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Section 32 of the Foreign Contribution (Regulation) Act, 2010: revision of orders by the Central Government

The Central Government may, on its own motion or on an application by the person registered under the Act, call for and examine the record of a proceeding in which an order was...

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

Besides the appeal to a court under section 31, the Act gives the Central Government a power to revise its own orders. Section 32 allows revision on the Government's own motion or on an application by the person registered under the Act, sets a one-year limit for both, and bars revision where an appeal lies but has not been made.

This article reads section 32 as per the Act as enacted, read with the Foreign Contribution (Regulation) Amendment Act, 2020 (33 of 2020), which did not change section 32. Later amendments should be checked.

Section 32(1): the power

Our legal dispute resolution practice can compare revision and appeal for you on the facts of your order.

"The Central Government may, either of its own motion or on an application for revision by the person registered under this Act, call for and examine the record of any proceeding under this Act in which any such order has been passed by it and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon as it thinks fit."

Four features:

  1. Two entry points: the Government's own motion, or an application for revision by "the person registered under this Act".
  2. The record: the Government may "call for and examine the record of any proceeding under this Act".
  3. Inquiry: it may make or cause an inquiry.
  4. The outcome: "such order thereon as it thinks fit", subject to the Act.

The applicant in sub-section (1) is "the person registered under this Act". The text does not say whether a person who holds only prior permission may apply; it is silent on that point. The words "any such order" in sub-section (1) are not tied back to a defined class of orders in the text as printed; the section should be read with advice on the specific order.

The time limits

RouteLimitProvision
Revision on the Government's own motionNot if the order was made more than one year previouslySection 32(2)
Application for revision by the registered personWithin one year from the date the order was communicated, or the date he otherwise came to know of it, whichever is earlierSection 32(3)
Late applicationMay be admitted if the Government is satisfied the person was prevented by sufficient causeProviso to section 32(3)

In sub-section (3) the one year runs from the earlier of two dates: communication of the order to the person, or the date on which he "otherwise came to know of it". A person who learns of an order informally, say from a bank, starts the clock at that point if it is earlier than the formal communication. The proviso lets the Government "admit an application made after the expiry of that period", but only if it is satisfied of "sufficient cause". The extension is a discretion, not a right.

Section 32(4): not where an appeal lies

"The Central Government shall not revise any order where an appeal against the order lies but has not been made and the time within which such appeal may be made has not expired or such person has not waived his right of appeal or an appeal has been filed under this Act."

In plain terms revision is shut where:

  • an appeal lies but has not yet been made and the time to appeal has not expired; or
  • the person has not waived his right of appeal; or
  • an appeal has been filed.

The text as printed joins these with "or" in one sentence, and the interaction of the second limb ("has not waived his right of appeal") with the first is not spelled out. The safe reading for planning is that revision and appeal are alternatives: where an appeal is available, the appeal route under section 31 comes first. The appeal routes and time limits are in the article on section 31. Choosing between them is where advice matters.

Section 32(5): fee and form

"Every application by such person for revision under this section shall be accompanied by such fee, as may be prescribed." The fee and the form are under rule 20, explained in the article on rules 20 and 21. This article does not state the fee or the form.

Explanation

"An order by the Central Government declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to such person." So if the Government, in revision, declines to interfere with an order, that refusal is not treated as a fresh prejudicial order that could itself be revised.

Example (invented). Suppose an order of the Central Government against Udaan Foundation was made last month, and an appeal lies against it under section 31(2). Under section 32(4), the Government may not revise the order while the appeal has not been made, the time to appeal has not expired and the foundation has not waived its right. If the foundation files the appeal, revision is closed for good. If it prefers revision, it should first check whether an appeal lies and where the time to appeal stands.

Related provisions

Orders that commonly come to revision include those on cancellation or refusal of renewal, examined in the article on section 14 and the article on section 16. Whether an appeal lies against a particular order is a question under section 31; the two sections are meant to be read together.

Need help choosing between appeal and revision?

The two routes have different forums and clocks, and choosing wrongly can lose both. Talk to our legal dispute resolution team with the order and its date before deciding.

Key takeaways

  • Revision is by the Central Government, on its own motion or on an application by the registered person.
  • Suo motu revision is barred for orders made more than one year before.
  • An application must be made within one year of communication or knowledge, whichever is earlier; a late application may be admitted on sufficient cause.
  • No revision where an appeal lies but has not been made and the time has not expired, or an appeal has been filed.
  • A prescribed fee accompanies the application; rule 20 governs.

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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 Section 32

  • 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.

Who can apply for revision?

The person registered under the Act, under section 32(1) and (3).

How long do I have?

One year from the date the order was communicated to you or the date you otherwise came to know of it, whichever is earlier.

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Section 32: 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.

People also ask

Questions, answered

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

The person registered under the Act, under section 32(1) and (3).

One year from the date the order was communicated to you or the date you otherwise came to know of it, whichever is earlier.

Yes, but not an order made more than one year previously, under section 32(2).

No. Section 32(4) bars revision where an appeal has been filed, or where an appeal lies and the time to appeal has not expired and the right has not been waived.

Yes, the prescribed fee must accompany the application; rule 20 deals with it.

An order declining to interfere is deemed not to be an order prejudicial to the person.