Section 2 in The Foreign Contribution (Regulation) Rules, 1976
2. Definitions .-In these rules, unless the context otherwise requires,--
(a)"Act" means the Foreign Contribution (Regulation) Act, 1976;(b)"Form" means a form appended to these rules;(c)"section" means a section of the Act;(d)[ "year" means the accounting year commencing from the 1st day of April and ending on 31st day of March of the next calendar year.]
