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Context: The PM CARES Fund has received exemption from all provisions of the law meant to regulate foreign donations, although it does not seem to meet the pre-condition of being a body established and owned by the government whose accounts are audited by the Comptroller and Auditor General of India (CAG).
Government Clarification:
Foreign Contribution (Regulation) Act, 2010 (FCRA)
The PM CARES Fund
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