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    <description>Associations may carry forward the unspent part of allowable administrative expenses to the immediately succeeding financial year with reasons recorded in Form FC-4. Form FC-4 is amended to add a receipt item for transfer of the foreign contribution part of income tax refunds from non FCRA accounts, a detailed schedule for carry forward calculations and reasons, and expanded chartered accountant particulars and certification language requiring examination of FC 4 entries and disclosure of any violations.</description>
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