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<h1>Foreign Contribution Rules Demand Strict Accounting: Detailed Records Required for All Approved Entities Under Section 19</h1> Section 19 of the Foreign Contribution (Regulation) Act mandates that individuals or entities with a certificate or prior approval must maintain detailed records of foreign contributions. Specifically, they are required to document the receipt of foreign funds and provide a comprehensive account of how these contributions have been utilized, following prescribed form and manner guidelines.