Taxmann's Foreign Contribution Regulation Law Manual

Contents PAGE

Amendments made by Foreign Contribution (Regulation) Amendment Act, 2020 at a glance

I-9

Introduction

I-13

Foreign Contribution

I-16

Exemptions from restrictions on accepting Foreign Contribution

I-24

Restrictions on acceptance of foreign hospitality

I-26

Restrictions on social or cultural organisations

I-28

Registration for accepting Foreign Contribution

I-32

Other provisions of Foreign Contribution (Regulation) Act

I-42

Offences and penalties

I-48

Powers of Central Government

I-50

Procedures under FCRA

I-51

Arrangement of Sections

1.3

Text of Foreign Contribution (Regulation) Act, 2010 as amended by Foreign Contribution (Regulation) Amendment Act, 2020

1.7

I-5

CONTENTS

I-6 PAGE

Foreign Contribution (Regulation) Amendment Act, 2020

1.37

APPENDIX : Foreign Contribution (Regulation) Act, 1976

1.41

SUBJECT INDEX

1.55

Foreign Contribution (Regulation) Rules, 2011 as amended by the Foreign Contribution (Regulation) Amendment Rules, 2023

2.3

Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules, 2012

2.51

Notifications issued under Foreign Contribution (Regulation) Act, 2010

3.3

Guidelines issued under section 36(1)(a) of the Banking Regulation Act, 1949 - Implementation of the provisions of Foreign Contribution (Regulation) Act, 2010

4.3

Guidelines for consideration of proposals for acceptance of foreign hospitality under Foreign Contribution (Regulation) Act, 2010

4.11

Standard Operating Procedure (SOP) to open and operate the “FCRA Account” as provided under section 17(1) of the amended Foreign Contribution (Regulation) Act, 2010 with SBI, New Delhi Main Branch in terms of FCRA (Amendment) Act, 2020

4.22

Advisory for Compliance by FCRA NGOs/Associations with the amended provisions in FCRA, 2010 and FCRR, 2011

4.26

I-7

CONTENTS PAGE

FAQs on FCRA, 2010

4.29

Advisory to NGOs on Foreign Funding

4.53

FCRA Account

4.54

Unique ID of NGOs receiving Foreign Contribution

4.60

Charters

4.61

Submission of Applications for Revision of Orders under section 32 of the Foreign Contribution (Regulation) Act, 2010, read with rule 20 of the Foreign Contribution (Regulation) Rules, 2011

4.71

Introduction of Foreign Contribution (Regulation) Act (FCRA) related transaction code in NEFT and RTGS systems

4.73

Extension of the validity of FCRA registration certificates

4.75

CASE LAWS DIGEST Case Laws Digest

5.3

LIST OF NOTIFICATIONS

i

AMENDMENTS MADE BY FOREIGN CONTRIBUTION (REGULATION) AMENDMENT ACT, 2020 AT A GLANCE

R D D B O N EF U A T S UD G

TE O N

T I I T U T N N D T S O O O I A BT I I S E T T I US C C H B V SU E E L O S S A S R

N B P B

I

U U G N S N S R O I A N N N I

T O N I I M D C I D E D T E O N D T E E C S I I U E T T E T T T C B D U U S E I R T T T E U E I I S T S T T B S S R B S S N U B E N B B U D I I S U SN U S U N S D S S !

I FA S E O S S

S O T T D

D D D R

R E R R N D R O D N S O O O E O W E O N

I W W T T W I I T

T U U D D C O I N N N N T T N C E E E I E I I I I S T I T T T O S A A A A S R R S I V S T T T T E T E B R B R R R B O B C S S E U E E E U N U R U E 3 N # 3 # #S S 0 3 ) # )

7

29-9-2020

8

29-9-2020

11

29-9-2020

12

29-9-2020

12A

29-9-2020

13

29-9-2020

14A

29-9-2020

15

29-9-2020

16

29-9-2020

17

29-9-2020

E S U A L #

29-9-2020

I-9

3 2 1

Explanation 2 c Explanation 1 Explanation

3

Nature of amendment Effective date of amendments Section

6

REGISTRATION FOR ACCEPTING FOREIGN CONTRIBUTION

L F S E T N N! N D! LHL L SI O A A BNO G O O I O W N H I 2 G I I NCU2 ST L S E E LI OUO E T T # # T 3 A S R I D I H A CC I N 2I T O & & W N S R

R D I EF MF A T T F A UI N C CNNF RS R M G O O T E A UI OIE E OO NOO G N

S J I P I = DTT S EM O N RN SR R

R EUA I E D R

I

I B G

A I P NTT

A O EN I C E VT R I U S O

CT E I O C O R Y

B I UU O I N I ' N S P N N F T O E MO HO S S I ES OC LE U O V! A T HI OCAI BI I BI S 2 T T R E F R N ET I I W I Y C O T P D # R R W ON C

B ES N T O& NFLE CGHE

S E U S 4 N N E I O = F N ; D EE B O I F

O B #

R T O D R O DN OS I E E L NHL I I U OR LF L T EA CS D OSA A B A R N U U

I I T I R H V I S TTN BER G R O M UP U T S A S I I T E HR !

N E S I T R R N

N E I L B T R O E MCE 2 G C T O U I N L N N L D# ED OPC RH L CCA E F O O I R& R E R A C C I C M W I PWOF ON EI I T TF ENI T

G HR T RRHO C LN= NOI I I

A E T O C R O N G C O P

E N CP F

E I I E FE I R S R FP I

F EU O E V EI O 3 L P R E

S T ONS DIF

DMAO H O N ! ' C F

! FER E H OPT W O R 2 T V C AMOL E I R N T # AEA2 PEF USU U S O N S R E # I I S & GRBT Q I P O S S T & CTI E NG N I R N T N N A C N C DT O I I E E ; V ROEF AEO RBE NUS O O D # N AP MI SRH B; A S D I N T N I HLDH A

W E ANS S R E A

I S N U L L A T R T I T C R

W E U M I O U I T NC N E

DE R I GDS TE E OW OO OZ VR T I EN WA EEA E I B A H N N T SS R O CA DN YOP E R I I N A R N ' R T P A L E ' O N A R I A O S E N T G R I T C O O E G LR I L I T O L I B V E O B T G A O I U C B I E A N I T D O U R O R E SST T I I R G E S T E U C S A R 0 D I B A O S EE NO I N G T A N I I I ; OC N F R F = R B R OE I I E SA F RE H/ T R I G A OR # U E YI T L V N E

T C L S T L A NE H I A B N E L VOU 4 S F N R !R H B !O OWO OCS A T I

6.1 Registration for accepting foreign contribution

E N B A N L L M O A I HT D C S N E A S

M N

I R

D O F E I NF D= O I I E C T B C E I

E P R S S C S R RE ! E E R 2 DN P# NN N& UA I EF NM DO O E IH A T A T M C N E I I L B P v T N P LO N L AU A I HT NO SC A C E C NS S! O; E I S K T !

E A E A2 R F T M# S D I & G E Oh EB HN R I E RR WP OC N S F O E O NR O S R T OP E I D T H PE A T R CI YI W I R L U P E R V Q PE E !N %R

I-32

-

Registration obtained under FCRA 1976 valid for five years

proviso

Overriding powers of Central Government

6.2 Application for registration or prior permission

-

. / ) 4 5 " ) 2 4 . / # . ' ) % 2 / & ' . ) 4 0 % # # !

2 / & . / ) 4 !

2 4 3 ) ' % 2

F ENNEHL E

A !N CA

ODCU CO l

O I

AA I T I

L F D

T C ME2

P O

A NE

L Y P

S

A E H U B! A C NG

E RB OE !

D N N

L I DA!EL

@ EA T O !

2 AE!DA

T I C T E MY@NHUM C S E BAUSC N N R E E S OO O

DMNNX I F V NT RBEROOE D O S O OU T E I L R L T TRE I F U DA I B T E 0 U D O I A N HCR PBV N R E A N CT U S I E I I X0AR DR L N Tl M NNE P N N Y E F PO OOTI I BOA BA I ST A# V S RNCNMA R UA SN E E I PBDBONAE G H I I G I l R S N MS HM I E AT I NR F E T

I YNAEIRID TO D O M W O N I

BC & NMR N L F AS U A E N ADEF"YL N V O HNPO R OG C D I T I ARE AU T I C L E A W OC#N2 A E R R O YIN&ON H R T I R HD F !

F S PA T A M N CEE O T I C

T F I N G

E UU GPRNT O E W O E E # ST O A N UL I R C& I B I E&T FT FU N C # C O F C S S YG

I ANE O NMNA SB A3 E

L A U RUTRI 2 ET I S H OFBO K A T T P D F O

T A T N E N C CE&Y R E C 2 D ! E A lC NK O! R I T N T MM AI F- E # R O N DO D % N R& E R C I N E N T

O & AF C O !M EN I N EO F B RF AT MN E2 D A O O ! RC M#N AA E F E I

C - RL SM

N D&E I P A l

X

O% E NFM HA P F

I & BA O AO! 4T

T

EGN R NO OI F H D E SE I BN T R ERE DUS N AFI MRS E E T L F U A D2 E2 R E

ED L # I U & S RN F RO O E DC NE!

UB L NL OA E I HL T SU A R 2 T F S O I G T EDN E R U S GO O N C P I SC K I !

ED E !

T S O 2 NN # OT I T U& A F CBO

I L

S P L I P

A A T E Y D

R

E E V H

% T

S RD! S R EY E NN E OE OH HA AA TST l2 E

E A DI G % OD V NGCT EC NA N E I NE& HDV H OI K GPF S

C L A O I N l I S E L L S U E I H

MA S Y H PTSST EA I R HS NSN OUL LNO T F T O

A R O YO F S U

DN A

D R N F N EI AEE E E MS I OML H P D O ET L D

UU

N P PNBI L UC2 YEE R W L L N

O U UAA M LD !R I L HH D P A A E RS ESL DE L EV HE E M $E SN DA UHI I NS RTE $ T TN

N UE RRC#W E L E O AAO R NU D E &.

F CCTN S O O 2 E I N N S I L H M S U M E D P K T S S 2 E R E I PI N I R N O

B AWTD I A M O A & # B S I R& F EGMN S F A E N! H OE N EH S I P F I R 4ORM F O R L MOTME A O TA RMIRM I E NNS R R OO P PRE OEA F

T I M O ( G T F

C R

N A I

N OEAN F I CR I O E N

N R I E L L I ONOY P R O V U P A S T I R T POE 2 GNT C T B I A L U ' S E N U O I L I SBE DL2 N T RT K I I EA ON ENR NT U NR F O EUNI GTN S N N O O I N Y EO OC S C I C N O C T I R T Y#L A OC IA !

L A SANTE T L A E C G !

R A EI HU I MR E G T L 2 T I C P IE PRET E O R G Y2 P# I ON D B A& !MF I3

d

a

Application for obtaining prior permission -

UOI

Noel Harper

Para 6.2 I-33

vide

-

Procedure for submitting application for registration

in elec-

tronic form

in electronic form

a

‘Electronic form’ shall have the same meaning assigned to it in section 2(1)(r) of the Information Technology Act, 2000 - rule 2(ba) of FC(R) Rules.

Any person making an application for registration under rule 9(1)(a) shall have an FCRA Account - Rule 9(1)(d) of FC(R) Rules inserted on 10-11-2020.

(1)(a),

“FCRA Account” means the FCRA Account referred to in section 17 of FCRA - rule 2(f) of FC(R) Rules.

Uploading of application

b

% $ ) 5 ' 7 ! , . / ) 4 ! , 5 ' % 2 . / ) 4 5 " ) 2 4 . / # . ' ) % 2 / &

FR S S SNE E Y GH D F IR MNA R O NDS H B N E E C O O D I N T E E O R I I T O SE ST D N NA O T T R B H R I N R N R D ME F I I O

N A U T A F T T E E A W E O I A E C E I N E

O TSR I R BM PO S I L S D T S E B C N L M C G R N I O G T D T L C MM N E EP C N UC N O EN A NO A L N V O G N E F !

E E A I I O C S U E H I S D S J U C I N B I O T I G E RD S M E R F O M A F I I E P A R !

AF F OS T RW LG I L N D OL S D O RBA RT2 AP C E NO N T G E O E A E O N O N S R P R E I O C O E L I N I S L DO# H A H OS RL SN R R W U H lO I N R DU EE R NN&

O N E M I

E T C E S A O 2 T E L F C N E UU ONL L HL L OA FT P G BEO F R SE EE A HP O DO R O A O

T E B N C S H PI T 2 S N H I F E N H

NS H ST

SO OTR F A O O R S S I T B E M I T G R S # FV I L E EE YOS T E

I I = I N I S P O T

I E O L O A H

D &S P B E A

E S DSL T MT ON E U N I RN S I T T RO CS R RU FY TC C E F RE R

O ITN O I O A M P E A O AM R N G O O F E B I E RN E N I F D A F D E E B2 T O ED RS R N NP I E A DPI PN G E N T OG CC M E E L O L E N S l Y E 2 I P T N L E R I DI HO HI EG RL I F C E E A H A

T O R A I H O N C N T T S L H E T R D S N

I I RM# SR FA TTE RHR REH TU T

O R A E G G F B F E G N O OPS A P I N FO OSE I I D Y& O O EW F N V R L R S S O F E R ET L !

L YO I N P H TOF NAH R OI O S O T T U S T NU R T T MN E U 2 E R I I N R R NYH DD SM A E OO 2M GE F OGM TON E I # I I NO EDT O IO FEA C P N N N O S E B I S nL F H N & E V T MCV M OO I F G L RA

TM RBO R G T I I T N IG E N I

T U E N E S E T E F F M I N N D H GI E C CFA EC PGS EDR NO A N R UM MIO I T E OIG I A N N T Y N I E E E S E M S S E O E J R P OI RR I C L B E E E U R H T E F V E B I B AREU N CT ER P B B O L F Y E A T O C I

T C M R A CE R FB U F F I O FHE O O ENU FF FE T2 F

C AH O RMA E 2 O YVL OTC O I FT ROS M P O I E C E YT I M T N O I L

R N N D O R O T H D F E E S N NR RO R E A O O FC GM SAF T L C 2 A E

M A P E U L I AE PF S A S O NE E N N R I

C CMA S D V E E L OR DR GRN P E FR UO N # HR NI CE H NRHO O E& O H O I A N P D O O A D

O O O V

A T S S T T I I I I T I O ) PY T T N GE K A G S E MR I L F EE EN CR OC N; E NH HI MAP T I I EDE L OO S M

N

O

T V S P B E C! R F I E SCN U PE OAOA HT P Nl

ST IY AB E I FHTN O OI Y B E SCDL E E R E L R E

H E DL PE M

L N E T A P SO U VAH N A FO IN 2 !AT %MS O -

c

-

C

I-34 Para 6.2

e

i

ii

A

B

D

f

(1)(a)

TA I R MS T BI

= UG SE R RR

E

O T F F S A E S L HTU T C2 N OEN J O MR O I T XPA I EL S U NMG I AE H S T 2 I R WO N EFO I DNT AOU I S MS B I R EIT BMN R O TE O # NPN NRG AOI I CR E R NPO OR& I O T F F A CNO I LO P I T

PA

AC E IL RP L E U HP2 T A; R UGN NI &I O TT

No application for prior permission for same project or registration or -

Fees payable with application - An application made for the grant of prior permission shall be accompanied by a fee of rupees five thousand only, which shall be paid through the payment gateway specified by the Central Government - Rule 9(4)(a) of FC(R) Rules as amended on 10-11-2020.

. / ) 4 5 " ) 2 4 . / # . ' ) % 2 / & ' . ) 4 0 % # # !

2 / & . / ) 4 !

2 4 3 ) ' % 2

FIN RVED ENEIDO Y

O GS BU E NR

NT E V O N Y S E O T O O DOU L T I O E A T A OR T T N N C 2D N'O R H I CP I RAA O S H U ( G C OVI E CEFPN H CI S M T S E F G E L I E B R I

2 O I HP C H N R I H P E W U E N T A E P N T G N R H U WE R S E OT F I I FAR D ONO T ME I F E H ) T I RD E F S LB I R T

S N A RO T RS ON I N!A F D E C A E F S I W

F EAV OEI U O I EO C VM L I R FOFE SN MAT T VN P DI OO N N I O A E PR O*V E OE= U LS WBEO U T I A

M(NA C T I V A S O N SCT

P M I IF E A S A OH T I NEO A (

RR S EG I E N I

N R M I O S R P C E I ENL E G

O I T I T S O S S F El YV T OT EB I E Y C N I SR

R U A I N D L MO! T T$H NS L E ESL I TMDU EO A 4 OI AT2 B D E A D E H S M I B E M S N M L T D# EN R S T E L I L I E U L A R R E T E A E R A & E F T R C-N R ClREDL T EN OI

O HI I E F S XFRPYE L G NW T UO S O N O Y I P

E S E N I YARC RQ EN R PYE R D I T E I B

AAR O= OE NN T NAME U N F O S R T I S L

UAUMTBGQE L & LE T A N L L L I A

N N R OD TI L

O E E U !

E

I I H N A C O S N E R R N M N V

2 S EGH I H O A D N O E I H L T O I A S 3I L S G F E D T N I U S I T OE! BF SMST E2 E O7$ E l N C T I I T N N T 2 I I

T H N E BN OMR S N R ET R# W S S N E T T!E E A# TE; E RV I N N ONE 2 MMFT& MR& OM I O O E .

G F POLLOFF # N S A I A U S R C A T S T TO DC O E

I R'TS U NM E&DY PO O OLSN D! A B E

N BAO L G RN EDT RIIANI A N R I I I R R S T

O E OD FT E E T PN C T I 2O R R! NO I HNO L T PN N R E)HY O OGECE NU PNN S N E R N N U O F U 2 N L N # C VFGL O O I O O Q R I M S A T O I F N I O AO I S N O T ET C O NI I R A LN ENS I I HTS T I T PGA AA HI A NRC AA N E E T T B N T I N S O TE OS S R AO PGETTNUISI C MM B L I ; I N T R I I N G T !M-R E R OEOST HRO I T U O S I A R I E C C COF F N DUSB Y T R N E O R ER R F I EA U I T A FO RUNFUR N HE L 2 N FD S 3I E ) T ) TOFCBAOOT I

NRRSOEENI

OEOARCMIR T l

ADN CP RPF R O N LO

GY OL A #

NNN ASR#

I T H A

E O N I H S

I V A G T T L T

I L I E A N Y C A D E T

NHEO

R A NO I FH ATST

) NO ERC GR O WF& EEI NI S R O V D E T I U N CBYN D R Q B E E UE NE

M Z AR

LDS SI D U T R T A N

E I E S Y F I T #

HAVUENR D O R E T

NRASE M I E R A NASW W PTUA OEN TTPA H E C I N I S O Al T T

R DC ! .ERI A E A N M T C OR !NV2 I I l U NR # E I D T I RP EF/& CT C E R R L H YO F! A VRFE V OOOCTE O T T 'NTFTKR !N D N L E E LONOERO P E A I L A M H S S R M A H R S S G ND T T WUO I A N ON N R C E 0 I EMO E E T O R N E R #E

C F M B EDOEE H # EPNR ST !

S S3 HRORNR A O F

T I O O OT I RN H O F T I T A E O T TR A C C PCEC EYNI T N I P !S G L Bl E A R I P I O L I KP M M E SE Y T U $ C I R N G O D H EAAE RAOE C T N M S O N D RF2 E N NOA EISOA M I N S S F R DHSA A DON AA E O EWE C M R E E S I NNK EA L T I S E L X D I H U E A A OAH I A A BC V CB 4T SMT T

UOI

Noel Harper

-

vide

Para 6.2 I-35

An application made for the grant of registration shall be accompanied by a fee of rupees ten thousand only, which shall be paid through the payment gateway specified by the Central Government - Rule 9(4)(b) of FC(R) Rules as amended on 10-11-2020.

-

Application electronically

`

-

-

a

-

-

Registration or prior permission to be granted within 90 days

Aadhaar number, Passport or OCI card mandatory for prior permission or registration under FCRA -

-

% $ ) 5 ' 7 ! , . / ) 4 ! , 5 ' % 2 . / ) 4 5 " ) 2 4 . / # . ' ) % 2 / &

L L L L L S R R E E E

Y Y G N N N D D L L L L I I YN D A S R !

E AR

A U I I E A T O F I L V H R

A B A D N E !

O O O I N N D T T L R E I R CA S A T Ol 2 I G I H T U A I I I C4W VDEAPFHIIE S L E 2 T T T N Y P E L I T H N E I N

I S S T E T N D P #

G C A L A L CV L P N C A O

A T R H S #

E Y R A E I P E R O C E E &

! & PR O T AEEE E CAPL I C OSE# T I L G # S T P D P R V L I D

2 I L I T C P

AE S F C F A I

2 A T D

NO AW N ONN P NH I E NES A

TA E SE E SL )

OR A I CP I WC G T # EWR Y3OR BTI S E

G T Y H N O R

Y A l E I T A E T A I

A I V T I U

L

D B I ITA D O = I TDE T X = N S & R VDE 2!

S OH EA T

F I R NY SWI I ONPR EE T ODI YlER RE T 2 E E E E !

P OTL H V G

I E A O )

N I T R R

T R I AEHHT ) SlO EU H!EEEU I # S E E

2 D

I

T E & A M ) T B $ F T U R OADT OEF CTI C N S ME & # NS 2$PA I O U D DNAEHPOEEFE D B H !

R O U !

C T H G A S E I O & F H I A#WR T E I E P US Y R I S L S T T E W D2 NE OWT R T 2R L O A CS )R E E T&EFTN F C P T E EDS NI FTLLT) HDI I E N F # L S E O A B # D N S N T ) F.OE O T LPWNDO O I S NT& M S OF UO RE E EO A I O & S L O T S G A L A I

EM# L

I P T OS O 2 R YUI C!GD D NINDF FIT .

A A R E S O A

G W L E E

F I L S E

I I T

R E 2 O T SI E E EE VI S A YN E E F

E E I ET P

G T PT N D E R T

C I

R D N H AI ) YR # NN SDUDR G WT A I E VAIS A

MNNAP E ) I W AD N O D E L I G O T F T N R OI L FE I

& T FB D OYN I EN !EB A OT NN &) I A E OO)YER TU T O N OE D

O H R I O = S I F U '

R 2 R B I E C !

O V

CT I I T ) T A T

I TH EE H& L NR EFE O E YT C C EO L #C0DR 2 ) LU A I YCODT ) N U F

D N O S S T

E U T

A N

A V L Q &S EE HA E BETEHF AU F! R #

O S L N

G R R S E I I E T N ; T M E I

A D FFHPO2 FDS LH & ! T GO GO A EET D EN A T L I T O N 2 R

# L H O N O S F O E O N A EE 2DA MAU L# D C AR EAT F FSA

T

R T E Y & # H R H S S H C O N

H P O I !

A

S N O D S R E H !

E

A

D T R F S # E T C I & S L EG OE I US E G T O S

T NNMRE

E

I N T L R

A N L S I N S

N H U L I I T P I S P R

P A l ) N Y L L U R

N T PUEOT E G N N O N I OAMOSO XI P( R E ESL C E V A

T T T

H I I E O I

CD2N !

O O T O E E SEO H GCRT M T X H E U I EUEM T R D

S I I I C ; R l I F T V

A T E U E D

T

I O S T E E Y

O 4KS I DA 'AA G RA F I lBA D AE A OTTTCFF ROR IR ) E PT O E A O I ( N O D

W

R R ) O E O C I O

E N L

C T F R

R DMSE E I CE R E MATN TV I I F P E B E

L Y I

E H O T S O S L Y

D R R

N E l D T G P P F I R R M B I N T E S L OEA EGC PA M G O F O I I L O N NB A

I O X P D N S A N F

O N E .

L L I N P D

D A E I

D F I EEEA L EBF ) L O AX T O# O ! R T I R I RE

) N HA A S I WO L L U A S N C T E E

I Y S U D G A E R E

R E A O T

R

A C I W E C B A!SHEM R O H

V N FO N E D E I N A V

A V H S E W

I T I C L E l O N DL T Rl S E E O I I PI GK O OR VCEO R ATR T S P I

I EL R S LEGN H' T SO T I DNMI I H T.I O O T EE E S N V N A I T N R F D N

A C A E T N

) H AOOT I F M

R I I E L ETHIR OER ) !A AP O N H A 4 G E L

O R E C M I R E H A

C C C R (C NS

U A THE RR IRTHETACC OO B 2 U I L R O

P

& P E C l W C L L AI I R I O N T G F Y T O L S V ) I E R I E F L I T D # U P N B S S XF FE E R T P EFFT FE A H O S O HT& DFBH GOY.U) O E ) YNE R O E P

Y O O 2 R F D O D T L M B I N A T E W L D SL R O 0D LMWE #U ED E E S F H T N I N R RY!N E C H P E Y N G

E O N I D I N D AEER E R T OR O 2 O N YL A T T D C P W R E N L D

N O W T R I I E S F A I O R N

A E OANNWEEF I H F O R EL A L M O E I D I

I E E R D R A I L

E E I L V E R B I W T NN I L C EV U D PDTN T

E R G A N R N

N T T T L L E E L A I O X I VE U S l OO U YI E ET N AA S E

A

X X A FH U EB ES %A R I I I SP SR WE 'T NI BT O PS VEA I B %B CR R T T0S T I;E I

-

vide

proviso

-

Application for renewal

I-36 Para 6.2

Application for revision to Central Government if adverse order passed -

-

-

Appeal before High Court

Validity of registration is for five years and its renewal

i

-

Extension of FCRA Registration Certificates upto 31-3-2024

ii

-

The validity

. / ) 4 5 " ) 2 4 . / # . ' ) % 2 / & ' . ) 4 0 % # # !

2 / & . / ) 4 !

2 4 3 ) ' % 2

E#YS S2 S E A E B I 3 L G

U L#KR ' E L R A RE

O H&E F SMR SO .

NRAEESM H E E T OOB T L A I U & U T EOC2D A T l N C R I N I T lDT E S N R F EE I G MO OI G R ER DCIR T N O H R A EEL O FFCPHU C A T C O PF GE EA I ED N EO Y O2I T A Y V RB! R CTD!I ND C lE E I E@POT L I X T A T E R ETC U U M E E CNCRFBR I E I R OOT R XF ETE O EN HN OT C T ETR A OD I 0 D# FMV N O ENA N A N LE RDI HG A lRTE I WVF E E R

R EOAB O O& N'NM = F ELA

R A EEF RRHMBO OTT S N

I

H F DT

EW

N# NN F

O DAO E

E I EYML EW T D HI A R E XUDT CTNA R A I I OP NS A ; L ED T P O D P MINNN E T O I AD O C I % H E T C N T A M NAC UIR !MA A FWT

REL E ESC E DI DDU AD! N 2 MT! UN O O 2 I NN# N NT

O ONO T & I I I ET T U T

A F A A M B R O R R T T T S

DS SS S I L I I E N I G G G L A EU E

EAR T R R RE

T F N FEDN FU O O OS EO

L OA E HD EH EC T T T

W C E A T A GD C C!E l FN N l!N I I I E TOH E T T R S R 2R M N

I E E R N A C ER C#O S E&FN EMUA H NO HEFS N C T AOD TN RE I E T FNA E F T L O U D OEF C E LP N LMA2 I L A E A WOP WMD2 E ELPM EOR L A

A NA NCE # S S EHI D& EEI R SHA RR SF ON S RF GTNE NCI OO L OE F I !

TU BC" K N N 2 E EEU

O

EH B I

S TO T 2 L C

L A

NFC E OOA# C AL H I L S E& P ES U L R HF PU 2 E F O T R A PNF O R T YOO Y DN ! R E R I EU E S T DS E L C I VE VNOO A %S %UPC T -

(2

Para 6.2 I-37

of certificate surrendered under section 14A of the Act shall be deemed to have expired on the date of acceptance of the request by the Central Government - Rule 10 of FC(R) Rules as amended on 10-11-2020.

-

An application made for renewal of the certificate of registration shall be accompanied by a fee of rupees five thousand only, which shall be paid through payment gateway specified by the Central Government Rule 12(4) of FC(R) Rules as amended on 10-11-2020.

-

L FL E N LO l A OMT I I H U OR T SD2 O A C CCE I C N R I A N L E O E P I O T P T H PO I A T E ANTR A H F T R T OSO S T I I F NN S I YGO FO G E T ) I NE R I D T OR I FI DALO TF ECA EO I V L E L E WP P T

EPEA T NAHCMA E TlOC l E I F C R I T O H T FR R TT

O E O Y E

R C R NO EC I

T F FDPEA I H O X D EE T NV TN FEN O OI I EEOHAD T CH TRE A T Y E R MGD T E R T I E OH S R D N SO I I RT E I L G F F A ENE FM VDO R O A E FIBES ES T E O T A HA A ET R EAS NT F CDE S OI ENE I EL T T G O I VHU A I EI S T AT2 L R L A U H E M R CFQT O O 2 O E S NL T I R# R AA G DF CW YEE S& R DEBRMA F EN DFEEO MEEOE Y R I EDE ER N

T EO EV AA $F PCBl No receipt of foreign exchange till registration renewed - No person whose certificate of registration has ceased to exist shall either receive or utilise the foreign contribution until the certificate is renewed - Rule 12(5) of FC(R) Rules as amended on 10-11-2020.

-

Note 1: A certificate of registration granted on the 1st January, 2012 shall be valid till the 31st December, 2016 and a request for renewal of certificate of registration shall be submitted in electronic form accompanied by requisite fee after the 30th June, 2016 and within the 31st December, 2016.

Note 2 : If no application is received or is not accompanied by renewal fee, the validity of the certificate of registration issued on the 1st Janu-

% $ ) 5 ' 7 ! , . / ) 4 ! , 5 ' % 2 . / ) 4 5 " ) 2 4 . / # . ' ) % 2 / &

T S DH DROF DE F YD S S C O B O O L T E I NEI2 N! R EHYO U F L E U

T T K G G S B E E N P A N SA OA A

E# I T T D M EF H O L R O

R A ES HL & T NTU A N!RI S C I CER S SC OOP

M R2F SHF W U l N E E O # S I E S N E S S O I T Q E R P E T R A T E R O G E V&EE S L E EE T R I OE HR NPR B OET U S SPF T !

PF OUE A A C H N H2 R O 'HASER S L T H A C A S E H

T T L T O I O L S H l Y ENNADA N SE

DT NI E T O T

N E B R S A R V IITNHD SINNI A R E A O A H F G A A W R TEE EE G D A I E I U S P T C TT R T EI H EC ADL WWL UI S N R U A / R I S W A N AR EU L TI ED OO R 2 S T E L ) L S E N I PN E M F H L S I S F E HA SE W ET O D4E O EE V O L H

T R U I E E U T EP NR N SNHEVSN T BS GWSET L E V X F N E A O I L O S UWL N E AE NOVO L YN I A I I E U O I T T E E A H & A M C I N S Y D E A A S R

EGNRHT I E S N R O E V R A I N R R D A CI HMV L T I RO SR C T I R L L E P T Y S l S S T R N O O

P F N E U l L I N A I D E OI G V XF XE FOR G O R L N O D E T N N P I P I T O E E O E I U N T HS R O

E T O T E R R E I SN T O ' A I E AUUC I A SR TGT H2 T P FN R R B L TI A T U NIE TH FDI O T ) O S F T A E C O A S E I R R 2 BOS CO F I T M I R I T R R I E H E L I I S

C S T G T A G N TE E D R N E T R P T T I R S A # EP N T N IAEF O V A

O R A P E W L N E I UCCI COR EG A GEFA& T T E O # l RFS N R B O

F F Y A A N E E R N F I A O I T I C ICC N TPO V I U Y E G T E F E C I R A D E D S I L N N ET H E E ENAAE DOALY P G U !

H T R E H O

A C R L P SI NEMHE I HC I 2

C N E M Y O T T T L ETl N T A I UA R

NI OOF A X B T # H T

N O H I W I O O R R O E C T H U T E T E& R T T F I R D O I D N R l L S N N A E T S H S D G F W E F F I U E E E R I S O A A T E V T U O N T I O G R C T E I M E R 2 C H L O F F T N E D I A E N I D C E T T I G T O E AE YCA' RE V CL N N T P R E E NNUE T I R N F S I I T F N L I E E U U S E R P T C E DU E G D AOA Y O T T L D F C A E O A l I H S D R A U T I A C LONSOYSS L L F I T E T T L A M S I R I T T N N X 2 AU T I I A S TR H N I AANDR EI NI VOAN WSGH T O E S E C C UE R T N O I OS EC OT NT #2 ESI N G NR S U E U H I I E A T H E I N I L A T

S OHUT T E T T T Q G E E E M DI ME U A A # EI 4O U U EV R E N !

HH NT R R FI IR 2 ) BR BO AT CT C ) T& 2VMT `

Policy for granting permission or registration

I-38 Para 6.3

ary, 2012 shall be deemed to have ceased after the 31st December, 2016 and the applicant shall neither receive nor utilise the foreign contribution until the certificate of registration is renewed.

-

(6)

-

-

`

SDNODD E E HET N O T I DA A A WN T A C R DED l T T I ) SNX T ) AE) I R !

G E S! 2 E C R D2D# E N N#E& T A H OO &AN T I 4

T S T O A

DI S

R R )I S

T A )V

S OE I )I

G TY !$ E 2S R F

#E R

O !

&

Y N 2NO

R G I #ET

I E &EP P R X W U

E O ETD E

& G HEI

4BLNR S A O I

DV R F

R ) ON I UE

) I A B F D R I A E LO F G A . !

PMN WE E EEI

R HR E C I M T NI L P T GL EO O ( NAXR E .

H ) I R ) R SEO C F UL I RFL OO DAA YB .Y GW L R NEHPURT 0 C E P I N I S I

R L A I EH I R N R P

A I TWD E XI S E EA

I E L Y EW T P R B A A A P D CA E HHl I E CCT O U I I VT R H H S AP S E WWC HU I Extension upto 31-3-2023 of FCRA Registration Certificates expiring during 29-9-2020 to 31-3-2023

D E I F I C E P S E R A N O I S S I M R E P R O I R P R O N O I T A R T S I G E R

G! N2 I # T N & AF R O G R O

F S NN OO I I T T I C D E NS ON #I

6.3 Conditions for granting registration or permission

. / ) 4 5 " ) 2 4 . / # . ' ) % 2 / & ' . ) 4 0 % # # !

2 / & . / ) 4 !

2 4 3 ) ' % 2

Para 6.4 I-39

L F TEERYO SA EA EDE NSE L IH I A HHET E N E I H R D T T T T L I H DSR D T C N H I S MRIAO LRNL I

T E L G OVCT U O H I A !

F METNT AFONN EV

E R SRI 2 TVSI Y A N K P T E E S L RM N # AOLEH I E H N S E T O S T G EI S N TL & T VE O R R R P N V R R LU N S E EL A I SI E F DD I U E I2 TE R DEE O L T UNPS ECYSV AT A C O A VALC T UDUEIMED S L ' I AEA H I R P OI G I T

T N L R H S T L S C A L PA A N O AHUL S E A

N C NN I RV DC

R TD EI TEUU O GN

NSAOT I B V N R N I N P

T A T W S N E I T I I E I E L I E N N R D T

PG L SNFP# N I H A E E H S

L A R N S A L I O OEC T HTHM

A E A I R S SDT

T E RXEO XMT HO C YHHEHC ERI SF YNOE T K E S E E T FY EEAYR AT T N H PO EL S I E RCHTNN SIYT Y B F R N RL R A T E OENANTCAO E E !

L E E I H N O D D R N H V T

H D N E I T E O E I N O T E A T T I NM O

A HEL F O R A A R F H L T F A D I M T I UN T

T O O W T C S F D E E S ER F UGUNS

I T T EG SGNR T Y N P R L N N ET W U A N A C I E OS EEI FECDRED N C E R O I V M NDM VINERE T O F N P L U I F C O O V I I A I E FT UI EUD S ET T CI U T T R T I R 'SN R T B HBR DOE S D D Y E N E S I FT LIE A ES EET I N X HCL LC O EAN R G D T M E O N E R O A I W EEBAI TC EC N H T S T N N C N R N ONR S R NAITHHVOIE G I O F L U SEEE O TNSTC NI GN L O F T P S # E E N S V F E NI U R LE T O SL I W BMO AO RKEHE E I E E 2 A K TH ' PLMTSYIHC EO LAI L T T S E S L A EL S2 MFTRE ETPSAIIST E V D I R O S H T E T E I H I DI N U A F A U T L A E S S T E NF# A QEH C S NE T HHT F A VAAO& EYT OH IMBTW3 I ST R T E E

PE !M b

-

i

ii

f

L E D NEL N FN C l 2 C EE O OHA O OI I I

I S T STH# T T T P I R R S S

L A U S I E E D

U T R T& B C

P S J E T U N L F I S N R L L E I A UO D T E O A S G NN O I NT R FCC OO E O O U AI N R

H I C T A DD= A T# N

W A !E N C E

OCT N L O D EN T I S N C P T N SG I AU F OA E S O E ;I H2

S R E P GE CD

R = R T T N !

L S Y C S NO

S E U A E I R I T 2 U T AS NNC PG & L A S I E # 2 P OI! E R D A I I T N R BM& 2 C R T E I T C F O W O R E B S N F F I I EI E R OO H N O T L T S # R N

I I T A TER T D NR & PA C R R

R E E E T A C ETEUE

E F DB S T F P PADND

I O R D C N E G T S E NUN NS A RS lU

O E O E I GU W OAN T R R N N I N N R Y T O T N E YI U I E E L NE Y I N Y L A S H BC I T C V

BNT U UL I T C N

I R I IOC R E E O G L

R L

N OH E DS CNO T A O N ; H I O E C T T N E CT I T O I T

I T I T D BT S N C U F!U U I N )

A C N! CI L B I C !BA TE E DA I N L T I l R SN 2R D U N GUM I H T T D D C I E N E OC NE A DR #N RE E BN C L&O OM RNE P HU OL I T WD OAV S S3 CE CRO N F N C C S

N O D E N E S A D EN DE ' R ND GND E GR E E M I A O HE O T A I E D L S C P W I 4M R N EEPN R EA S A RS ;! E O NR E O R N N E CT L E Y = F EOEM L E P O R F C H VA N O I FEPFT OD N SAE T F O O I I O B A Y O I H E# D ' HS L E

T S S S T Y T

BY N U T B D L A G I A A A N L A !U S NNB O OO OHHUWE R T O 2G IAD C IT TEOOTL V R C S E N T S E T E H HMSU U BA UA # EP I RF 2 $ WAE #U & 4 /H #C OI V2

6.4 Suspension or cancellation of registration

or such further period, not exceeding one hundred and eighty days, as may be specified vide

-

-

A C I L P P A Y T I R O H T U A T N E T E P M O C Y B D E S S A P S I R E D R O E S R E V D A N A F )

Application for revision to Central Government if adverse order passed -

% $ ) 5 ' 7 ! , . / ) 4 ! , 5 ' % 2 . / ) 4 5 " ) 2 4 . / # . ' ) % 2 / &

I-40 Para 6.6

Y NUDA YI L E R L S A O l U A L U H I T P G O C T E I R AEEE V C EP2 B

S ENR O 3OH YN T ITA O OH U I SWT T L B E !E EU E N 2$PTB A I U O GR #WR T I N S T &EF N N O F.OE E # O E P M AE S I FYN U G D AI S NNAPE F O)YER O O = F B I

T H& O R C D T E F ETE D HO N S IG R EN RM AU O E D PO E NNMRE H R

L H U UEOT T T EVCD2N S DOCI;O N I A'AATD A N MSEPE E GD

B E R BMD AE I L EA L N BF LNE DL A L R El NFHAE M DE A!SHV A I CENSO VB OH ON NMT I C' RA OOA I L P

C I H A (

S C S R I N I W I T V FL S O P L EO I YNE A E P T R L L I ET #U RY!N E OR O 2 PP T E P R S F H AT E I NN N PDTO I N I OR OYI .

AA I W BT PS T -

-

G !

N! I 2 2 K # A# & & MF F O RO E

T

F

A

T N N N O EO I I T MT C NC E RE S S E N V; G I ON D I 'R E I F LA I E A C R H E T F P N S EO S #Y T N I YN O S BU A T E DR R EO L R P L O E F CP NO E B AG CN N I V A EI C BG N NR E O AT I T CF A A L L ND E ON C I A T N A A Y R C R T

I = S H U I

G C Q U EN

2E 3

6.5 Cancellation of registration

F N D AYI A U O E L CRA O l U A I L R L HC I T P G E P T E E D E PR A R AC EP2 E O! N

S E R Y3OH YN E2 T ITA O I H# OH R I S T W T OTLE E T& H!$ EEU S F T NO 2 PTB A I U R I U G T A#WR A

TN G T&EFN A N .O O F E # EO L E T A E AEMN N I E Y F P G D O PI AE I MNNAP PC T OO)Y R !E CIFBEO=

T S H YCODT& R BETEHF E N O S I

D G DREN

N U A

EE M U S DNPO S R E T M N R

A L R PUE HU T O U V CD2N SEO O I CI ; # RD'AA TO A E P N D H E DMR SB G EEE R I I BMD L OEA ( L N L N A F L EBF RE H HA S N T R I A!SHEM V E W VCENSOA O H

DNMT S I C' E AOOA I L

I I H A L ( NS

C R W N AI I T L O FVFP NS E O E I ) Y E P R T L L A #U RY!N L L OR O 2 T E E R S F H E I C NN N PDTO N N I OYI AA A I BT PS C T Application for revision to Central Government if adverse order passed -

-

-

Appeal against order of cancellation

YTHEFNN O H AC C O O I I M!UTTT T U SSDUCB TI O E N T N S H I A ADN R ET HTE T MRT TIN NEDCADO D !

E E RN E D# R E I S I C F N I VUS V H O I OG D I T Y T R 'E E A FNP R

LTSOAS O N A SSI A& AI R T R NFY T N G OTT I E II ER

#ETSS I T O I S V A F HD EC A O T E

HI S R T F T

R I MPDUE F A N T

FR EEA E ES L EE H H A N HCDTNTIW EE FON! T I I O T BHI

2 STSYUD# E B R A I N T I & E H S AR Y T T DR F T E C O DNV NNI !

E I O E U N!T ERQNCE N DRNE E AUIVNB E S G M HAISNM R O O E A C T D I R T HC GTUNO N NNSOF E NE O I OSM E SGCFI BRNTOT !

O E I TP K NTU! N S B 2 N A I E SER #I O UYMA MT &T QN HE N A FL EARNG OO T E R I U T OAC G F AMA H SNC E R R

A NE E

U 2 MS FP /P

I

6.6 Surrender of Certificate of Registration under FCRA

vide

The validity of certificate surrendered under section 14A of the Act shall be deemed to have expired on the date of acceptance of the request by the Central Government - Rule 10(2) of FC(R) Rules as amended on 10-11-2020.

. / ) 4 5 " ) 2 4 . / # . ' ) % 2 / & ' . ) 4 0 % # # !

2 / & . / ) 4 !

2 4 3 ) ' % 2

Para 6.8 I-41

RNSN E I D MO R D NME RTE UO D NFNN OCIE I I T NM N A O A O R I T T RA S S T I A C R G T E EL S S I E R E G L FNE U O IR2 ENF T OO2 A I T

CA E# T lC A I & I T LCF R P lO E I CPT A R !

D E

ENC T A

N E E E AK HL R T U AF G NMO2 E R EYE T C BAD SMN! A EE TR HC H RT O!UF HESO HR WT O! NFF OO S

R N E #O

PN&T I YI O C R TME S E R C VE OF %S &O

LY TR ST DHD DED! A UE N L E C N ESE T R 2 E O R L BL H U

UO N T N I HT# OT N E M R S A E R R E 3 C T W E C U MU D N CWO S NN;N #Q F AFE NNL OAI O E S L E T = F CC D O OY S S U E

O L M C E S B NNE L U

2 S R S A F GEV !

U S I E N L N O I C S S E

I L E I P I O L T O N B S F R N I A I T U EFY I O T T !O OSH C NNI C MOHE N F I A T E E U A O EHS2T O PS S A R M L # S E T HE & L I ( U EO F R E U D T HNG T R S E T RE FA FG RP SA Y S E O C O E E A D R 2 I V DE E TI 2 F PH A EO

U EES

T O R

R T S R OT ' E N E R P N E A E R O O D R DE O L D

C H I T A U S N EC I T NP E E T E

ERU D NT ER 3WR T I U A S R

E T B N OB LYR I R EO I N I A V I R RUO UER H T R F R I P T C # C O S T T U SYD I N T EN C SW S R L C T I E RT O T AE R OL IT N O I N ; E O R R I A O D # DT# S ER OD E R S S D E E H D 4 N 0 EN R L A EH B T E

T L G L = R E NL U DE BG % NI L I E I

O L E E C

RR OC A I NP RE Y NE I = GW AY CR A T

O S R

C A O N RNNN E NE R & A S A

C N 5 E

A T V P& T OE

CT D SOF E E I I R M E

C T E O S R N C F E L OE NK PO R U S

O O

A .

BO B L E M T E N I T

I Y AES 3NB T F R O A N H

D YD A E T E H F E C A E B S O E

S R O N R L E

M 4 I T T A S F I U T Y OT MR W H S

S A H

H N A T I E T CSN E TI 2 U O I I

G S R C # D S D N R ; N N NCIA I E W W E T N E O L E F O GEC R VOT SE A I I D T H Y I I I T M N E N T HET S S T E N NOT O

S I I A A O T H E C R E O'R R O UNR I .

I T V I ONRO R T L !

T T T

P M F E E E I E C A I L S S HT PT L T I EA D ENDT IT EVI CA A G G AC R N O HI H C ONU S DT HI E / ES N! 4T 4'R UAI SDA !3R I!

6.7 Management of foreign contribution of person whose certificate has been cancelled or surrendered -

or surrendered under section 14A vide

LD SSN GEL NT N AN NR OE O I I OS HA SI T V R NSR S S U A E I O SE BAV HT P I T I N EOE E R U N Y T R H S BS N A T PH AI OL T = RAM M E H L CA T HH HC N T I C NTTH

OU N C GC H C E U I SS W T E N I M N L !

R R L UWE N2 GA NI OF I R F D E E E T E Y# R A TDCN VO F & P HI OF EENU T CF ' C AE EO F P D Y C CMR F R LOI

AOO S A O T C C R C F Y U OE E T N A T O P N BCN O E SMI D AI S G T N #D EA T E N N C I T I I HF T E ETOS A I E I S H A ET ; MROB T A R RODE D Y C C E I T E W TEMD F I S S PI S B I OIE AT TRR I T T L O E SX O PE A S E A HC HS SH NT R S I WOD TO CAYUE OT RP UFBAR S E R O O HSB HP O F TC E E C YEC WS L LWN NR UB NAAAI AU!SY OEHLR FTSYA SCSYO OAIB H M N R N T N E T F E C OAD C E E O S R P! SNR NH E A R D I E E YSE T DE E T S DS NI R BONSU AHPEI T NG ATUOD P E HI D E D C R E S R E A R R ED E I U H E T C A V HDSNS TG O I A N ER E FOW EC NR 7U BP O C )

6.8 Disposal of assets created out of foreign contribution if person ceases to exist or becomes defunct

-

FOREIGN CONTRIBUTION REGULATION LAW MANUAL AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

TAXMANN'S EDITORIAL BOARD TAXMANN JANUARY 2024 2024 Edition 9789357785099 332 PAPERBACK Rs. 795 | USD 11

DESCRIPTION This book provides comprehensive coverage of Foreign Contribution Regulation Laws in India.

This book is helpful for NGOs, legal practitioners, and scholars interested in FCRA compliance and regulations.

The Present Publication is the 2024 Edition & amended up to 31st December 2023. It covers amended & updated text of the Foreign Contribution Regulation Laws, including: • Foreign Contribution (Regulation) Act (FCRA) o Text of Foreign Contribution (Regulation) Act, 2010, as amended by Foreign Contribution (Regulation) Amendment Act, 2020 o Foreign Contribution (Regulation) Amendment Act, 2020 • Foreign Contribution (Regulation) Rules (FCRR) o Foreign Contribution (Regulation) Rules, 2011, as amended by the Foreign Contribution (Regulation) (Amendment) Rules, 2023 o Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules, 2012 • Notifications issued under the Foreign Contribution (Regulation) Act 2010 • Guidelines and Circulars o Guidelines issued under section 36(1)(a) of the Banking Regulation Act, 1949 – Implementation of the provisions of Foreign Contribution (Regulation) Act, 2010 o Guidelines for consideration of proposals for acceptance of foreign hospitality under the Foreign Contribution (Regulation) Act, 2010 o Standard Operating Procedures ('SOP') to open and operate the 'FCRA Account' as provided under section 17(1) of the amended Foreign Contribution (Regulation) Act, 2010 with SBI, New Delhi Main Branch in terms of FCRA Amendment Act, 2020 o Advisory for Compliance by FCRA NGOs/Associations with the amended provisions in FCRA, 2010 and FCRR, 2011 o FAQs on FCRA, 2010 o Advisory to NGOs on Foreign Funding o FCRA Account o Unique ID of NGOs Receiving Foreign Contributions o Charters o Submission of Applications for Revision of Orders under section 32 of the Foreign Contribution (Regulation) Act, 2010, read with rule 20 of the Foreign Contribution (Regulation) Rules, 2011 • Case Laws Digest The book also covers a Guide/Short Commentary on FCRA (35+ Pages), including: • Foreign Contribution • Exemptions from Restrictions on Accepting Foreign Contributions • Restrictions on Acceptance of Foreign Hospitality • Restrictions on Social or Cultural Organisations • Registration for Accepting Foreign Contributions • Other Provisions of FCRA • Offences & Penalties • Powers of Central Government • Procedures under FCRA

ORDER NOW