Section 6A in The Foreign Contribution (Regulation) Rules, 2011
6A. [ When articles gifted for personal use do not amount to foreign contribution. [Inserted by Notification No. G.S.R. 292(E), dated 12.4.2012 (w.e.f. 29.4.2011).]
- Any article gifted to a person for his personal use whose market value in India on the date of such gift does not exceed [one lakh rupees] shall not be a foreign contribution within the meaning of sub-clause (i) of clause (h) of sub-section (1) of section (2).]
