Section 33 FCRA 2010: Making of False Statement, Declaration or Delivering False Accounts

Section 33 of the Foreign Contribution (Regulation) Act, 2010 creates a criminal offence where a person covered by the Act knowingly gives specified false information or uses fraud, false representation or concealment of a material fact to obtain prior permission or registration.

Updated for the current FCRA framework. Always check the latest official Act, rules, notifications and orders before taking compliance or legal action.

Text and effect of Section 33

Section 33 applies to a person subject to the FCRA who knowingly does either of the following:

gives a false intimation under clause (c) of Section 9 or Section 18; or
seeks prior permission or registration by fraud, false representation or concealment of a material fact.

On conviction by a court, the person may be punished with imprisonment for a term extending up to six months, or with fine, or with both.

What Section 33 means

The provision focuses on deliberate falsity in FCRA-related disclosures and applications. The word knowingly is important: the statutory offence is framed around information or conduct known to be false, rather than merely describing every accidental clerical or reporting error as a Section 33 offence.

False intimationKnowingly furnishing false information in an intimation covered by Section 9(c) or Section 18 can attract Section 33.

Registration or prior permissionFraud, false representation or concealment of a material fact used to seek FCRA registration or prior permission is expressly covered.

Mental elementThe section uses the word "knowingly", making knowledge part of the statutory formulation.

PunishmentConviction may lead to imprisonment up to six months, fine, or both.

Section 9(c): intimation required by the Central Government

Section 9 empowers the Central Government, in specified circumstances, to impose restrictions or requirements relating to foreign contribution or foreign hospitality. Clause (c) concerns a requirement to furnish intimation about matters such as the amount and source of foreign contribution, the manner of receipt, its purpose and the manner of utilisation. Knowingly giving a false intimation of the kind referred to in Section 9(c) is one of the acts expressly covered by Section 33.

Section 18: intimation by persons with registration or prior permission

Section 18 deals with statutory intimation by a person who has been granted a certificate of registration or given prior permission under the Act. The provision requires prescribed information concerning foreign contribution received and its utilisation. A knowingly false intimation under Section 18 can therefore engage Section 33.

Fraud, false representation and concealment of material fact

Section 33 also addresses the process of seeking prior permission or registration. It covers an application obtained or sought through fraud, a false representation, or concealment of a material fact. A material fact is a fact relevant to the application or decision; whether a particular omission or statement is material depends on the facts, the applicable form and the legal requirements governing the application.

When does punishment arise?

The punishment stated in Section 33 follows conviction by a court. The statutory maximum is imprisonment for six months. The court may instead impose a fine, or may impose both imprisonment and fine, subject to the applicable law and the facts of the case.

Practical compliance point

FCRA filings and applications should be checked carefully before submission. Information about foreign contribution, its source, receipt and utilisation, as well as facts relevant to registration or prior permission, should be complete and accurate. Where a mistake is discovered, the appropriate corrective course should be considered promptly under the applicable Act, Rules, portal procedure and any relevant government directions.

Read Section 33 with related FCRA provisions

Section 33 should not be read in isolation. Its first limb expressly refers to Section 9(c) and Section 18. Depending on the facts, other provisions in Chapter VIII dealing with offences, prosecution and compounding may also be relevant.

Official FCRA resources

For the authoritative statutory text and current administration of the law, refer to the Foreign Contribution (Regulation) Act, 2010 on India Code and the Ministry of Home Affairs FCRA Online Portal. Current forms, notices, circulars and service instructions should be checked before filing.

Legal note: This page is a general explanation of the statutory provision and is not a substitute for the official text, current rules, notifications, judicial decisions or advice on a particular case.