law: 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 utilized by it.