The Foreign Contribution (Regulation) Act, 2010 · IV — ACCOUNTS, INTIMATION, AUDIT AND DISPOSAL OF ASSETS, ETC.

Section 19. Maintenance of accounts

In force · As amended up to 2026-08

19. Maintenance of accounts .—Every person who has been granted a certificate or given prior approval under this Act shall maintain, in such form and manner as may be prescribed,— - (a) an account of any foreign contribution received by him; and - (b) a record as to the manner in which such contribution has been utilised by him.

Source: India Code