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<h1>New Amendment Allows Carry-Forward of Unspent Admin Expenses and Updates Form FC-4 for Foreign Contributions.</h1> The Foreign Contribution (Regulation) Amendment Rules, 2024, effective from January 1, 2025, introduce changes to the Foreign Contribution (Regulation) Rules, 2011. Key amendments include allowing associations to carry forward unspent administrative expenses to the next financial year, with reasons documented in Form FC-4. The form is updated to include details on transferring foreign contribution from income-tax refunds and specifics about carry-forward expenses. Additionally, new requirements for Chartered Accountants certifying compliance with the Foreign Contribution (Regulation) Act, 2010, are outlined, including reporting any violations observed.