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Rules 18 and 19 of the Foreign Contribution (Regulation) Rules, 2011: election candidates and the limit for confiscation

Rule 18: foreign contribution received by a candidate for election, referred to in section 21, shall be furnished in Form FC-1 in electronic form within forty-five days from the...

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October 2, 2026
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Last updated: October 2026Verified against: Government sources

Rule 18 is the procedure behind section 21 of the Act: a candidate for election who has received foreign contribution furnishes it in Form FC-1, in electronic form, within forty-five days from the date on which he is duly nominated. Rule 19 sets the limit up to which an officer below the Court of Session, acting under section 29(1)(b), may adjudge confiscation of a seized article or currency.

This article reads rules 18 and 19 as per the Rules as amended by the notifications named in this article: rule 18 as amended by G.S.R. 695(E) of 10 November 2020; rule 19 unamended; the latest notification consulted is S.O. 3272(E) of 22 June 2026, which does not touch either. Rule 19 rests on the third-party consolidation of 17 September 2019, checked against the Rules as notified on 29 April 2011; its figures are garbled in the copy (see below). Later amendments should be checked. For questions on a candidacy and overseas contributions, a legal consultation can help.

Rule 18: foreign contribution received by a candidate

Section 21 of the Act requires every candidate for election who had received any foreign contribution "at any time within one hundred and eighty days immediately preceding the date on which he is duly nominated" to give, within such time and in such manner as may be prescribed, an intimation to the Central Government or the prescribed authority or both. The intimation covers the amount, the source, the manner of receipt, and the purposes and manner of utilisation. See the article on sections 21 and 22.

Rule 18, as the consolidation consulted prints it and as amended by paragraph 14 of G.S.R. 695(E), reads: "Foreign contribution received by a candidate for election, referred to in section 21, shall be furnished in Form FC-1 in electronic form within forty-five days from the date on which he is duly nominated as a candidate for election."

ElementText
WhoA candidate for election
WhatForeign contribution received, as referred to in section 21
FormForm FC-1, in electronic form (words inserted by G.S.R. 695(E))
WhenWithin forty-five days from the date on which he is duly nominated

Rule 18 appears in the 2011 Gazette text with a different Form number (the OCR of the official scan reads "Form FC-9"), and the consolidation shows it replaced by "FC-1" by G.S.R. 966(E) dated 14.12.2015. The Form now in force is FC-1.

Form FC-1, Part C

Form FC-1 is marked "". Its Part C is "To be filled for giving intimation to the Central Government of receipt of foreign contribution received by a candidate for election under section 21". It asks for:

  1. Name in full, date of birth, name of father or spouse, contact details and Aadhaar number of the recipient in India (items 1 to 5).
  2. The date on which duly nominated as a candidate for election to a legislature, and particulars of the legislature (item 6).
  3. Details of foreign contribution received within one hundred and eighty days immediately preceding the date of nomination (item 7), in a table giving the foreign contribution received as cash, article or securities, the value in rupees, the purpose, the donor's name, address and e-mail address, whether the donor is an individual, nationality, relationship with the donor and utilisation details.
  4. A declaration that the particulars are true and correct, signed by the candidate.

Part A of the same Form is for relatives (rule 6) and Part B for articles and securities accounts. See the article on Forms FC-1, FC-2 and FC-4.

Slip to note. Part A, item 7 of Form FC-1 as substituted in 2020 refers to an amount "if it exceeds one lakh rupees or equivalent in a financial year", while rule 6 as amended in 2022 speaks of ten lakh rupees; see the article on rules 6 and 6A. Both are stated as printed.

Reading rule 18 with section 21

  • Candidate for election. Section 2(1)(d) defines the term as a person duly nominated as a candidate for election to any Legislature; see the article on definitions.
  • Two clocks. Section 21 looks back one hundred and eighty days before nomination; rule 18 runs forward forty-five days from nomination.
  • Not exempt from section 50. Section 50 does not permit exemption of a candidate for election; see the article on sections 50 to 52.

Example (invented). Mr. Dinesh Rao is duly nominated as a candidate on a given date. Eighty days earlier, a foreign relative sent him a sum. Within forty-five days from the nomination he furnishes the particulars in Form FC-1, Part C, in electronic form, including that receipt, because it falls within the one hundred and eighty days before nomination.

Rule 19: limit for confiscation by an officer

Rule 19 is headed "Limit to which a judicial officer, not below the rank of an Assistant Sessions Judge may make adjudication or order confiscation". It reads (as the copy prints it): "An officer referred in clause (b) of sub-section (1) of section 29 may adjudge confiscation in relation to any article or currency seized under section 25, if the value of such article or the amount of such currency seized does not exceed" a stated sum.

The figure

The consolidation consulted prints the sum as "Rs. 10,000,000/- (Ten Lakh only)". The figures and the words do not match: 10,000,000 is one crore, not ten lakh. The 2011 OCR reads "Rs. (Ten Lakh only)", with the figures lost. The words "Ten Lakh only" are the only part that agrees in both copies, so the limit is stated here as ten lakh rupees as the Rules put it in words, and the figure in the copy is not repeated. Confirm the sum against the official Rules before relying on it.

How rule 19 fits with section 29

Section 29(1) lets confiscation be adjudged "(a) without limit, by the Court of Session within the local limits of whose jurisdiction the seizure was made; and (b) subject to such limits as may be prescribed, by such officer, not below the rank of an Assistant Sessions Judge, as the Central Government may, by notification in the Official Gazette, specify". Rule 19 supplies the limit "as may be prescribed" for clause (b). The officer is specified by notification, which is not among the texts consulted. See the article on sections 28 to 30.

Rule 19 speaks of "any article or currency seized under section 25". Section 25 covers also security; rule 19 does not mention it. This is how the rule is printed.

Need help with a candidate's intimation?

A candidate's receipts in the six months before nomination, and anything received after, call for a careful list with dates and donors. Speak to us through a legal consultation and bring the nomination date and the remittance records.

Key takeaways

  • A candidate furnishes foreign contribution in Form FC-1, in electronic form, within forty-five days from the date of being duly nominated (rule 18).
  • Section 21 covers foreign contribution received within one hundred and eighty days before nomination.
  • Rule 19 sets the limit for an officer under section 29(1)(b); the words say ten lakh, the copy's figure does not match.
  • Rule 19 rests on the third-party copy; confirm against the official Rules.
  • Part C of Form FC-1 is the candidate's part.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Rules 18 and 19

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Which Form does a candidate use?

Form FC-1, Part C.

By when?

Within forty-five days from the date on which he is duly nominated.

Audit and return dates for a charity are not the same day — keep both in the calendar.

— TaxClue NGO & Trust Desk

Rules 18 and 19: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Short, direct answers to the 6 questions readers ask most on this topic.

Form FC-1, Part C.

Within forty-five days from the date on which he is duly nominated.

Those received within one hundred and eighty days immediately preceding the date of nomination (section 21).

Ten lakh rupees as the Rules put it in words; the figure in the copy consulted does not match the words, so confirm against the official text.

The officer referred to in section 29(1)(b), specified by notification; the notification is not among the texts consulted.

G.S.R. 695(E) added "in electronic form".