Maintenance of accounts is required for associations receiving foreign contributions, with prescribed forms and records of utilisation mandated. Recipients of foreign contribution must maintain, in the prescribed form and manner, an account of any foreign contribution received and a record showing the manner in which such contribution has been utilised, creating a continuing documentary obligation on recipient associations to evidence receipts and application of funds.
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Provisions expressly mentioned in the judgment/order text.
Maintenance of accounts is required for associations receiving foreign contributions, with prescribed forms and records of utilisation mandated.
Recipients of foreign contribution must maintain, in the prescribed form and manner, an account of any foreign contribution received and a record showing the manner in which such contribution has been utilised, creating a continuing documentary obligation on recipient associations to evidence receipts and application of funds.
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