Procedure
The kick is taken from where the foul occurred, unless the offence was committed within the goal area of the team awarded the kick, in which case the kick may be taken from anywhere within the goal area. An indirect free kick within the opposing team's goal area is taken from the goal area line parallel to the goal line (i.e. at least 6 yards from the goal line).
The ball must be stationary prior to being kicked. Opponents must remain 10 yards (9.15m) from the ball (and also outside of the penalty area if the kick is taken from within the kicking team's penalty area) until the ball is in play. An exception to this is that opponents may be within 10 yards of the ball provided they are standing on their goal line between the goal posts.
The ball becomes in play as soon as it is touched, unless the kick was taken from within the kicking team's penalty area, in which case it is in play once it has passed completely out of the penalty area.
A goal may not be scored directly from an indirect free kick, rather it must be touched by a second player before a goal can be scored. If the ball goes in goal directly from an indirect free kick, a goal kick is awarded to the defending team. If the ball goes in own goal from an indirect free kick, a corner kick is awarded. Like a direct free kick, a player may be penalised for an offside offence committed from an indirect free kick.
The referee signals that a free kick is indirect by raising one arm until the ball has been touched a second time or has gone out of play.
Read more about this topic: Indirect Free Kick