Definitions under foreign contribution rules clarify banking, electronic records, key functionaries, financial year, and adoption of statutory meanings.

Rule 2 supplies definitions for the Foreign Contribution (Regulation) Rules, including the Act, forms, financial year, FCRA Account, bank account, electronic form, and chartered accountant. A bank account must be with a core-banking-compliant bank integrated with the Public Financial Management System. Key functionary for non-individual entities includes directors, partners, trustees, Karta, controlling-body members, and persons responsible for management or affairs. Undefined terms adopt their meanings under the governing Act.

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