Rule 15 — Custody of foreign contribution after cancellation

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Governs custody/management of foreign contribution and assets after cancellation of a certificate.

Working notes

What to check: Inventory unutilised FC and assets.
Before you close the file: Follow the competent authority’s custody/disposal directions rather than treating cancellation as ordinary closure.

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 14A — Utilisation of foreign contribution for reasonable activity Rule 16 — Reporting by banks →

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