Foreign contribution reporting requires annual electronic Form FC-4 filings, bank certification, record retention, and NIL returns where applicable.

Foreign contribution recipients must file a signed or digitally signed annual electronic return in Form FC-4 within nine months after each financial year closes. The return must include the detailed activity report and prescribed financial statements, disclose receipts in the exclusive foreign contribution account and transfers for utilisation, and be supported by a bank-certified account statement. Supporting accounting records must be retained for six years. A NIL return is required where no contribution is received, subject to relaxation from enclosing specified certificates and financial statements where no contribution is received or utilised.

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