Section 17(2) in The Foreign Contribution (Regulation) Rules, 2011
(2)The annual return 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).] shall reflect the foreign contribution received in the exclusive bank account and include the details in respect of the funds transferred to other bank accounts for utilisation.
