Foreign contribution disclosure requires registered or prior-permission recipients to publish annual audited receipts and utilisation accounts online. Persons holding a registration certificate or prior permission must publish audited annual statements of foreign-contribution receipts and utilisation ... Summary
Foreign contribution disclosure requires registered or prior-permission recipients to publish annual audited receipts and utilisation accounts online.
Persons holding a registration certificate or prior permission must publish audited annual statements of foreign-contribution receipts and utilisation within nine months after the financial year closes. The publication must appear on the person's official website or a website specified by the Central Government. Required accounts include the income and expenditure statement, receipt and payment account, and balance sheet. The current annual disclosure framework replaced an earlier threshold-based public disclosure regime, while the separate quarterly disclosure obligation has been omitted.
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