Section 2(j) "foreign source" includes,—

  1. (i) the Government of any foreign country or territory and any agency of such Government;
  2. (ii) any international agency, not being the United Nations or any of its specialised agencies, the World Bank, International Monetary Fund or such other agency as the Central Government may, by notification, specify in this behalf;
  3. (iii) a foreign company;
  4. (iv) a corporation, not being a foreign company, incorporated in a foreign country or territory;
  5. (v) a multi-national corporation referred to in sub-clause (iv) of clause (g);
  6. (vi) a company within the meaning of the Companies Act, 1956(1 of 1956), and more than one-half of the nominal value of its share capital is held, either singly or in the aggregate, by one or more of the following, namely:—
    1. (A) the Government of a foreign country or territory;
    2. (B) the citizens of a foreign country or territory;
    3. (C) corporations incorporated in a foreign country or territory;
    4. (D) trusts, societies or other associations of individuals (whether incorporated or not), formed or registered in a foreign country or territory;
    5. (E) foreign company;
  7. (vii) a trade union in any foreign country or territory, whether or not registered in such foreign country or territory;
  8. (viii) a foreign trust or a foreign foundation, by whatever name called, or such trust or foundation mainly financed by a foreign country or territory;
  9. (ix) a society, club or other association of individuals formed or registered outside India;
  10. (x) a citizen of a foreign country;

Section 2 (h): "foreign contribution" means the donation, delivery or transfer made by any foreign source,—

  1. (i) of any article, not being an article given to a person as a gift for his personal use, if the market value, in India, of such article, on the date of such gift, is not more than such sum as may be specified from time to time, by the Central security as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956(42 of 1956) and includes any foreign security as defined in clause (o) of section 2 of the Foreign Exchange Management Act, 1999(42 of 1999).
    1. Explanation 1.— A donation, delivery or transfer of any article, currency or foreign security referred to in this clause by any person who has received it from any foreign source, either directly or through one or more persons, shall also be deemed to be foreign contribution within the meaning of this clause.
    2. Explanation 2.— The interest accrued on the foreign contribution deposited in any bank referred to in sub-section (1) of section 17 or any other income derived from the foreign contribution or interest thereon shall also be deemed to be foreign contribution within the meaning of this clause.
    3. Explanation 3.—Any amount received, by any person from any foreign source in India, by way of fee (including fees charged by an educational institution in India from foreign student) or towards cost in lieu of goods or services rendered by such person in the ordinary course of his business, trade or commerce whether within India or outside India or any contribution received from an agent of a foreign source towards such fee or cost shall be excluded from the definition of foreign contribution within the meaning of this clause;