Foreign contribution reporting: recipients must file an annual electronic return with audited financial statements and bank certification. Recipients must submit an annual signed or digitally signed electronic report in Form FC-4 within nine months of the financial year-end with scanned income and expenditure statement, receipt and payment account and balance sheet; the return must reflect foreign contribution in the exclusive bank account and include details of transfers for utilisation. A 'NIL' report is required where no foreign contribution is received; where none is received or utilised no chartered accountant certificate or accounting schedules need be enclosed. Reports of contributions consisting solely of articles or foreign securities must use the respective specified forms. All reports must be CA-certified and accompanied by a bank-certified statement, and accounting records retained for six years.