Section 17(8) in The Foreign Contribution (Regulation) Rules, 2011
(8)A 'Nil' report shall be furnished even if no foreign contribution is received during a financial year.[Provided that where foreign contribution has not been received or utilised during a financial year, it shall not be required to enclose certificate from Chartered Accountant or income and expenditure statement or receipt and payment account or balance sheet with Form FC-4.] [Inserted by Notification No. G.S.R. 966(E), dated 14.12.2015 (w.e.f. 29.4.2011).]
