Foreign contribution rules require annual FC-3 returns with audited balance sheet and nil-report obligation.
Amendments redefine Year as 1 April-31 March and require associations under section 6(1) and 6(1A) to file an annual return in Form FC-3, in duplicate, within sixty days of year end, including a nil report where applicable; transitional reporting must cover 1 Jan-31 Mar 1991. Rule 8(2) timing changes from January to April and replaces Form FC-9 with FC-3 submitted with a balance sheet and statement of receipt and payment; Form FC-9 is deleted.