THE FOREIGN CONTRIBUTION (REGULATION) ACT, 2010 · 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.