Disposal of foreign contribution assets follows registration law, with government-directed procedures where no governing law applies.

Assets created out of foreign contribution must be disposed of when a permitted recipient ceases to exist or becomes defunct. Disposal is governed by the law under which the person was registered or incorporated. In the absence of such law, the Central Government may specify, by notification, the authority, manner and prescribed procedure for disposal, having regard to the nature of the assets.

---

---

---