Rule 6A — When articles gifted for personal use do not amount to foreign contribution

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Explains when an article received as a gift for personal use is outside the foreign-contribution definition because it falls within the notified personal-gift value framework.

Working notes

What to check: Establish recipient, personal-use character and value.

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 4 — Speculative activities Rule 7 — Receiving foreign hospitality by specified categories of pers →

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