An association permitted to accept foreign contribution is required under law to maintain separate set of accounts and records exclusively for the foreign contribution received and submit an annual return, duly certified by a Chartered Accountant, giving details of the receipt and purpose – wise utilisation of the foreign contribution.

The return is to be filed for every financial year (1st April to 31st March) within a period of nine months from the closure of the year i.e. by 31st December each year. Submission of a ‘Nil’ return, even if there is no receipt/utilization of foreign contribution during the year, is mandatory. The return is to be submitted, in prescribed Form FC –6, duly accompanied with the balance sheet and statement of receipt and payment, which is certified by a Chartered Accountant.

The form is available on MHA’s web-site – http://mha.nic.in/fcra/forms/fc-6.pdf.