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Volume - 59
January 2023

The Central Government has specified the compounding limit for not-maintaining the account & records of Foreign Contribution in prescribed manner in contra-vention of sections 19 & 37 of FCRA, 2010.



Not maintaining the account and records of foreign contribution received and manner of its utilization as required under section 19 of the Act.


Compounding of offence for punishable for not maintaining the books of account and records of FCRA in the prescribed manner.


One Lakh rupees or 5 % of the foreign contribution during the relevant period of non-maintenance of accounts, whichever is higher.

However, the amount of penalty shall not be more than the value of

foreign contribution received.

Officer competent for compounding

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.



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