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Section 6 of the Foreign Contribution (Regulation) Act, 2010: foreign hospitality needs prior permission

No member of a Legislature, office-bearer of a political party, Judge, Government servant or employee of a corporation or other body owned or controlled by the Government may...

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Last updated: October 2026Verified against: Government sources

Section 6 deals with foreign hospitality rather than money. Certain people may not accept it while visiting a country outside India unless the Central Government has first given permission, with one exception for emergency medical aid.

This article reads section 6 as per the Act as enacted, read with the Foreign Contribution (Regulation) Amendment Act, 2020 (33 of 2020), which affects section 6 only through the Explanation to section 3 that it substituted. Later amendments should be checked.

Section 6: who is covered

Section 6 applies to:

  • a member of a Legislature;
  • an office-bearer of a political party;
  • a Judge;
  • a Government servant; or
  • an employee of any corporation or any other body owned or controlled by the Government.

"Legislature" and "political party" are defined in section 2(1)(k) and (n); see the article on those definitions. "Foreign hospitality" is defined in section 2(1)(i) as any offer, not being a purely casual one, made in cash or kind by a foreign source for providing a person with the costs of travel to any foreign country or territory, or with boarding, lodging, transport or medical treatment provided without charge; see the article on foreign contribution and foreign hospitality.

The section applies while the person is "visiting any country or territory outside India". The prohibition is on acceptance without prior permission; it is not a ban on all hospitality. Permission must be in place beforehand, so a retrospective request does not meet the words "prior permission". If you are unsure whether an offer is covered, take a legal consultation before you reply to the host.

The meaning of "corporation" after the 2020 Amendment Act

Section 6 uses the word "corporation", and the Explanation in section 3 explains it for both section 3(1)(c) and section 6. The Amendment Act, 2020 replaced that Explanation.

As enactedAfter the 2020 Amendment Act
"In clause (c) and section 6, the expression 'corporation' means a corporation owned or controlled by the Government and includes a Government company as defined in section 617 of the Companies Act, 1956"Explanation 2 to section 3(1): "In clause (c) and section 6, the expression 'corporation' means a corporation owned or controlled by the Government and includes a Government company as defined in clause (45) of section 2 of the Companies Act, 2013"

The only change is that the Government-company definition is now taken from the Companies Act, 2013. The text of section 6 itself is not altered. A public-sector undertaking's staff member is therefore within section 6 if the body is a corporation owned or controlled by the Government or any other body owned or controlled by it.

Note a point of difference: section 3(1)(c), as amended, begins with "public servant", while section 6 as enacted names "Judge or Government servant" and does not use the words "public servant". This article records the difference without reading the two clauses into each other.

The proviso: emergent medical aid

The proviso says it is not necessary to obtain permission "for an emergent medical aid needed on account of sudden illness contracted during a visit outside India". But where foreign hospitality has been received in that way, the person receiving it shall give, within one month from the date of receipt of the hospitality, an intimation to the Central Government about:

  1. the receipt of the hospitality;
  2. the source from which it was received; and
  3. the manner in which it was received.

The exception is narrow. It covers medical aid that is emergent and arises from sudden illness contracted during the visit; planned treatment abroad is not within the proviso. The one-month period runs from the date of receipt of the hospitality.

Example (invented). Dr. Sunita Verma, a Government servant, is on an official visit abroad when she falls ill and an overseas host organisation arranges and pays for a hospital stay. She needs no prior permission for that emergent medical aid, but within one month of receiving the hospitality she must tell the Central Government that it was received, who the source was and how it was received. If instead the host had offered her a week of lodging without charge for a holiday after the visit, section 6 would require prior permission before she accepted.

Applying for permission

The application for prior permission is made in Form FC-2 under rule 7. The rule and the form are explained in the article on rule 7 and the application to accept foreign hospitality; this article does not state what they say beyond the form's name.

Section 9(b) also allows the Central Government to require persons not specified in section 6 to obtain prior permission before accepting foreign hospitality; see the article on section 9.

Refusal and consequences

If the Central Government refuses permission, a person or association referred to in section 6 who is aggrieved by an order of the Central Government refusing to give permission under the Act may, within sixty days from the date of the order, appeal to the High Court under section 31(2); see the article on section 31.

Section 6 itself does not state a penalty. Section 37 provides a penalty of imprisonment up to one year, or fine, or both, for failure to comply with any provision for which no separate penalty is provided; whether a particular case falls under it is a legal question for each case.

Need help with a hospitality question?

A trustee who is also a Government servant, or an office-bearer who sits on a Legislature, can be caught by section 6 without any link to money received by the organisation. Our legal consultation service can walk through the facts with you before an offer is accepted.

Key takeaways

  • Section 6 covers members of a Legislature, office-bearers of political parties, Judges, Government servants and employees of Government-owned or controlled bodies.
  • Foreign hospitality while visiting outside India needs the Central Government's prior permission.
  • Emergent medical aid after sudden illness is excepted, with an intimation within one month.
  • "Corporation" is explained in Explanation 2 to section 3(1), substituted in 2020.
  • The application is in Form FC-2 under rule 7.

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 Section 6

  • 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.

Does section 6 cover private-sector employees?

No. It names members of a Legislature, office-bearers of a political party, Judges, Government servants and employees of a corporation or other body owned or controlled by the Government.

What if I fall ill suddenly abroad and a foreign host pays?

The proviso says no permission is needed for emergent medical aid needed on account of sudden illness during the visit, but you must give an intimation within one month from the date of receipt.

Keep donations for a stated purpose separate from general funds, in the books and in the bank.

— TaxClue NGO & Trust Desk

Section 6: 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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Questions, answered

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

No. It names members of a Legislature, office-bearers of a political party, Judges, Government servants and employees of a corporation or other body owned or controlled by the Government.

The proviso says no permission is needed for emergent medical aid needed on account of sudden illness during the visit, but you must give an intimation within one month from the date of receipt.

The receipt of the hospitality, the source from which it was received, and the manner in which it was received.

Not the section's text. It substituted the Explanation to section 3(1) that defines "corporation" for clause (c) and section 6.

Under rule 7, in Form FC-2; see the linked rule article.

Section 9(b) allows the Central Government to require any person or class of persons not specified in section 6 to obtain prior permission, subject to the conditions in the proviso to section 9.