceeding five times the value of the article or currency or one thousand
rupees, whichever is more, if such article or currency is not available for confiscation, and
the fine so imposed shall be in addition to any other fine which may be imposed on such
person under this Act.
12
The Foreign Contribution (Regulation) Act, 1976
25. Penalty for offences where no separate punishment has been provided—
Whoever fails to comply with any provision of this Act for which no separate penalty has
been provided in this Act shall be punished with imprisonment for a term which may
extend to one year, or with fine not exceeding one thousand rupees, or with both.
’[25-A. Prohibition of acceptance of foreign contribution—Notwithstanding
anything contained in this Act, whoever, having been convicted of any offence under sub
section (1) of Section 23 or Section 25, in so far as such offence relates to the acceptance
of utilisation of foreign contribution, is again convicted of such offence shall not accept
any foreign contribution for a period of three years from the date of the subsequent
conviction.]
26. Offences by companies—(1) Where an offence under this Act or any rule made
thereunder has been committed by a company, every person who, at the time the offence
was committed, was in charge of, and was responsible to, the company for the conduct of
the business of the company, as well as the company, shall be deemed to be guilty of the
offence and shall be liable to be proceeded against and punished accordingly :
Provided that nothing contained in this sub-section shall render such person liable to
any punishment if he proves that the offence was committed without his knowledge or
that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under
this Act or any rule made thereunder has been committed by a company and it is proved
that the offence has been committed with the consent or connivance of, or is attributable
to any neglect on the part or, any director, manager, secretary or other officer of the
company, such director, manager, secretary or other officer shall also be deemed to be
proceeded against and punished accordingly.
Explanation—For the purposes of this section,—
(a)
“company" means anybody corporate and includes a firm, society, trade union or
other association of individuals; and
(b)
“director”, in relation to a firm, society, trade union or other association of
individuals, means a partner in the firm or a member of the governing body of
such society, trade union or other association of individuals.
27. Bar to the prosecution of offences under the Act—No court shall take
cognizance of an offence under this Act, except with the previous sanction of the Central
Government or any officer authorised by that Government in this behalf.
28. Investigation into cases under the Act—Notwithstanding anything contained
in the Code of Criminal Procedure, 1973 (2 of 1974), any offence punishable under this
Act may also be investigated into by such authority as the Central Government may
specify in this behalf and the authority so specified shall have all the powers which an
officer-in-charge of a police station has while making an investigation into a cognizable
offence.
29. Protection of action taken in good faith—No suit or other legal proceedings
shall lie against the Central Government in respect of any loss or damage caused or likely
to be caused by anything which is in good faith done or intended to be done in pursuance
of the provisions of this Act or, any rule or order made thereunder.
1.
Ins. by Act 1 of 1985. S.9 w.e.f. 20-10-1984.
The Foreign Contribution (Regulation) Act, 1976
13
30. Power to make rules—(1) The Central Government may, by notification in the
Official Gazette make rules for carrying out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power,
such rules may provide for all or any of following matters, namely—
(a)
the time within which, and the manner in which, intimation is to be given by an
association referred to in Section 6, with regard to the foreign contributions
received by it;
(b)
the limits up to which receipt of scholarships, stipends or payments of a like
nature need not be intimated to the Central Government;
(c)
the time within which, and the manner in which, intimation is to be given by
persons receiving any scholarship, stipend or any payment of a like nature from
a foreign source;
(d)
the time within which, and the manner in which, a candidate for election should
give intimation as to the amount of foreign contribution received by him at any
time within one hundred and eighty days from the date when he became such
candidate;
(e)
the form and manner in which an application shall be made for obtaining prior
permission of the Central Government to receive foreign contribution or foreign
hospitality;
(f)
the manner of service of the prohibitory order made under Section 12;
(g)
the form and manner in which account or record referred to in Section 13 shall
be maintained;
(h)
the limits up to which an officer, not below the rank of an Assistant Sessions
Judge, may make adjudication of confiscation;
(i)
any other matter which is required to be, or may be, prescribed.
(3) Every rule made by the Central Government under this Act shall be laid, as soon
as may be after it is made, before each House of Parliament while it is in sessions for a
total period of thirty days which may be comprised in one session or in two or more
successive sessions, and if, before the expiry of the session immediately following the
session or the successive sessions aforesaid, both Houses agree in making any
modification in the rule or both Houses agree that the rule should not be made, the rule
shall thereafter have effect only in such modified form or be of no effect, as the case may
be; so, however that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule.
31. Power to exempt—If the Central Government is of opinion that it is necessary
or expedient in the interests of the general public so to do, it may, by order and subject to
such conditions as may be specified in the order, exempt any association (not being a
political party), organisation or any individual (not being a candidate for election) from
the operation of all or any of the provisions of this Act and may, as often as may be
necessary, revoke or modify such order.
32. Act not to apply to Government transactions—Nothing contained in this Act
shall apply to any transaction between the Government of India and the Government of
any foreign country or territory.
14
Foreign Contribution (Regulation) Rules, 1976
Foreign Contribution (Regulation)
Rules, 1976
In exercise of the powers conferred by Section 30 of the Foreign Contribution
(Regulation) Act, 1976 (49 of 1976), the Central Government hereby makes the following
rules, namely —
1. Short title and commencement - (1) These rules may be called the Foreign
Contribution (Regulation) Rules, 1976.
(2) They shall come into force on the 5th day of August, 1976.
2. Definitions-In these Rules unless the context otherwise requires,(a) "Act" means the Foreign Contribution (Regulation) Act, 1976;
(b) "Form" means a form appended to these rules;
(c) "Section" means a section of the Act;
'(d) "Year" means the accounting year commencing from 1st day of April and ending
on 31st day of March of the next calendar year.]
3. Application for obtaining prior permission to receive foreign contribution
or foreign hospitality - An application for obtaining prior permission of the Central
Government to (a) receive foreign contribution under sub-section (1) of Section 5, or clause (a) of
sub-section (2) of that section, shall be made in Form FC-1;
2[(aa) receive foreign contribution under proviso to sub-section (1) of Section 6, or
under sub-section (1 -A) of that section or clause (b) of Section 10, shall be made
in Form FC-1A;]
(b) accept foreign hospitality under Section 9 3[or clause (d) of Section 10], shall be
made in Form FC-2.
’[3-A. Application for registration - An application for registration of an association
referred to in sub-section (1) of Section 6 for acceptance of foreign contribution shall be
made in Form FC-8].
4. Intimation regarding receipt of foreign contribution or scholarship or stipend
or any payment of a like nature of foreign hospitality - (1) An intimation as to the
receipt of -
4[(a) foreign contribution by an association referred to in sub-sections (1) and (1-A)
of Section 6 shall be given for every year beginning on the 1st day of April, in
Form FC-3 in duplicate, within ’(four months] of the closure of the year :
’(Provided that a NIL report shall also be furnished. The intimation to be furnished
for the year beginning on the 1st day of April 1991 shall also include the receipt and
1.
2.
3.
4.
5.
Ins. by GSR 179(E) dt. 25.3.1991 w.e.f. 1.4.1991.
Ins. by GSR 755 (E). dated 5.11.1984 w.e.f. 5.11.1984.
Ins. by S O. 860 (E). w.e.f. 29.12.1977.
Subs by GSR 179(E) w.e.f. 25.3.1991 w.e f. 1.4.1991.
Subs, for ’sixty days’ vide GSR 592(E), dt. 27.12.1996.
Foreign Contribution (Regulation) Rules, 1976
15
utilisation of foreign contribution during the period commencing from 1st January, 1991
and ending on 31st March, 1991];
(b) foreign contribution by a candidate for election, referred to in sub-section (2) of
Section 6 shall be given in form FC-4, within fifteen days from the date on
which he is duly nominated as a candidate for election;
any scholarship, stipend or any payment of a like nature, from any foreign
source in relation to which an intimation is required to be given under sub
section (I) of Section 7, shall be given in Form FC-5, within thirty days of
receipt of such scholarship, stipend or other payment of a like nature :
Provided that where the person receiving the scholarship, stipend or any payment of
a like nature is residing outside India, the intimation shall be given within sixty days from
the date of receipt of such scholarship, stipend or other payment of a like nature;
(c)
(d)
foreign hospitality, referred to in the proviso to Section 9, shall be given on plain
paper within thirty days from the date of receipt of such hospitality specifying
the particulars as to the receipt of such hospitality an'd the source from which
and the manner in which such hospitality was received.
5. Intimation of receipt of scholarship, stipend or any payment of a like nature,
when not necessary—It shall not be necessary for a citizen of India to give any intimation
under Section 7 regarding receipt of scholarship, stipend or any payment of a like nature
from any foreign source, if the value of such scholarship, stipend or other payment does
not exceed, during an academic year, rupees thirty-six thousand.
Explanation—In calculating the value,—
(a) the amount received by the citizen for the purchase of books, clothing and
equipment and for sight-seeing in a foreign country or territory shall be taken
into account; but
(b) the amount spent in travel by air in economy class from India to a foreign
country or territory and back to India from such foreign country or territory, and
the amount spent by the foreign source in respect of such citizen towards tuition
and other fees, shall not be taken into account.
6. Authority to whom an application or intimation to be sent—Any application
or intimation referred to in Rule 3, '[Rule 3-A] or Rule 4, as the case may be, shall be
made or given to the Secretary to the Government of India in the Ministry of Home
Affairs, New Delhi. Such application or intimation shall be sent by registered post.
7. Manner of service of prohibitory order or any other order or direction—A
prohibitory order under Section 12 or any other order or direction made or issued under
the Act, shall be served on the person concerned in the following manner, that is to
say,—
(a) by delivering or tendering it to that person or to his duly authorised agent; or
(b) by sending it to him by registered post acknowledgement due to the address of
his last known place of residence or the place where he carries on, or is known
to have last carried on, business or the place where he personally works for gain
or is known to have last worked for gain, and in case the person is an organisation
or an association, to the last known address of the office of such organisation or
association;
1. Ins. by GSR-755-E, dt. 5.11 1984, w.e.f. 5.11.1984.
16
Foreign Contribution (Regulation) Rules, 1976
(c)
if it cannot be served in any of the manners aforesaid, by affixing it on the outer
door or some other conspicuous part of the premises in which that person resides,
or carries on, or is known to have last carried on, business, or personally works
for gain, or is known to have last worked personally for gain, and in case the
person is an organisation or an association, on the outer door or some other
conspicuous part of the premises in which the office of the organisation or
association is located, or is known to have been last located, and the written
report whereof should be witnessed by at least two persons.
8. Maintenance of accounts—(1) A separate set of accounts and records shall be
maintained, exclusively for foreign contribution received and utilised,—
(a) in Form FC-6, where the foreign contribution relates only to articles as referred
to in item (i) of sub-clause (c) of clause (1) of Section 2;
(b) in the cash book and ledger account on double entry basis, where the foreign
contribution relates to currency received and utilised, and a separate bank account
shall be maintained in respect of such contribution;
(c) in Form FC-7, where the foreign contribution relates to foreign securities.
’[(2) Every account specified in sub-rule (1) shall be maintained on an yearly basis,
commencing on the 1st day of ’[April] each year and every such yearly account, duly
certified by a chartered accountant 1
23[in Form FC-3 alongwith a balance sheet and statement
of receipts and payments], shall be furnished, in duplicate, to the Secretary to the
Government of India, in the Ministry of Home Affairs, New Delhi, within 4[four months]
the closure of the year.]
Explanation—In this rule, “Chartered Accountant” has the meaning assigned to it in
the Chartered Accountants Act, 1949 (38 of 1949).
9. Limits up to which an officer, not below the rank of an Assistant Sessions
Judge may make adjudication of confiscation—An officer referred to in clause (b) of
Section 19 may adjudge confiscation in relation to any article or currency seized under
Section 16, if the value of such article or the amount of such currency exceeds one
thousand rupees but does not exceed fifty thousand rupees.
1.
2.
3.
4.
Subs, by S.O. 860 (E) w.e.f. 29.12.1977.
Subs, for ’January’ vide GSR 179 E dt. 25.3.1991 w.e.f. 1.4.1991.
Subs, vide GSR 179 E dt. 25.3.1991 w.e.f. 1.4.1991.
Subs, for ’Sixty days’ vide GSR 592 (E) dt 27.12.1996.
Foreign Contribution (Regulation) Rules, 1976
17
FORM FC-1
[See Rule 3(a)J
Application for seeking prior permission of the Central
Government for accepting foreign contribution by or on behalf of
an organisation of political nature not being a political party
[Sections 5(1) and 5(2)(a) of the Foreign Contribution (Regulation) Act, 1976]
1. (a) Particulars of the Organisation :
(Full name in BLOCK LETTERS and address).
(b) Address of the Principal Office/Head Office of the Organisation.
2. Full particulars of the person applying on behalf of the Organisation :
(a) Name in full (in BLOCK LETTERS)
(b) Name of father
(c) Occupation
(d) Residential address
(e) If an office-bearer, the office held in the Organisation.
3. Reference of the order published by the Central Government in the
Official Gazette specifying the Organisation as an “Organisation of
Political Nature, not being a political party".
4. Nature and full details of contribution including value, to be received :
5. The mode/channel of receipt.
6. Purpose for which foreign contribution is proposed to be received.
7. Particulars of the foreign source from which contribution to be received :
(a) If an individual, his personal particulars including name, present
address, permanent address, nationality, profession.
(b) If an Organisation/Institution/Association/Trust/Foundation/Trade
Union, etc., full particulars thereof including :
(i) Full name and complete address.
(ii) Address of Head Office/Principal Office.
(iii) Aims and objects.
(iv) Particulars of important office-bearers.
8. Nature of connection/dealings with the foreign source.
9. Any other information of significance which the applicant may like to furnish.
Declaration
I hereby declare that the above particulars furnished by me are true and correct.
Place :
Signature of the Applicant
Date :
NOTE :
In the case of application by an Organisation, it should be signed by the
chieffunctionary.
18
Foreign Contribution (Regulation) Rules, 1976
‘FORM FC-1A
[See rule 3(aa)]
Form of application for seeking prior permission from the Central
Government under the Foreign Contribution (Regulation)
Act, 1976 (hereinafter referred to as the Act) for the
acceptance of foreign contribution by an Association
having a definite cultural, economic, educational,
religious or social programme
No
Date
To,
The Secretary to the Government of India,
Ministry of Home Affairs, Lok Nayak Bhavan, Khan Market,
New Delhi-110 003.
Subject: Application for seeking the prior permission of the Central Government under
the Foreign Contribution (Regulation) Act, 1976 for acceptance of foreign
contribution.
Sir,
I
;.............................................. on behalf of the Association named
hereafter, apply for seeking prior permission of the Central Government for the acceptance
of foreign contribution under proviso to sub-section (1) of section 6 or under sub-section (1 A)
of that section or clause (b) of section 10 of the Act.
1.
(i) Name of the Association and its complete postal address :
Name
Address
Town/City
State
District
Pin Code
(ii) If the Association is a registered trust or Society please indicate its—
(a) registration number
(b) place of registration
(c) date of registration
(certified copy of the registration certificate to be attached).
(iii) Nature of Association :
(a) religious, (b) cultural, (c) economic, (d) educational, (e) social.
Note : If a religious Association, then state whether :
(a) Hindu, (b) Sikh, (c) Muslim, (d) Christian, (e) Buddhist, (f) Others.
(iv) Please indicate the main aim(s) and object(s) of the Association (enclose copy of
the Memorandum of Association and/or .he Articles of Association, if applicable).
(v) Please furnish the names and address of the members of the Executive
Committee/Governing Council etc. of the Association, including the Chief
Functionary, in the following manner:
SI. No.
Name
Name of Father/
Husband
Nationality
Occupation
Office held
in the
Association,
if any
(1)
(2)
(3)
(4)
(5)
(6)
1. As substituted by GSR 8(E) dated 4.1.1999.
Address
Relation
with other
office-bearers,
if any
(7)
(8)
Foreign Contribution (Regulation) Rules, 1976
2.
19
Please indicate whether any member of the Executive Committce/Govcrning Council
etc. of the Association, including the Chief Functionary has. in the discharge of his/her
official functions—
(a) been convicted by any court of law;
(b) a prosecution for any offence pending against him/her;
(c) been found guilty of diversion or misutilisation of funds of the Association or any
other association in the past.
3. Please indicate whether the applicant Association—
(a) is a branch/unit/associatc of foreign based organisation or another association
already registered under the Act. If so. name and address of the parent organisation
should be furnished;
(b) has been directed by the Central Government in terms of the proviso to sub-section
(J) of section 6 of the Act to seek prior permission If so. the number and date of
the relevant order should be furnished;
(c) has been directed by the Central Government in terms of section I Oof the Act to seek
prior permission. If so. (he number and dale of the relevant order should be furnished
4. Please indicate—
(i) whether the Association ever applied for registration under (he Act in the past, if
so,
(a) the date of submission of application for registration;
(b) the number and date of last reference, if any, received from the Ministry;
(c) whether registration was refused;
(d) whether the application for registration is still pending.
(ii) whether the Association has close links with another association, or its unit or
branch which has been—
(a) refused registration under the Act,
(h) prohibited from accepting foreign contribution.
5. Please indicate—
(i) whether the Association was.—
(a) granted prior permission to receive foreign contribution under the Act in the
past. If so. the number and date of the letter granting prior permission should
be furnished;
(b) whether the account of the receipt and utilisation of the foreign contribution
received above was sent to the Central Government in the prescribed form. II
so, the dale of submission of the accounts should be furnished;
(c) if the prior permission was granted in the current year, details of the foreign
contribution received and utilised, purpose-wise, showing the unspent balance
should be annexed.
(ii) whether the Association has received foreign contribution without the prior
permission of the Central Government, in the past. If so.—
(a) full particulars of the foreign contribution received, address of the branch of
the bank and account number in which deposited should he furnished;
(b) whether the said violation has been condoned by the Central Government;
(c) whether the Association has been prohibited from accepting foreign contribu
tion under the Act.
6. Please indicate whether the Association is owncr/prmter/pubhsher, editor of a publication
which is a “registered newspaper" under the Press and Registration of Books Act. 1867
7. Please furnish—
(i) Details of the activities of the Association during the past three-years;
(ii) copies of the audited statement of accounts of the association for the past three years
8. (i) Please indicate —
(a) the nature and value of foreign contribution to be received (a copy of the latest
commitment letter from the donor should he furnished):
(b) the purpose for which the foreign contribution is proposed to be received and
utilised indicating also the geographical area(s) to be covered
(ii) a copy of the proposal/project w hich has been approved by the foreign source for
funding, including projected outlays/budget breakup, should he enclosed.
(iii) a copy of the proposal/project which has been approved for funding out of the
foreign contribution should be enclosed. (This column applies only to subsequent
recipients).
20
Foreign Contribution (Regulation) Rules, 1976
Please indicate—
(i) the name of the bank and address of the branch through which the foreign
contribution is proposed to be received;
(ii) the account number in the said branch of the bank.
10. Please indicate the particulars of the foreign source or the *
sources from which the
foreign contribution
*
is proposed to be received—
(a) If an individual, his personal particulars including name, present address, perma
nent address, nationality, profession;
(b) If an organisation/institution/association/trusl/trade union, etc., full particulars
thereof, including—
(i) Full name and complete address.
(ii) Address of the Head Office/Principal Office
(iii) Particulars of Chief Functionary and important office bearers.
(c) Please indicate whether the foreign source is a Government of a foreign country or
agency thereof.
'[ 10A. Whether a recommendation certificate from the competent authority is attached (Yes/
No))
I I. Any other information which the Association may like to furnish.
9.
Yours faithfully.
Signature of the Applicant
[Name of the Chief Functionary
or authorised office bearer
(with seal of the Association)]
Declaration
1 hereby declare lhat the above particulars furnished by me are true and correct
Signature of the Applicant
(Name of the Chief Functionary or
authorised office bearer
(with seal of the Association)]
Place
Date
* If the foreign contribution, whether currency or article is to be received from any person or association who has
received the same as first, second or subsequent recipient, particulars of such person or association should be given
against column 10 above
Note :
I.
2.
3
4
An incomplete application i.e . u ithout necessary documents/details/explanation is likely to be rejected
summarily.
In case the space against any column is insufficient, separate annexure should be attached.
Please use CAPITAL LETTERS
The application should be signed by the Chief Functionary or authorised office bearer of the Association.
'(Certificate
(To be submitted along with the application)
This is to certify that the
(name of the association) having its registered office at
(address) has been formed for undertaking activities in its chosen
(economic, educational cultural, religious and social
)
*
field of activity The
antecedents of the organisation have been verified and there is nothing adverse against them
2.
Its proposed project shall be undertaken in the
(District) of
(State), the said
project will be beneficial to the people living in the area.
3
The grant of prior permission to the aforementioned association to accept foreign contribution amounting to
(currency/amount) from
(name and address of foreign donor) under the
Foreign Contribution (Regulation) Act. 1976. for the said project is recommended.
(Recommending authority)
**
(With seal)
* Strike out whichever is not applicable.
** Any concerned—
(I) Collector of District;
(2) Department of the State Government .
(3) Ministry/Departinent of the Government of India ]
I. Inserted by the Foreign Contribution (Regulation) (Amendment) Rules. 2(XX). w.e f 25 1.2000.
iForeign Contribution (Regulation) Rules, 1976
21
‘FORM FC-2
[See Rule 3(b)]
Application for seeking prior permission of the Central
Government to accept foreign hospitality
[Section 9 read with Sections 10(d) and 11(1) of the Foreign Contribution
(Regulation) Act, 1976]
Name in full (in BLOCK LETTERS)
Date of birth
Name of father/husband
Present address
Permanent address
Passport particulars (if already in possession)
Status :
(a) Member of Legislature
(b) Office-bearers of a political party
(c) Judge of Supreme Court/High Court
(d) Government Servant
(e) Employee of a Company/Corporation
(f) Any person or class of persons not specified in Section 9.
8. Names of countries/places to be visited with duration of stay.
9. The countries and places where foreign hospitality is to be accepted.
10. Duration and purpose of visit to the country(ies)/place(s) mentioned in Column 9
with specific dates.
11. Particulars of host(s) :—
(a) If an individual, his personal particulars including name, present address,
permanent address, nationality, profession.
(b) If an Organisation/Institution/Association/Trust/Foundation/Tradc Union,
etc., full particulars thereof including :
(i) Full name and complete address
(ii) Address of Head Officc/Principal Office
(iii) Aims and objects
(iv) Particulars of important office-bearers.
12. 2Full particulars, as in Serial II (a) and (b) of the foreign source in case the actual
source extending the hospitality is located in a country other than actually
proposed to be visited.
13. Nature and duration of foreign hospitality proposed to be accepted with specific
dates and with specific details.
14. Nature of connection/dealings with the host and/or foreign source extending the
hospitality.
15. Approximate expenditure to be incurred on hospitality.
16. Any other information of significance which the applicant may like to furnish.
Declaration
I hereby declare that the above particulars furnished by me are true and correct.
1.
2.
3.
4.
5.
6.
7.
Place :
Date :
1.
2.
Subs, by GSR 755-(E), dated 5-11-1984 w.e.f. 5-11-1984.
Delete if not applicable.
............
Signature of the Applicant
22
Foreign Contribution (Regulation) Rules, 1976
'FORM FC-3
[See rule 4(a)]
Account of Foreign Contribution of the year ending on 31 st March
1.
2.
Association’s details—
(i) Name and-address
(in capital letters)
(ii) Registration number and date
[under Foreign Contribution (Regulation)
Act, 1976]
(iii) Prior permission number and date, if
not registered
(iv) Nature of association
:
:
:
: (1) Cultural, (2) Economic,
(3) Educational. (4) Religious,
(5) Social.
(v) Denomination in case of religious associations
: (a) Hindu, (b) Sikh,
(c) Muslim, (d) Christian,
(e) Buddhist, (f) Others.
Purposc(s) for which foreign contribution has been received and utilised: (in Rupees)
SI.
No.
Purpose
(2)
(1)
Previous
Balance
In
cash
In
kind
(value)
(3)
(4)
1 Theatre/Films etc.
2.
Maintenance of places of his
torical and cultural importance.
3.
Agricultural activities.
4.
Animal husbandary.
5.
Rural development
6.
(a) Construction/extension;
(b) Repair/maintcnance of
school/college buildings
7.
(a) Construction/extension;
(b) Repair/maintenance of other
buildings (please specify).
8.
Research.
9.
Stipend/scholarship
10.
Educational/Literacy programme.
11.
Vocational/technical training.
12 Senunars/conferences/meetings
13. (a) Construction/extension;
(b) Rcpair/maintenance of
places of worship.
14. Publication of religious literature
15 Education of priests and preachers
16 Religious functions.
17. Care of orphans
18. Help for poor, aged and destitutes
19 Health care and family welfare.
20 Welfare of the Scheduled Castes.
21.
Welfare of the Scheduled Tnbes.
22.
Welfare of Other Backward classes.
23.
Relief for natural calamities.
24.
Welfare of Women and Children.
25.
Environmental programme.
26 Establishment expenses.
27. Activities other than those
mentioned above (with specific
details)________________________
TOTAL
1. As substituted by GSR 8(E) dated 4.1.1999.
Receipt during the year
As second/
subsequent
recipient
In
In
in
In
cash kind cash kind
(value)
(value)
Utilised
Balance
At first
recipient
(5)
(6)
(7)
(8)
Total
In
cash
(10)
(9)
(5+6+7+8)
In
In
kind cash
(value)
(II)
(12)
In
kind
(value)
(13)
23
Foreign Contribution (Regulation) Rules, 1976
CAUTION:— Submission of false information or concealment of material facts shall attract the relevant provisions
of the Foreign Contribution (Regulation) Act, 1976 warranting appropriate action.
3.
Name and address of the designated branch of the bank and account number (as specified in
the application for registration/prior permission or permitted by the Central Government).
A/c No
Bank
Branch
Address :
PIN
4.
Donorwise receipts of foreign contribution :
SI. No.
(in Rupees)
Institutional/individual/
other donors
Name(s) and
address(es)
Purpose(s)
Date and month
of Receipt
Amount
(2)
(3)
(4)
(5)
(6)
(I)
Institutional donors :
Individual donors above
rupees one lakh
(iii) Individual donors below
rupees one lakh (Only
Columns 4 and 6 need
to be filled)
(i)
(■>)
Total
(in Rupees)
Country wise receipts of foreign contribution :
5.
S.No
Name of the country
Amount
(1)
(2)
(3)
Total
Declaration
I hereby declare that the above particulars furnished by me are true and correct. I also affirm that the foreign
contribution has been utilised for purpose(s) for which the association has been registered/prior permission obtained.
To the best of my knowledge, I have not concealed or suppressed any fact.
Place
Date
Signature of the Chief Functionary
(Name of the Chief Functionary
and Seal of the Association)
Certificate to be given by Chartered Accountant
1/We have audited the account of
(name of association and its full address including State,
District and Pin Code, if registered society, its registration number and State of registration, for the year ending 31 st March,
and examined all relevant books and vouchers and certify that according to the audited account:
(i) the brought forward foreign contribution at the beginning of the year was Rs
(ii)
foreign contribution of/worth Rs
was received by the Association during the year
was Rs
(iii) the balance of unutilised foreign contribution with the association at the end of year
was
Rs
(iv) Certified that the association has maintained the account of foreign contribution and records relating
thereto in the manner specified in section 13 of the Foreign Contribution (Regulation) Act, 1976 read
with sub-rule (1) of rule 8 of the Foreign Contribution (Regulation) Rules, 1976.
(v) The information furnished in this certificate and in the enclosed Balance-Sheet and Statement of Receipt
and Payment is correct as checked by me/us.
Place
Date
Signature of Chartered Accountant with seal.
address and registration number
24
Foreign Contribution (Regulation) Rules, 1976
FORM FC-4
[See Rule 4(b)]
Intimation to the Central Government of Receipt of Foreign
Contribution received by a candidate for Election
[Section 6(2) of the Foreign Contribution (Regulation) Act, 1976]
Name in full (in block letters)
Date of birth
Name of father
Present address
Permanent address
Date which duly nominated as a candidate for election to a Legislature
and particulars of Legislature. [See Sections 2(l)(b) and 2(l)(f) of the Act.]
7. Full particulars of foreign contribution received within 180 days immediately
proceeding the date on which duly nominated as a candidate for election to the
Legislature.
8. Nature and full details of the contribution including value.
9. The mode/channel of receipt
10. Purpose for which contribution was received.
11. Particulars of the foreign source from which contribution received :
(a) If an individual, his personal particulars including name, present address,
permanent address, nationality, profession.
(b) If an Organisation/Institution/Association/Trust/Foundation/Trade Union,
etc. full particulars thereof including :
(i) Full name and complete address.
(ii) Address of Head Office/Principal Office.
(iii) Aims and objects.
(iv) Particulars of important office-bearers.
12. Nature of connection/dealings with the foreign sources.
13. Details of actual utilisation of the contribution :
(a) Specific purposes for which utilised.
(b) Full description of the manner in which utilised.
14. Any other information of significance which the applicant may like to furnish.
Declaration
I hereby declare that the above particulars furnished by me arc true and correct.
Place:
Signature of the candidate
Date :
Certified that the above declaration was signed by Shri
S/o
resident of
.
a candidate for election
to (*
)
before me on this.
day of 19
1.
2.
3.
4.
5.
6.
Signature
(Name in block letters)
Designation
(To be signed by a Class I Gazeued Officer
**
*
*
♦
or a 1st Class Magistrate).
Here specify 'Legislature' as defined in Section 2(1X0 of the Act
Of the State/Central Government
Foreign Contribution (Regulation) Rules. 1976
25
FORM FC-5
[See Rule 4(c)]
i
Intimation to the Central Government of receipt of
scholarship, stipend or any payment of a like nature from
a foreign source
[Sections 7(1) and 7(2) of the Foreign Contribution (Regulation) Act, 1976]
1.
2.
3.
4.
5.
6.
7.
8.
Name in full (in block letters)
Date of birth
Name of father
Present address
Permanent address
Passport particulars
Specific details of occupaticn/profession
Particulars of the foreign source from whom scholarship, stipend or payment of a
like nature was received :
(a) If an individual, his personal particulars including name, present address,
permanent address, nationality profession.
(b) If an Organisation/Institution/Association/Trust/Foundation/Trade Union,
etc., full particulars thereof including :
(i) Full name and complete address.
(ii) Address of Head Office/Principal Office.
(iii) Aims and objects.
(iv) Particulars of important office-bearers.
9. Nature and full details of scholarship, stipend or any payment of a like nature
received from foreign source, indicating (a) total amount and its break-up under
various heads like cost of journey, equipment, clothing, maintenance, tuition
fees, residence fees, books, etc. and (b) mode/channcl of receipt.
10. Purpose of the scholarship, stipend or any payment of a like nature with specific
details of courses attended/to be attended.
11. Duration of stay abroad with dates.
12. Any other information of significance, which the applicant may like to furnish.
Declaration
I hereby declare that the above particulars furnished by me arc true and correct.
Signature of applicant
Place :
Date :
FORM FC-6
[See Rule 8(a)]
FOREIGN CONTRIBUTION (ARTICLES) ACCOUNTS
DESCRIPTION OF THE ARTICLE :
RECEIPT
UTILISATION/DISPOSAL
QUANTITY
Date
1
Name and
Mode of
addresses of the receipt
person from
whom received
2
3
Purpose of Quantity
receipt
received
4
5
Approx.
value
of articles
received
Date of
intimation
sent to the
Central
Government
Date
Name and
address of the
person to
whom issued,
sold or
otherwise
transferred
Purpose for
which issued
or otherwise
transferred
Utilised by the
organisation
Sold
Otherwise
transferred
If sold the
amount
for which
sold
Reference
to entry
in the
Foreign
Contribution
(Currency)
Account
Balance
in slock
6
7
8
9
to
11
12
13
14
15
16
declaration
1 hereby declare that the above particulars furnished by me are true and correct.
Signature
FORM FC-7
I See Rule 8(c)]
FOREIGN CONTRIBUTION (SECURITIES) ACCOUNT
(1)
(2)
Date
Nature of securities.
Nominal value of each security
Name and address
of the person from
1
Total of securities
whom received
Distinguishing
number of each
security
2
3
4
Total
nominal
Particulars of permission
of the Reserve Bank of India
Particulars of intimation
sent to the Central
value of
securities
to acquire or to
hold foreign secunucs
Government
5
6
7
Date
Dividend or interest
received
Date up to which
dividend or interest
has been received
8
9
to
Details of Dividcnds/Interest received
Reference to the
credit entry in the
Date
Foreign Contri
bution (Currency)
Account
II
Name and
address of
the person
to whom
sold/transfened
12
13
securities
sold/transfened
Distinguishing
number of each
secunly transferred
Total amount
for which sold/
transferred
Particulars of
permission of
the Reserve Bank
of India to sell/
transfer secunties
Particulars of intimation
sent to the Central
Government
14
15
16
17
18
Total No. of
Reference to the entry in the Foreign
Contribution (Currency) Account
19
Declaration
I hereby declare that the above particulars furnished by me are true and correct.
Signature
Foreign Contribution (Regulation) Rules, 1976
28
'FORM FC-8
[See rule 3A]
Form of application for seeking registration with the Central
Government under the Foreign Contribution (Regulation)
Act, 1976 (hereinafter referred to as the Act) for the
acceptance of foreign contribution by an Association
having a definite cultural, economic, educational,
religious or social programme.
Date
No
To,
The Secretary to the Government of India,
Ministry of Home Affairs, Lok Nayak Bhavan,
Khan Market,
New Delhi-110 003.
Subject : Application for registration under the Foreign Contribution (Regulation) Act,
1976 for the acceptance of foreign contribution.
Sir,
I
on behalf of the Association named hereafter apply for
registration of the Association under clause (a) of sub-section (1) of section 6 of the Act for
the acceptance of foreign contribution.
1. (i) Name of the Association and its complete postal address :
Name
Address
Town/City
District
State
:
Pin Code
(ii) If the Association is a registered trust or Society indicate its :
(a) registration number
:
(b) place of registration
(c) date of registration
(certified copy of the registration certificate to be attached).
(iii) Nature of Association :
(a) religious, (b) cultural, (c) economic, (d) educational, (e) social.
Note : If a religious Association, state whether (a) Hindu, (b) Sikh, (c) Muslim,
(d) Christian, (e) Buddhist, (f) Others.
(iv) Please indicate —
(a) the main aim(s) and object(s) of the Association (enclose a copy of the
Memorandum of Association and/or the Articles of Association, if applicable);
(b) the main object(s)and definite programme(s) for which the foreign contribution
is to be accepted/utilised.
(v) Please furnish the names and addresses of the members of the Executive Committee/
Governing Council etc. of the Association, including the Chief Functionary in the
_______following manner :______________________________________________________
S.No.
Name
Nationality
Name of
Faiher/Husband
Occupation
Office held
in the
Association,
if any
Relationship
with office
bearers, if
any
Address
(5)
(6)
(7)
(8)
I \
(1)
(2)
(3) •
(4)
.
I
As substituted by GSR 8(E) dated 4.1.1999.
29
Foreign Contribution (Regulation) Rules, 1976
Please indicate whether any memberof the Executive Committec/Goveming Council etc. of
the Association, including the Chief Functionary has, in the discharge of his/her official
functions —
(a) been convicted by any court of law;
(b) a prosecution for any offence pending against him/her;
(c) been found guilty of diversion or misutilisation of funds of the Association or any other
association in the past.
3. Please indicate whether the applicant association is a branch/unil/associatc of foreign based
organisation or another association already registered under the Act. If so. the name and
address of the parent organisation
4. Please indicate,—
(i) whether the Association was,—
(a) granted prior permission to receive foreign contribution under the Act in the past.
If so, the number and date of the letter granted prior permission should be furnished;
(b) whether the account of the receipt and utilisation of the foreign contribution
received above was sent to the Central Government in the prescribed form. If so, the
date of submission of the accounts should be furnished.
(ii) whether,—
(a) association has received foreign contribution without the prior permission under
Act in the past. If so. full particulars of the foreign contribution received along with
complete address of the bank branch and bank account number in which deposited
should be furnished;
(b) said violation has been condoned by the Central Government;
(c) Association has been prohibited from accepting foreign contribution under the
Act.
5. Please indicate whether the Association is functioning as editor, owner, printer or publisher
of a publication required to be registered as “newspaper" under the Press and Registration of
Books Act. 1867. If so. the details thereof.
6. Please indicate,—
(i) whether the Association ever applied for registration under the Foreign Contribution
(Regulation) Act, 1976, if so,—
(a) the date of submission of application for registration;
(b) the number and date of the last communication, if any. received from the Ministry;
(c) whether registration was refused;
(d) whether application for registration is still pending.
(ii) whether the Association has close links with another association, or its unit or branch
which has been —
(a) refused registration under the Act;
(b) prohibited from accepting foreign contribution.
7. Please furnish.—
(i) details of the activities of the Association during the past three years.
(ii) copies of the audited statement of accounts of the Association for the past three years.
(iii) details of the arca(s) of operation.
8. Please indicate whether the Association has been specified as an organisation of a political
nature, not being a political party, under section 5 of the Act. If so, the details of the
notification should be furnished
9. Please indicate,—
(i) the name and address of the branch of the bank through which the foreign contribution
shall be received;
(ii) Please specify the account number in the said branch ol the bank
'[9A. Whether a recommendation certificate from the competent authority is attached (Ycs/No)J
10. Any other information which the Association may like to furnish.
Yours faithfully.
2.
Chief Functionary
for and on behalf of the Association
(Name of Association)
I
Inserted by the Foreign Contribution (Regulation) (Amendment) Rules. 2000. w.e.f. 25.1 2000.
30
Foreign Contribution (Regulation) Rules, 1976
Declaration and Undertaking
The Association named here-in-above affirms that the information furnished above is
correct and undertakes :—
(i) to inform the Central Government (Ministry of Home Affairs) within thirty days,
il any. change takes place in regard to the name of the Association, its address, its
registration, its nature, its aims and objects with documentary evidence effecting
the change;
(ii) to obtain prior permission for change of office bearer(s), if. at any point of time such
change causes replacement of 50% or more of the office bearers as were mentioned
in the application for registration under the Foreign Contribution (Regulation) Act,
1 976 and.undenakcs further not to accept any foreign contribution except with prior
permission till the permission to replace the office bcarer(s) has been granted;
(iii) notto change the bank orbranch of the bank without prior permission of the Central
Government. The reasons for change of bank orbranch of the bank shall have to be
relevant and justifiable; and
(i v) not to accept any foreign contribution unless it has obtained either the registration
number, as applied for hereinabove, or prior permission of the Central Govern
ment under sub-section (1 A) of section 6 of the Fore i an Contribution (Regulation)
Act, 1976.
■
(Chief Functionary)
for and on behalf of the Association
(Name of the Association)
Note : (i) The receipt of application for registration is not a commitment for grant of registration by
the Central Government;
(ii) An incomplete application i.e.. without the required documenls/delails/explanations is
likely to be rejected summarily; and
(iii) In case the space provided against any column is insufficient separate sheets should be attached.
Please use CAPITAL letters.
'[Certificate
(To be submitted along with the application)
This is certify that the
............. (name of the association) having ns registered office at
(address) has been engaged in economic, educational, cultural, religious and social
activities in the
(District) of
(State) for the last
years.
2. It has undertaken welfare activities in the area and has incurred expenditure (excluding adminis
trative expenditure) amounting to
(amount in rupees) during the last three years on its
chosen (economic, educational, cultural, religious and social) field of activity.
3. The antecedents of the organisation have been verified and there is nothing adverse against them.
4. The grant of registration to the aforesaid association to accept foreign contribution under the
Foreign Contribution (Regulation) Act, 1976. is recommended.
(Recommending authority)
**
(With Seal)
* Strike out whichever is not applicable.
** Any concerned—
(I) Collector of District.
(2) Department of the State Government;
(3) Ministry/Dcpartment of the Government of India.)
I,
Insefteiftw the Foreign Contribution (Regulation) (Amendment) Rules. 2000. w e.f. 25.1.2000
Foreign Contribution (Gifts or Presentations) Regulations, 1978
31
Foreign Contribution (Acceptance or
Retention of Gifts or Presentations)
Regulations, 1978
*
In pursuance of clause (d) of Section 8 of the Foreign Contribution (Regulation) Act,
1976 (49 of 1976), the Central Government hereby makes the following regulations with
regard to the acceptance or retention offoreign contribution by way of a gift or presentation
made to any person specified in Section 4 as a member of any Indian delegation,
namely :
1. Short title and commencement—(1) These regulations may be called the Foreign
Contribution (Acceptance or Retention of Gifts or Presentations) Regulations, 1978
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions—In these regulations, unless the context otherwise requires,—
(a) “Act” means the Foreign Contribution (Regulation) Act, 1976 (49 of 1976).
(b) Words and expressions used in these regulations and not defined but defined in
the Act shall have the meanings respectively assigned to them in the Act.
3. Regulation of acceptance or retention of foreign contribution by way of gift
or presentation—(1) Any person specified in Section 4 of the Act who is a member of
any Indian delegation may accept any foreign contribution by way of a gift or presentation
made to him as a member of such delegation (hereinafter referred to as such person),
subject to the provisions of this regulation.
(2) Where such person receives any foreign contribution by way of gift or
presentation, he shall, within thirty days of the receipt thereof, intimate to '[the leader of
the Indian delegation,] the Secretary to the Government of India in the Ministry of Home
Affairs, Ministry of External Affairs and the Ministry or the Department of the Government
of India sponsoring the delegation of which he is a member, in writing,—
(a) the fact of his having received such gift or presentation,
(b) the foreign source from which it is received,
2[(c) its approximate market value in country of origin,]
(d) the place in which, and the date on which, it is received, and
(e) such other details relating thereto as he may, in the circumstances, consider
appropriate :
Provided that in a case where such person received such gift or presentation while he
is visiting any foreign country or territory outside India, such intimation may be made by
him within thirty days from the date of his return to India.
* Vide Notification No S O 402(E), dt. 22.6.1978, w.e.f. 22.6.1978.
I. Ins. by SO 420(E). dated 21-4-1989, w.e.f. 21.4.1989
2 Subs by S O. 786(E) dt 5.11 1981.
07667
32
Foreign Contribution (Gifts or Presentations) Regulations, 1978
’[Provided further that the requirements contained in these regulauons shall be
complied with by such person if the leader of the Indian delegation is of the opinion that
the market value, in India, of such gift(s) or presentation(s) exceeds Rs. 1,000 and the
said leader directs in writing to such person to comply such of the requirements of these
regulations, as may be applicable in his case.]
(3) Every gift or presentation received by such person from any foreign source shall
be deposited by him with the Secretary to the Government of India in the Ministry or the
Department which had sponsored the delegation of which he was the member, within
thirty days from the date of intimation by him of such receipt under sub-regulation (2).
(4) The Secretary to the Government of India, referred to in sub-regulation (3), shall
forward every such gift or presentation deposited with him to the Toshakhana, in the
Ministry of External Affairs for assessment of '[its market value in the country of origin.
(5) Such assessment shall be made within thirty days from the date of receipt of the
gift or presentation in the Toshakhana, in accordance with the rules applicable, for the
time being in force, to the valuation of articles in the Toshakhana, and such person shal
be intimated in writing of such assessment forthwith.
2[(6)If any question arises relating to the assessment so made under sub-rcgulatior
(5) it shall be referred to the Central Government who shall decide the same.]
(7) Every such gift or presentation, '[the market value in the country of origin] of
which as assessed under sub-regulation (5), does not exceed '[three thousand rupees,]
shall be returned to such person for retention by him :
Provided that where more than one such gift or presentation is received by such
person while he is on delegation, such person be entitled to retain only one such gift or
presentation.
’[Provided further that where more than one gift or presentation has been received by
such person, while he is on delegation, and the aggregate '[market value in the country of
origin], of all such gifts or presentations, does not exceed '[three thousand rupees] as
determined by the leader of the Indian delegation, such person may retain all such gifts/
presentations].
(8) Every such gift or presentation, ‘[the market value in the country origin] of
which, as assessed under sub-regulation (5), exceeds '[three thousand rupees] shall be
retained in the Toshakhana :
Provided such person shall have the option, that exercised by him within thirty days
from the date of receipt by him of the intimation under sub-regulation (5), to purchase
such gift or presentation on payment of the difference between '[the market value in
country of origin] of such gift or presentation, as assessed under sub-regulation (5) and
'[three thousand rupees] :
Provided further that the option once exercised under this sub-regulation shall be
final.
1.
2.
3.
Subs, by S.O. 786(E). dt. 5-11-1981.
Subs, by S.O. 980(E), dated 31-2.1984 w.e.f. 31.12.1994.
Ins. by S.O. 420(E). dated 21-4-1989. w.e.f. 21.4.1989.
Text of Exemption Notifications
33
Text of Exemption Notifications
I. Exemption for Acceptance of Foreign Contribution u/s 4(1) (b)
Text of Notification No. S.O. 760 (E), dt. 3.8.1997, issued by Ministry of Home Affairs\
In exercise of the powers conferred by Section 31 of the Foreign Contribution
(Regulation) Act, 1976 (49 of 1976), the Central Government hereby exempts from the
operation of the provisions of Section 4(1) (b) any association (not being a political
party), organisation or any individual (not being a candidate for election) whose printed
work is—
(i) not a newspaper as defined in Section 1 (1) of the Press and Registration of
Books Act, 1867 (25 of 1867); or
(ii) not required to be registered under part V A of the said Act, though it may, in
fact, be registered by the Registrar of Newspapers of India under that part;
subject to the condition that such association (not being a political party), organisation or
individual (not being a candidate for election) whosoever claim exemption under this
order shall furnish a declaration in the Form annexed hereto to the Central Government
and such declaration shall subsequently be furnished in each calendar year by 31st January.
FORM ‘X’
Declaration
I,on behalf of the association named hereafter declare
that the printed work/publication of which the association is the owner/editor/printer/
publisher and whose details have been furnished hereinafter, is not a ‘Newspaper’ as per
definition of Section 1(1) of Press and Registration of Books Act, 1867 and/or is not
required to be registered under part 6(a) of the said Act (a copy of certificate issued by
Registrar of Newspapers for India to the effect that the said printed work falls within the
category ‘B’ of publications as per classifications made by Registrar of Newspapers for
India to be attached).
(i) Name of the Association
(ii) Address of the Association
(iii) (a) Whether required to obtain Prior Permission. If so, Ministry of Home Affairs
Order No. & date.
(b) Whether prohibited from acceptance of any foreign contribution. If so,
Ministry of Home Affairs Order No. & date.
(iv) Title of publication
(v) Periodicity of the publication
(vi) If registered under the Press & Registration of Books Act, 1867,
Registration No.
Date
(vii)
of first publication
34
Text of Exemption Notifications
I further undertake to abide by the following conditions in respect of the above
printed work/publication :
1. That it does not and shall not in future contain any political news, views or comments
thereon and-will be absolutely non-political.
2. That it does not and shall not in future contain any article or reference criticising or
commenting on any religion, faith, ritual, practice which may hurt the sentiments of
the particular religious group or sect directly or indirectly.
3. That it does not and shall not in future contain any objectionable material to affect
prejudically
(a) the sovereignty and integrity of India, or
(b) the public interest; or
(c) freedom or fairness of election to any Legislature; or
(d) friendly relations with any foreign State; or
(e) harmony between religious, racial, linguistic or regional groups, castes or
communities.
P>ace:
DaIe :
Signature
(Chief Functionary)
Name :
Seal of the Association
II. Exemption from seeking Prior Permission for Acceptance of Foreign Hospitality
Text of Notification No. S.O. 5(E), dated 3.1.1986, issued by Ministry of Home Affairs
In exercise of the powers conferred by Section 31 of the Foreign Contribution
(Regulation) Act, 1976 (49 of 1976) the Central Government being of opinion that it is
necessary and expedient in the interests of the general public so to do hereby exempt such
members of the delegations sponsored by the Central Government as are covered under
Section 9 of the said Act from seeking prior permission of the Central Government for
acceptance of foreign hospitality while visiting any country or territory outside India.
Text of Notification No. S.O. 100, dt. 30.12.1987 issued by Ministry of Home Affairs
In exercise of the powers conferred by Section 31 of the Foreign Contribution
(Regulation) Act, 1976 (49 of 1976), the Central Government hereby exempts the
Government servants and employees of Corporations as are covered under Section 9 of
the said Act, from seeking prior permission of the Central Government for acceptance of
foreign hospitality while visiting any country or territory outside India, in pursuance of
bilateral agreement between the Government of India and the Government of any foreign
country, duly approved by the Department of Economic Affairs and/or for attending long
term/short term training programme duly approved by the Ministry of Personnel.
III. European Community not to be treated as Foreign Source
Text of Notification No. S.O. 841(E), dt. 10.12.1991 issued by Ministry of Home Affairs
In exercise of the powers conferred by sub-clause (ii) of clause (e) of sub-section (1)
of Section 2 of the Foreign Contribution (Regulation) Act, 1976 (49 of 1976), the Central
Government hereby specify that the European Community shall not be treated as “foreign
source” for the purposes of the said Act.
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