Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The Foreign Contribution (Regulation) Amendment Rules, 2026 expand the definition of "key functionary" and replace multiple references to office bearers or governing-body members with that term across registration and reporting forms. They require registration to state specific purposes and States or Union territories, require new or existing associations to align their registration with the prescribed purpose list, and impose an additional fee for multiple States or purposes. The rules also restrict registration where foreign nationals, other than those of Indian origin, are key functionaries unless specially permitted, require 75% utilisation before release of later instalments, prescribe a reasonable-activity threshold for cancellation and renewal, and expand disclosure, activity-reporting, publication, donor, and scope-change requirements in the prescribed forms.
The Foreign Contribution (Regulation) Amendment Rules, 2026 expand the definition of "key functionary" and replace multiple references to office bearers or governing-body members with that term across registration and reporting forms. They require registration to state specific purposes and States or Union territories, require new or existing associations to align their registration with the prescribed purpose list, and impose an additional fee for multiple States or purposes. The rules also restrict registration where foreign nationals, other than those of Indian origin, are key functionaries unless specially permitted, require 75% utilisation before release of later instalments, prescribe a reasonable-activity threshold for cancellation and renewal, and expand disclosure, activity-reporting, publication, donor, and scope-change requirements in the prescribed forms.
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