Rule 14 — Extent of amount that can be utilised in case of suspension of certificate

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

During suspension, utilisation is restricted. The Rule permits only the prescribed limited utilisation (including the 25% framework with prior approval in the relevant case); the balance remains restricted until suspension is resolved.

Working notes

What to check: Freeze discretionary utilisation on suspension.
Before you close the file: Obtain approval before using the permitted portion and maintain purpose-wise evidence.

Related on Finin2min

Foreign Contribution (Regulation) Act, 2010 — hub homeForeign Contribution (Regulation) Rules, 2011 — instrument guideFCRA statutory forms and portal workflow registerNGO compliance hubIndian Trusts Act, 1882 hubSocieties Registration Act, 1860 hub

Primary official sources

← Rule 12 — Renewal of registration certificate Rule 14A — Utilisation of foreign contribution for reasonable activity →

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