Section 24(3) in The Foreign Contribution (Regulation) Rules, 2011
(3)Any transfer of foreign contribution shall be reflected in the returns in Form [FC-4] [Substituted for the figure 'FC-6' by Notification No. G.S.R. 966(E), dated 14.12.2015 (w.e.f. 29.4.2011).] as well as in Form FC-10 by the transferor and the recipient.
