Section 18 — Intimation

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Chapter IVAccounts, intimation, audit and disposal of assets

What this section provides

Requires prescribed intimation of foreign contribution receipt/utilisation. Rule 17 and Form FC-4 supply the annual return/accounting detail; amendments in 2023–2026 expanded asset, CA, activity-report and disclosure fields. Nil-return and reporting obligations must be checked even where no foreign contribution was received or utilised.

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

← Section 17 — Foreign contribution through scheduled bank Section 19 — Maintenance of accounts →

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