Foreign Contribution (Regulation) Act, 2010 · Chapter IV: Accounts, Intimation, Audit and Disposal of Assets, Etc.
Section 19: Maintenance of accounts
Every person who has been granted a certificate or given prior approval under this Act shall maintain, in such form and manner as may be prescribed,
(a) an account of any foreign contribution received by him; and
(b) a record as to the manner in which such contribution has been utilised by him.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 19
No Supreme Court judgment in our database cites this section yet.