Definitions of bank account and FCRA Account clarify compliance requirements under foreign contribution regulation and financial reporting. Definitions in the Foreign Contribution (Regulation) Rules, 2011 specify that a 'bank account' means a core banking compliant account integrated with the Public Financial Management System (PFMS); an 'FCRA Account' is as referred to in section 17 of the Act; and other terms-chartered accountant, electronic form, Form, section, and year (1 April-31 March)-are defined or drawn from the Act. Terms not defined in the rules adopt meanings from the Act, and certain definitions have been inserted or amended by later notifications.