Rules 20 and 21 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 20 prescribes the application for revision under section 32 of the Act, and rule 21 the application for compounding an offence under section 41. Each is made to the Secretary, Ministry of Home Affairs, New Delhi, and each is accompanied by a fee of rupees three thousand only, paid through the payment gateway specified by the Central Government. Rule 20 is in such form and manner as the Central Government specifies, including electronic form; rule 21 is in electronic form.
This article reads rules 20 and 21 as per the Rules as amended by the notifications named in this article: rule 20 as substituted by G.S.R. 695(E) of 10 November 2020 and amended by G.S.R. 506(E) of 1 July 2022; rule 21 as substituted by G.S.R. 695(E). The latest consulted is S.O. 3272(E) of 22 June 2026, which does not touch either rule. Later amendments should be checked. If you are preparing a revision or a compounding proposal, our legal dispute resolution team can help with the papers.
Rule 20: an application for revision of an order under section 32 goes to the Secretary, Ministry of Home Affairs, in such form and manner, including in electronic form, as may be specified by the Central Government, with a fee of rupees three thousand only. Rule 21: an application for compounding an offence under section 41 goes to the same Secretary in electronic form, with a fee of rupees three thousand only. Both fees are paid through the payment gateway specified by the Central Government.
Rule 20: revision
Paragraph 15 of G.S.R. 695(E) substituted rule 20 (headed "Revision"): "An application for revision of an order passed by the competent authority under section 32 of the Act shall be made to the Secretary, Ministry of Home Affairs, Government of India, New Delhi on a plain paper and it shall be accompanied by a fee of rupees three thousand only, which shall be paid through the payment gateway specified by the Central Government."
Paragraph 6 of G.S.R. 506(E) dated the 1st July, 2022 then replaced the words "on a plain paper" with "in such form and manner, including in electronic form as may be specified by the Central Government". As it stands:
| Element | Text |
|---|---|
| To whom | The Secretary, Ministry of Home Affairs, Government of India, New Delhi |
| How | In such form and manner, including in electronic form, as may be specified by the Central Government |
| Fee | Rupees three thousand only, paid through the payment gateway specified by the Central Government |
| Subject | Revision of an order passed by the competent authority under section 32 |
The texts consulted do not contain the form and manner "specified by the Central Government". This article gives none.
What section 32 provides
Section 32 of the Act lets the Central Government, on its own motion or on an application for revision by the person registered under the Act, call for and examine the record of any proceeding in which an order has been passed by it, make or cause an inquiry, and pass such order as it thinks fit. Key limits:
- Own motion: not if the order was made more than one year previously (32(2)).
- Application: within one year from the date the order was communicated to the person or the date he otherwise came to know of it, whichever is earlier; the Central Government may admit a later application if the applicant was prevented by sufficient cause (32(3) and proviso).
- Appeal first: no revision where an appeal lies but has not been made and the time has not expired, the right has not been waived, or an appeal has been filed (32(4)).
- Fee: every application accompanied by such fee as may be prescribed (32(5)). Rule 20 prescribes it.
See the article on section 32 and the article on section 31.
Slip to note. Rule 20 speaks of "an order passed by the competent authority under section 32", while section 32 speaks of orders passed by the Central Government. Both are quoted as printed; the rule does not define "competent authority".
Rule 21: compounding
Paragraph 16 of G.S.R. 695(E) substituted rule 21 (headed "Compounding of offence"): "An application for compounding of an offence under section 41 may be made to the Secretary, Ministry of Home Affairs, New Delhi in electronic form and shall be accompanied by fee of rupees three thousand only, which shall be paid through the payment gateway specified by the Central Government."
| Element | Text |
|---|---|
| To whom | The Secretary, Ministry of Home Affairs, New Delhi |
| How | In electronic form |
| Fee | Rupees three thousand only, paid through the payment gateway specified by the Central Government |
| Subject | Compounding of an offence under section 41 |
Section 41(4) of the Act says every application for compounding is made to the officer or authority in section 41(1) "in such form and manner along with such fee as may be prescribed". Rule 21 is that prescription; section 48(2)(y) lists it as a rule-making head. The officer competent to compound in the table notified under section 41 is the Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act; rule 21 addresses the application to the Secretary. The rules do not say how the two fit together, and this article does not reconcile them. S.O. 3025(E) also says the application to compound may be processed in physical or electronic form as may be specified by the Government.
The compounding fee in rule 21 is separate from the sum payable under the table; see the article on section 41.
The two rules side by side
| Point | Rule 20 | Rule 21 |
|---|---|---|
| Law | Section 32 | Section 41 |
| Application to | Secretary, Ministry of Home Affairs, Government of India, New Delhi | Secretary, Ministry of Home Affairs, New Delhi |
| Manner | In such form and manner, including in electronic form, as specified | In electronic form |
| Fee | Rupees three thousand only | Rupees three thousand only |
| Payment | Payment gateway specified by the Central Government | Payment gateway specified by the Central Government |
| Time limit in the rule | None | None; section 41 requires the application before prosecution is instituted |
Example (invented). The Madhav Smriti Trust receives an order of the Central Government and decides to seek revision, having checked that section 32(4) does not bar it because an appeal lies but has not yet been made. Under section 32(3) it applies within one year from the communication of the order. Under rule 20 it applies to the Secretary, Ministry of Home Affairs, in the form and manner specified by the Central Government, with a fee of rupees three thousand only. Had it instead been told that an offence could be compounded, a separate application under rule 21 would be needed, with a second fee of rupees three thousand only.
Need help with a revision or compounding application?
Revision has a one-year clock and an appeal-first rule, and compounding is available only before prosecution. Our legal dispute resolution team can look at the order or notice, the dates and the choice of remedy before you file.
Key takeaways
- Rule 20: revision under section 32, to the Secretary, Ministry of Home Affairs, in the form and manner specified (including electronic form), fee rupees three thousand only.
- Rule 21: compounding under section 41, to the Secretary, Ministry of Home Affairs, in electronic form, fee rupees three thousand only.
- Fees are paid through the payment gateway specified by the Central Government.
- The rule-20 form and manner are not in the texts consulted.
- The compounding fee is separate from the compounding sum.
Read next
- Section 32: revision of orders by the Central Government
- Section 41: compounding of offences
- Section 31: appeal
- Rules 22 and 23: returns by investigating agency and where information is sent
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.