As per the notification dated 14.12.2015, Ministry of Home Affairs, Government of India have exercised the powers conferred under section 48 of the Foreign Contribution (Regulation) Act, 2010, amended the Foreign Contribution (Regulation) Rules 2011 and the same is called the Foreign Contribution (Regulation) Amended Rules 2015.
As amended, rule 13 reads as follows:
a. A person who has been granted a certificate of registration or prior permission shall place the audited statement of accounts on receipts and utilization of the foreign contribution, including income and expenditure statement, receipt and payment account and balance sheet for every financial year beginning on the first day of April within nine months of the closure of the financial year on its official website or on the website as specified by the Central Government.
b. A person receiving foreign contribution in a quarter of the financial year shall place details of foreign contribution received on its official website or on the website as specified by the Central Government within fifteen days following the last day of the quarter in which it has been received clearly indicating the details of donors, amount received and date of receipt.
The requirement is applicable from Financial Year 2014-15.