Intimation of foreign contribution: mandatory reporting, certified accounts, exclusive bank account disclosure and NIL filing requirement.

Recipients with certificates or prior approval must intimate the government about each foreign contribution received, specifying amount, source, mode of receipt, purposes and manner of utilisation, and submit a bank- or authorised-person-certified statement. They must file an annual electronically signed return in Form FC-4 with scanned accounts and disclose contributions in the exclusive bank account and transfers for utilisation. Returns must be certified by a chartered accountant and accompanied by a bank officer-certified account statement; a NIL Form FC-4 is required if no contribution was received or utilised.

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