Sections 48 and 49 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.
Section 48 empowers the Central Government to make rules for carrying out the Act, and lists in clauses (a) to (za) the matters in particular on which it may do so. Section 49 requires every order under section 5 and every rule to be laid before Parliament. This article matches each head of section 48(2) with the rule of the Foreign Contribution (Regulation) Rules, 2011 that deals with the same subject.
This article reads the Act as enacted, read with the Foreign Contribution (Regulation) Amendment Act, 2020 (33 of 2020); no paragraph of that Amendment Act changes sections 48 or 49. The Rules are as amended by the notifications named in the articles linked below; the latest consulted is S.O. 3272(E) dated 22 June 2026. Later amendments should be checked. For a question on which rule governs your situation, a legal consultation is the quickest route.
Section 48(1): the Central Government may, by notification, make rules for carrying out the provisions of the Act. Section 48(2) lists, without prejudice to the generality of that power, the matters from (a) to (za). Section 49: every order under section 5 and every rule must be laid before each House of Parliament for thirty days, and Parliament may modify it or decide it should not be made.
Section 48(1) and (2): the general power and the heads
Sub-section (1) is general: rules "for carrying out the provisions of this Act". Sub-section (2) begins "In particular, and without prejudice to the generality of the foregoing power", so the list illustrates the power and does not limit it. Clause (za) closes the list with "any other matter which is required to be, or may be, prescribed".
The heads and the rules that deal with them
The Rules do not say under which clause of section 48(2) each rule was made. The pairing below is therefore by subject. Where the texts consulted show no rule on the subject, the table says so.
| Head | Matter | Rule on the same subject |
|---|---|---|
| (a) | Value of the article under s.2(1)(h)(i) | Rule 6A, in rules 6 and 6A; this rule rests on the third-party copy |
| (b) | Authority under s.2(1)(p) | None names it in the texts consulted |
| (c) | Acceptance or retention of a gift under s.4(d) | None in the texts consulted |
| (d) | Guidelines for an organisation of political nature (s.5) | Rule 3, in rule 3 |
| (e) | Speculative business (s.8(1)(a) proviso) | Rule 4, in rule 4 |
| (f) | Administrative expenses (s.8(2)) | Rule 5, in rule 5 |
| (g) | Intimation of amount received, s.9(c) | None expressed for s.9(c); rule 6 sets an intimation for contribution from relatives |
| (h) | Intimation of foreign hospitality, s.9(e) | None expressed for s.9(e); rule 7(4) sets an intimation for emergent medical aid |
| (i) | Service of an order under s.10 | Rule 8, in rule 8 |
| (j) | Form and manner of application, s.12(1) | Rule 9(1)(a) and (2), in rule 9 |
| (k) | Fee with the application, s.12(1) | Rule 9(4), in rule 9 fees |
| (l) | Terms and conditions, s.12(4)(g) | No rule is expressed for clause (g); rule 9(1)(f) and 9(2)(f) tie their conditions to clauses (b) and (c) of s.12(4) |
| (m) | Manner of utilisation, s.13(2)(b) | Rule 14, in rules 14 and 14A |
| (n) | Authority in whom contribution vests, s.15(1) | Rule 15 (the prescribed authority, not named), in rules 15 and 15A |
| (o) | Period and manner of management, s.15(2) | None in the texts consulted |
| (p) | Form and manner of renewal application, s.16(2) | Rule 12(2), in rule 12 |
| (q) | Fee for renewal, s.16(2) | Rule 12(4) |
| (r) | Prescribed amount and reporting by banks, s.17(2) | Rule 16, in rule 16; rests on the third-party copy |
| (s) | Time and manner of intimation, s.18 | Rule 17 (annual return, Form FC-4), in rule 17 |
| (t) | Form and manner of accounts, s.19 | Rule 11 (separate set of accounts), in rules 10 and 11 |
| (u) | Intimation by a candidate, s.21 | Rule 18, in rules 18 and 19 |
| (v) | Disposal of assets, s.22 | None in the texts consulted |
| (w) | Limits of confiscation, s.29(1)(b) | Rule 19 |
| (x) | Fee for revision, s.32(5) | Rule 20, in rules 20 and 21 |
| (y) | Application and fee for compounding, s.41(4) | Rule 21 |
| (z) | Returns by the prescribed authority, s.44 | None in the texts consulted; rule 22 is a quarterly report by the investigating agency |
| (za) | Any other matter | Rules not matched above, for instance rules 10, 13, 14A, 17A and 17B, and the Schedule |
Three observations from the table:
- Several rules cite their own sections. Rule 14A, for instance, speaks of "cancellation under section 14 and renewal under section 16" and rule 17B of the change of scope of registration. These are covered by the general power in sub-section (1) and by clause (za).
- Gaps are gaps in the texts, not findings. Where the table says "None in the texts consulted", a rule may exist that was not among the texts. The table does not assert that none exists.
- Rule 24 is gone. Rule 24 (transfer of foreign contribution) was omitted by G.S.R. 695(E) dated the 10th November, 2020; see rules 22 and 23.
Slip to note. Head (j) is printed as "the form and manner in which the application for grant of certificate of registration or giving of prior permission under sub-section (1) of section 12;", with no verb, which is the Act's own wording.
Section 49: laying before Parliament
"Every order made under section 5 and every rule made by the Central Government under this Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions."
If, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the order or rule, or both Houses agree that the order or rule should not be made, the order or rule "shall thereafter have effect only in such modified form or be of no effect, as the case may be". The modification or annulment is "without prejudice to the validity of anything previously done under that order or rule".
Two practical points:
- Only orders under section 5 (declaring an organisation of a political nature) are named, besides rules. See the article on section 5.
- The notifications consulted do not say whether or when each was laid. The article does not state it.
Example (invented). A trustee of the Prakash Vidya Trust reads rule 14A and asks where the rule-making power for it comes from. The answer is section 48(1), with clause (za) for "any other matter". Under section 49 the rule had to be laid before Parliament, which could modify it or decide it should not be made, without affecting what was done under it earlier.
Need help finding the rule that governs you?
Many compliance questions turn on which rule, as amended, applies to a particular step. Book a legal consultation and bring the certificate, the latest return and any notice you have received.
Key takeaways
- Section 48(1) is a general power to make rules by notification; section 48(2) lists illustrative heads from (a) to (za).
- The Rules do not state the head under which each rule was made; the pairing is by subject.
- Heads (b), (c), (o), (v) and (z) have no matching rule in the texts consulted.
- Section 49 requires orders under section 5 and every rule to be laid before Parliament for thirty days, with modification or annulment possible.
- Anything done earlier under a modified or annulled rule remains valid.
Read next
- Sections 44 to 47: returns, protection, directions and delegation
- Sections 50 to 52: power to exempt and other laws
- Rules 1 and 2: short title and definitions
- Section 5: organisation of a political nature
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.