Section 19 — Maintenance of accounts

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Chapter IVAccounts, intimation, audit and disposal of assets

What this section provides

Requires maintenance of accounts and records relating to foreign contribution in the prescribed manner. Separate and reconcilable FC accounting is essential because receipts, derived income, assets and utilisation feed Form FC-4 and audit. Rule 17 and current form requirements determine documentary detail and retention expectations.

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 18 — Intimation Section 20 — Audit of accounts →

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.