Rule 13 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.
Rule 13(a) requires a person who holds a certificate of registration or prior permission to place the audited statement of accounts on receipts and utilisation of foreign contribution, with the income and expenditure statement, receipt and payment account and balance sheet, on its official website or on the website specified by the Central Government, within nine months of the close of the financial year. Clause (b), on quarterly details of donors, was omitted by G.S.R. 506(E) of 1 July 2022.
This article reads rule 13 as per the Rules as amended by the notifications named in this article; the latest consulted is S.O. 3272(E) dated 22 June 2026. Clause (a) rests only on the third-party consolidation of 17 September 2019 (as the copy consulted prints it); no later notification held amends it. Confirm it against the official text. Later amendments should be checked. For help with the audited statements themselves, see our books of accounts and compliance service.
A person who has been granted a certificate of registration or prior permission shall place the audited statement of accounts on receipts and utilisation of foreign contribution, including the income and expenditure statement, receipt and payment account and balance sheet, for every financial year, within nine months of the closure of the financial year, on its official website or on the website specified by the Central Government. Not doing so in time is listed for compounding at ten thousand rupees for each violation.
What rule 13(a) says
As the copy consulted prints it, rule 13 is headed "Declaration of receipt of foreign contribution", and clause (a) reads:
"A person who has been granted a certificate of registration or prior permission shall place the audited statement of accounts on receipts and utilisation of the foreign contribution, including income and expenditure statement, receipt and payment account and balance sheet for every financial year beginning on the first day of April within nine months of the closure of the financial year on its official website or on the website as specified by the Central Government."
| Element | What the text says |
|---|---|
| Who | A person granted a certificate of registration or prior permission |
| What | The audited statement of accounts on receipts and utilisation of the foreign contribution |
| Including | Income and expenditure statement, receipt and payment account, balance sheet |
| For which period | Every financial year beginning on the first day of April |
| By when | Within nine months of the closure of the financial year |
| Where | On its official website, or on the website as specified by the Central Government |
Reading the clause
- Audited. The statement must be audited. The rule does not say who audits it; the audit of books by an authorised officer in section 20 of the Act is a different thing. See the article on sections 18 to 20.
- Receipts and utilisation. The statement covers both what was received and how it was utilised. It is built from the separate set of accounts and records that rule 11 requires; see rules 10 and 11.
- Three statements. The income and expenditure statement, the receipt and payment account and the balance sheet are named. The word "including" signals that these are what the statement must include.
- Nine months. For a financial year closing on the 31st of March, nine months from closure ends on the 31st of December. This is simple counting of the rule's words, not a separate deadline in the text.
- Where. The person's "official website", or the website "as specified by the Central Government". The texts consulted do not name any specified website, so this article names none. If your body has no website, the rule does not say what else to do; that gap is in the text.
Slip to note. The clause letter "(a)" remains although clause (b) has been omitted; the rule is a single clause today.
Clause (b): omitted
Paragraph 4 of G.S.R. 506(E) dated the 1st July, 2022 provides: "In the said rules, in rule 13, clause (b) shall be omitted." The notification does not print the omitted words. The consolidation consulted shows a clause (b) on quarterly disclosure; this article does not describe it as law. Only clause (a) is in force on the notifications held.
Related duties
Rule 13(a) is one of several accounting duties. The others are:
| Duty | Where |
|---|---|
| Separate set of accounts and records | Rule 11 |
| Register of investments, submitted for audit | Rule 4(3) and (4) |
| Annual return in Form FC-4 with the income and expenditure statement, receipt and payment account and balance sheet | Rule 17; see the article on rule 17 |
| Account and record in the prescribed form | Section 19 of the Act |
Compounding for not complying
In the table notified under section 41 by S.O. 3025(E) dated the 1st July, 2022, serial number 12 reads: "Offence punishable under section 37 and section 19 of the Act read with rule 13, for failure to place on website as prescribed in clause (a) of rule 13 within the prescribed time." The amount printed is "Ten thousand rupees for each violation". The officer is the Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act. Paragraph 2 of that notification limits the amount computed under column (3) to not more than the value of the foreign contribution received. See the article on section 41. Compounding is available only before prosecution is instituted, and not for a similar offence within three years of an earlier compounding.
Example (invented). The Vidya Dan Samiti's financial year closed on 31 March. Its audited statement of accounts on receipts and utilisation of foreign contribution, with the three statements, must be placed on its website, or the website specified by the Central Government, within nine months of that closure. If the statement is placed late, the compounding table has an entry for the violation: rupees ten thousand for each violation, subject to the conditions of section 41.
Need help with audited statements and disclosure?
Getting the statements audited, tied to the foreign contribution books and placed in time is an accounting task as much as a legal one. Our books of accounts and compliance team can prepare the statements and check them against your Form FC-4 figures.
Key takeaways
- Rule 13(a) requires the audited statement of receipts and utilisation, with three named statements, on the person's website or the website specified by the Central Government, within nine months of the financial year closing.
- It applies to every person granted a certificate of registration or prior permission.
- Clause (b) was omitted by G.S.R. 506(E) dated 1 July 2022.
- Compounding serial number 12 lists failure to comply at ten thousand rupees for each violation.
- Clause (a) rests on the third-party copy; confirm against the official text.
Read next
- Rules 10 and 11: validity of certificate and separate accounts
- Rule 17: annual return in Form FC-4
- Section 41: compounding of offences
- Sections 18 to 20: intimation, maintenance of accounts and audit
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.