Rule 14A — Utilisation of foreign contribution for reasonable activity

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Defines the “reasonable activity” threshold for the June 2026 purpose/State framework; the current notification uses the ₹10 lakh utilisation test over the specified preceding two financial years.

Working notes

What to check: Test the two-year utilisation evidence.
Before you close the file: Keep the calculation and activity proof supporting the selected scope.

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 14 — Extent of amount that can be utilised in case of suspension Rule 15 — Custody of foreign contribution after cancellation →

Finin2min summary — explanatory text. The official Act, Rules, Regulations and notifications control if there is any difference. Educational and research resource, not legal, regulatory, tax or investment advice; verify the instrument in force on the relevant date.