In force · As amended up to 2026-08
25. Terms of gift to be observed.— Where a society accepts a gift or nation of money or property of any other kind from any person for a specific purpose, it shall not use the money or other property gifted or donated or any part thereof for any other purpose except for the promotion of the activities of the society.
25. Terms of gift to be observed .—Where a society accepts a gift or donation of money or property of any other kind from any person for a specific purpose, it shall not use the money or other property gifted or donated or any part thereof for any other purpose except for the promotion of the activities of the society.
26. Penalties.— Any society which-
(a) fails to furnish the list of managing body or other information required to be furnished under section 22 or wilfully makes or causes to be made a false entry in, or any omission from, the list or any statement or copy of rules or of alteration in rules or other information sent to the Registrar under the said section:
(b) wilfully fails, neglects or refuses to maintain, balance and audit accounts as referred to in section 12C, wilfully fails to produce any books of accounts or other records as required by sub-section (2) of section 23;
section 12C, wilfully fails to produce any books of accounts or other records as required by
(d) wilfully fails to appear before the Registrar or other person authorised by him or otherwise contravenes the provisions of sub -section (3) of section 23;
shall be punishable with fine which may extend to five thousand rupees.
27 . Compounding of offences .—(1) The Registrar may accept from any person against whom a reasonable suspicion exists that he has committed any offence punishable under section 26 or against whom a prosecution under that section has been instituted, a sum of money by way of composition fee for the offence which such person is suspect" or .1ccused to have committed.
(2) On the payment of such composition fee the suspected person shall be discharged and no further proceedings shall be taken and the composition shall have the effect of his acquittal.
Source: India Code