Section 33 — Making of false statement, declaration or delivering false accounts

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Criminalises material false statements/declarations and delivery of false accounts in the statutory context. Governance certifications and electronic filings therefore require source-document verification, not merely portal completion. CA certificates and key-functionary declarations should be supported by reconciled records.

Chapter VIIIOffences and penalties

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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 32 — Revision of orders by Central Government Section 34 — Penalty for article or currency or security obtained in c →

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.