Intimation of Foreign Contribution explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
There is no single "intimation of receipt" rule with one period. The Act and the Rules ask for different intimations from different persons, each with its own form and its own time limit: the annual return, a report of gifts from relatives, a notice of each utilisation account, a notice of changes, and a few special cases. This article sets them out. The thirty days that this topic is often described with was the period in rule 6 before it was changed in 2022; the Rules now print three months. Our books of accounts and compliance team works from the same receipts these intimations report.
It is written as per the Foreign Contribution (Regulation) Act, 2010 read with the Amendment Act, 2020, and the Foreign Contribution (Regulation) Rules, 2011 as amended by the notifications named in this article (latest consulted: S.O. 3272(E) dated 22 June 2026). Later amendments, notifications and Ministry of Home Affairs orders should be checked.
Section 18 of the Act requires a holder of a certificate or prior approval to give an intimation of each foreign contribution received, its source, the manner of receipt, and its utilisation, "within such time and in such manner as may be prescribed". For a holder the prescribed time is nine months from the close of the financial year, by the annual return in Form FC-4 (rule 17). A person who receives more than ten lakh rupees in a financial year from relatives informs the Central Government in Form FC-1 within three months (rule 6). Utilisation accounts and changes are intimated within forty five days (rules 9 and 17A).
What the Act requires: section 18
Section 18(1) applies to "every person who has been granted a certificate or given prior approval". The intimation goes to the Central Government and to any other authority the Central Government specifies. It covers the amount of each foreign contribution received, the source and the manner of receipt, and the purposes and the manner of utilisation. Section 18(2) adds that every person receiving foreign contribution submits a statement of the particulars of the contribution, certified by an officer of the bank or an authorised person in foreign exchange, along with the intimation. The Act leaves the time and the manner to the Rules; see sections 18 to 20.
What the Rules print today
| Duty | Who | Form | Time limit as printed | Provision |
|---|---|---|---|---|
| Annual return of receipts and utilisation | Every person who receives foreign contribution under the Act | FC-4, signed or digitally signed, in electronic form | Within nine months of the closure of the financial year | Rule 17(1) |
| NIL report | The same, if nothing is received in the year | FC-4 | Within the same nine months | Rule 17(8) |
| Gift from a relative above the threshold | Any person receiving more than ten lakh rupees or equivalent in a financial year from relatives | FC-1, in electronic form | Within three months from the date of receipt | Rule 6 |
| Opening of a utilisation account | A person with registration or prior permission | FC-6D, in electronic form | Within forty five days of opening any account | Rule 9(1)(e), (2)(e) |
| Change of name or address, aims and objects, designated account, utilisation bank, key functionaries | A person with registration or prior permission | FC-6A, 6B, 6C, 6D, 6E | Within forty five days; effective only after final approval | Rule 17A |
| Foreign contribution received by a candidate for election | A candidate | FC-1, in electronic form | Within forty-five days from nomination (section 21 looks back one hundred and eighty days before nomination) | Section 21, rule 18 |
| Emergent medical aid abroad | A person within section 6 | Intimation to the Central Government | Within one month; none needed if the value is up to one lakh rupees | Section 6 proviso, rule 7(4) |
The annual return is explained in rule 17 and the Forms in the article on FC-1, FC-2 and FC-4. The relatives rule is in rules 6 and 6A; changes are in rule 17A; the candidate rule is in rules 18 and 19.
How rule 6 got to three months
Rule 6 as consolidated to 2019 spoke of "one lakh rupees" and "thirty days". G.S.R. 506(E) of 1 July 2022, paragraph 2, substituted "ten lakh rupees" for "one lakh rupees" and "three months" for "thirty days". G.S.R. 695(E) of 10 November 2020 had earlier substituted a reference to the details being given "in electronic form" for the earlier words on the mode of giving them. Rule 6 as it stands: a person receiving foreign contribution "in excess of ten lakh rupees or equivalent thereto in a financial year from any of his relatives shall inform the Central Government regarding the details of the foreign contribution received by him in electronic form in Form FC-1 within three months from the date of receipt of such contribution".
The rule does not say whether the threshold is counted per relative or across relatives, or whether the three months run from each receipt or from the one that crosses the threshold. Part A of Form FC-1, item 7, as substituted in 2020, still prints "one lakh rupees"; the rule and the Form are both stated as printed. For help with reporting receipts from relatives, our legal consultation team can look at the figures.
Two changes that narrowed the list
- Rule 13(b). Rule 13 once required donor details to be placed on the website within fifteen days after each quarter. G.S.R. 506(E) omitted clause (b). What remains is clause (a): the audited statement of accounts on receipts and utilisation placed on the person's website, or the website specified by the Central Government, within nine months of the closure of the financial year. See rule 13.
- Rule 17(3) and (4). These sub-rules sent receipts of articles and of foreign securities to Form FC-1. S.O. 3272(E) of 22 June 2026, paragraph 8(b), omitted sub-rules (3), (4) and (5). Form FC-1 still has a Part B for articles and securities and is still marked "". The Form and the omission are both quoted as printed.
What the bank reports
Intimation is not only the recipient's duty. Rule 16 requires the bank to report to the Central Government within forty-eight hours any transaction in respect of receipt or utilisation of foreign contribution, whether or not the person is registered, and section 17(2) requires the bank or authorised person to report the source and manner of the remittance. See rule 16.
Where an intimation is late or wrong
- Audit. Under section 20 the Central Government may authorise an audit of the books if an intimation is not furnished in time or is not in accordance with law.
- Offence. Under section 33(a), a knowingly false intimation under section 18 carries imprisonment up to six months, or fine, or both, on conviction by a court.
- Compounding. The table under section 41 lists failure to intimate receipt in time with rule 6 (five per cent. of the foreign contribution received in a financial year), account intimations (ten thousand rupees per utilisation account), rule 17A (ten thousand rupees for each violation) and section 18 (one lakh rupees or five per cent. of the contribution concerned, whichever is higher). See section 41.
Need help with intimations and the annual return?
The time limits above run from different events, so a calendar for the year helps. Our books of accounts and compliance team can reconcile the receipts to bank statements before the intimations are made.
Key takeaways
- Section 18 leaves the time and manner of intimation to the Rules; rule 17 sets the annual return at nine months from the close of the financial year.
- Rule 6 now says ten lakh rupees and three months; the thirty days of the earlier text were substituted in 2022.
- Utilisation accounts and changes are intimated within forty five days under rules 9 and 17A.
- Rule 13(b) and rule 17(3) to (5) are no longer in force.
Read next
- Rule 17: annual return in Form FC-4
- Rules 6 and 6A: foreign contribution from relatives
- Rule 9: application, conditions and scope
- Rule 17A: intimating changes
Disclaimer: Based on the Foreign Contribution (Regulation) Act, 2010 as enacted, read with the Amendment Act, 2020 and the other amendments named in this article, and on the Foreign Contribution (Regulation) Rules, 2011 as amended by the notifications named (latest consulted: S.O. 3272(E) dated 22 June 2026), as consulted on 2 October 2026. No consolidated official text was available; some provisions rest on a third-party copy and are identified as such. Later amendments, notifications and Ministry of Home Affairs orders should be checked. This article is general information, not legal advice; check the official text before acting.