Section 13 - Recipients of Foreign Contribution to Maintain Accounts, etc - Foreign Contribution (Regulation) Act, 1976

13. Recipients of Foreign Contribution to Maintain Accounts, etc.- Every association, referred to in section 6, shall maintain, in such form and in such manner as may be prescribed,- (a) an account of any foreign contribution received by it, and (b) a record as to the manner in which such contribution has been utilised by it.