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<h1>Foreign Contribution Regulation Rules 1976 defines key terms including Act, Form, Section, and accounting year framework</h1> The Foreign Contribution (Regulation) Rules, 1976 establishes key definitions for regulatory compliance. The Act refers to the Foreign Contribution (Regulation) Act, 1976. Form denotes forms attached to these rules. Section references provisions within the Act. The accounting year runs from April 1st to March 31st of the following calendar year. These definitions provide the foundational framework for interpreting and applying foreign contribution regulations under the statutory scheme.