Rule 2 - Definitions. - Foreign Contribution (Regulation) Rules, 2011

Definitions. 2. (1) In these rules unless the context otherwise requires,- (a) Act means the Foreign Contribution (Regulation) Act 2010 ; 1 [ (aa) bank account means a bank account in a core banking compliant bank, which is integrated with the Public Financial Management System (PFMS); ] (b) chartered accountant shall have the meaning assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; 2 [ (ba) electronic form shall have the same meaning assigned to it in clause (r) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); ] (c) Form means a form appended to these rules; (d) section means section of the Act; (e) year means the financial year commencing from the 1st day of April and ending on the 31st day of March of the next calendar year; 3 [ (f) FCRA Account means the FCRA Account referred to in section 17 of the Act. ] (2) Words and expressions used and not defined herein but defined in the Act shall have the meaning assigned to them in the Act. ********* Notes 1. Inserted vide NOTIFICATION No. G.S.R. 199(E) dated 07-03-2019 2. Inserted vide Notification No. G.S.R. 695(E) dated 10-11-2020 3. Inserted vide Notification No. G.S.R. 695(E) dated 10-11-2020