Offences and Penalties and Compounding of certain offences

Offence punishable under section 35 for accepting any hospitality in contravention of section 6 of the Act. 

Ten thousand rupees 

Offence punishable under section 37 for transferring any foreign contribution to any other person in contravention of section 7 of the Act or any rule made thereunder: 

Provided that transfer of foreign contribution 

(inclusive of more than one instance of transfer, if any) shall be compoundable only once. 

3. 

Offence punishable under section 37 for defraying of foreign contribution beyond twenty percent of the contribution received for administrative expenses in contravention of section 8 of the Act. 

One lakh rupees or five per cent of such foreign contribution is defrayed beyond the permissible limit, whichever is higher. 

4. 

Offence punishable under section 35 for accepting foreign contribution in contravention of section 11 of the Act. 

One lakh rupees or thirty per cent. of the foreign contribution received, whichever is higher. 

5. 

Offences punishable under section 37 read with section 17 of the Act for- 

1. receiving foreign contribution in any account other than specified account in his application for grant of certificate; 

2. non-reporting the prescribed amount of foreign remittance or source and manner of such remittance by banks and authorised persons. 

3. receiving and depositing any fund other than foreign contribution in the account or accounts opened for receiving foreign contribution or for utilising the foreign contribution. 

One lakh rupees or five per cent of the foreign contribution received in such account, whichever is higher; 

One lakh rupees or three per cent of the foreign contribution received or deposited in such an account, whichever is higher. 

One lakh rupees or two per cent. of such deposit, whichever is higher. 

6. 

Offence punishable under section 37 for non furnishing of intimation of the amount of each foreign contribution received and the source from which and in the manner in which, such foreign contribution is received as required under section 18 of the Act. 

One lakh rupees or five per cent of the foreign contribution received during the period of non submission, whichever is higher. 

7. 

Offence punishable under section 37 for not maintaining the account and records of foreign contribution received and manner of its utilisation as required section 19 of the Act. 

One lakh rupees or five per cent of the foreign contribution received during the relevant period of non maintenance of accounts, whichever is higher. 

8. 

Offence punishable under sections 3, 11 and 35 of the Act read with rule 6 for failure to intimate about receipt of foreign contribution within the prescribed time limit. 

Five per cent of such foreign contributions are received in a financial year. 

9. 

Offence punishable under section 37, section 17 and section 19 of the Act read with clause (e) of sub-rule (1) of rule 9 for failure to intimate about opening of account or accounts within the prescribed time. 

Ten thousand rupees per utilisation account for failure to intimate within the prescribed time. 

10. 

Offence punishable under section 37, section 17 and section 19 of the Act read with clause (e) of sub-rule (2) of rule 9 for failure to intimate about opening of account or accounts within the prescribed time. 

Ten thousand rupees per utilisation account for failure to intimate within the prescribed time. 

11. 

Offence punishable under section 37, section 11 and section 17 of the Act read with rule 17A, for failure to intimate details within the prescribed time. 

Ten thousand rupees for each violation of failure to intimate within the prescribed time. 

12. 

Offence punishable under section 37 and section 19 of the Act read with rule 13, for failure to place on website as prescribed in clause (a) of rule 13 within the prescribed time. 

Ten thousand rupees for each violation.