Section 21 — Intimation by candidate for election

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Chapter IVAccounts, intimation, audit and disposal of assets

What this section provides

Section 21 governs intimation by candidate for election within the FCRA banking, accounting, intimation/audit and asset-disposal chain. Reconcile the statutory requirement with the designated FCRA account/utilisation accounts, current Rules/forms and the annual-return/audit evidence for the relevant financial year. Retain bank statements, ledgers, vouchers, activity/purpose mapping, auditor records, portal acknowledgements and governing approvals that support the reported position.

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 20 — Audit of accounts Section 22 — Disposal of assets created out of foreign contribution →

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.