© Taxmann Price : ` 1195
Law stated in this book is as amended upto October, 2025
Published by : Taxmann Publications (P.) Ltd.
Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India
Phone : +91-11-45562222
Website : www.taxmann.com
E-mail : sales@taxmann.com
Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India
Printed at :
Tan Prints (India) Pvt. Ltd.
44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India
E-mail : sales@tanprints.com
Disclaimer
Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications.
No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.
For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.
1.10.18
1.11 Words and expressions used in the FCRA, 2010 and not defined under the FCRA,
1.12 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to key Definitions and Concepts under the FCRA, 2010
1.13
1.14
Regulation of Foreign Contribution and Foreign Hospitality
2.1
2.2 Restrictions on acceptance of any foreign contribution or on acquisition of any currency from a foreign source or on transfer of any currency accepted from a foreign
2.3
2.4
2.6
2.7
2.8
2.9
2.9.1
2.9.2
2.9.3
2.9.4
2.10
2.11
2.12
2.13
2.16
tive expenses and utilisation of
eign
2.17 Consequences of acceptance of article or currency or security in contravention of the FCRA, 2010
2.18
of the FCRA, 2010
CONTENTS
Registration
3.1 Certificate of registration or prior permission
3.2 Application for registration or prior permission
3.3 Identification document 110
3.4 Application for obtaining registration or prior permission 110
3.5 Registration/prior permission: summary of the procedures to be followed and compliances required 114
3.6 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to registration and prior permission
3.7 Judicial pronouncements
3.8 Permission for receipt of foreign contribution in instalments in case of prior permission
3.9 Validity of certificate
3.10 Suspension of certificate of registration
3.10.1 Grounds for suspension of registration
3.10.2 Time period for suspension of registration
3.10.3 Judicial pronouncements
3.11 Cancellation of certificate of registration
3.12 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to suspension, cancellation and surrender of registration
3.13 Custody of foreign contribution of a person whose certificate has been cancelled
3.14 Other grounds for cancellation of certificate of registration or prior permission
3.15 Cancellation orders
3.16 Consequences of cancellation of certificate of registration 154
3.17 Application for registration after cancellation
3.18 Voluntary surrender of certificate of registration 155
3.18.1 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to surrender of registration 157
3.19 Custody and management of foreign contribution and assets created out of foreign contribution 157
3.20 Renewal of registration
CONTENTS
3.21 Renewal of registration: Summary of the procedures to be followed and compliances required
3.22 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to renewal of registration
3.23 Change of name, address, aims, objectives, key members or designated bank account
3.24 Change of Name and/or Address: Documents required for Form FC-6A 166
3.24.1 Change of nature, aims and objects and registration with local/relevant authorities: documents required for Form FC-6B
3.24.2 Intimation of the designated ‘FCRA Account’ in the State Bank of India, New Delhi main branch and change of another ‘FCRA Account’ of Choice: Documents required for Form FC-6C
3.24.3 Opening of additional foreign contribution utilisation bank account: Documents required for Form FC-6D
3.24.4 Change in office bearers or key functionaries or members: Documents required for Form FC-6E 170
3.25 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to change in name, address, objectives, foreign contribution account details etc.
4
Accounts, Intimation, Audit and Disposal of Assets, etc.
4.1 FCRA account(s) 172
4.2 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to banks and banking related issues 175
4.3 Intimation of foreign contribution 176
4.4 Filing of annual report/annual return
4.5 Declaration of receipt of foreign contribution 178
4.6 Submission of annual report/annual return in Form FC-4: Summary of the compliances required 178
4.7 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to filing of annual returns 180
4.8
4.9
4.10 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to maintenance of accounts
4.11 Accounting statements and other records
4.12 Audit of accounts
4.13 Rule 17 of the FCRR, 2011: Annual intimation of foreign contribution by the recipient
4.14 Certificate from chartered accountant
4.15 Charter for the Chartered Accountants
4.16 Audit by the central government
4.17 Foreign contribution and candidate for election
4.18 Associations which have been granted certificate of registration or prior permission: Summary of compliances required
Inspection, Search and Seizure
5.1
Adjudication
7.3 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to revision of an order
Offences, Penalties and Compounding of Offences
8.1
CONTENTS
8.3 Relevant portions of the FAQs issued by the Ministry of Home Affairs, Government of India relating to offences and penalties and compounding of certain offences
Miscellaneous
9.1 Inspection and investigation 223
9.2 Judicial pronouncements 224
9.3 Immunity from suit 237
9.4 Power to give direction by the Central Government 237
9.5 Exercise or discharge of powers or functions of the Central Government by specified authority 238
9.6 Exemption from operation of the FCRA, 2010 238
9.6A Judicial pronouncements 239
9.7 Transaction between the Government of India and a foreign Government 242
9.8 FCRA, 2010, and any other law 242
9.9 Power of the Central Government to make provisions to remove difficulty 242
9.10 Making of rules by the Central Government 242
9.11 Modification or annulment of order or rule made 245
9.12 Repeal of the Foreign Contribution (Regulation) Act, 1976 245
ANNEXURES
ANNEXURE I : FOREIGN CONTRIBUTION (REGULATION) ACT, 2010 251
FOREIGN CONTRIBUTION (REGULATION) RULES, 2011 280
FOREIGN CONTRIBUTION (ACCEPTANCE OR RETENTION OF GIFTS OR PRESENTATIONS) RULES, 2012 296
ANNEXURE II : FORMS AND DOCUMENTS REQUIRED TO BE SUBMITTED ALONG WITH FORMS 299
ANNEXURE III : CHARTERS ISSUED BY THE MINISTRY OF HOME AFFAIRS 369
ANNEXURE IV : DOs AND DON’Ts ISSUED BY MINISTRY OF HOME AFFAIRS 379
ANNEXURE V : ADVISORIES ISSUED BY MINISTRY OF HOME AFFAIRS 383
ANNEXURE VI : GUIDELINES ISSUED BY RESERVE BANK OF INDIA AND MINISTRY OF HOME AFFAIRS 386
ANNEXURE VII : NOTIFICATIONS, PUBLIC NOTICES AND ORDERS ISSUED BY MINISTRY OF HOME AFFAIRS AND MINISTRY OF FINANCE 401
CONTENTS
ANNEXURE VIII : INTRODUCTION OF FOREIGN CONTRIBUTION (REGULATION) ACT [FCRA] RELATED TRANSACTION CODE IN NEFT AND RTGS SYSTEMS
422
ANNEXURE IX : OPENING AND OPERATION OF ‘FCRA ACCOUNT’ 424
ANNEXURE X : 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), 2020 431
Registration
CHAPTER
3.1 CERTIFICATE OF REGISTRATION OR PRIOR PERMISSION
Basic requirement for accepting a ‘foreign contribution’ from a ‘foreign source’ by a ‘person’ is either registration or prior permission. Accordingly, foreign contributions can be received only by the following two categories of organisations or associations:
Associations or organisations registered under the FCRA, 2010; or, Associations or organisations granted prior permission under the FCRA, 2010.
Prior permission is granted by the Central Government, for acceptance of a specified amount of foreign contribution by an organisation (not registered with the Central Government under the FCRA, 2010), for implementation of specific projects or activities relating to definite cultural, economic, educational, religious or social programmes, from a specific source. No time limit has been specified under the FCRA, 2010, for submission of application for granting prior permission.
Sections 11 and 12 of the FCRA, 2010, and Rule 9 of the FCRR, 2011, prescribe procedures and compliances required for obtaining certificate of registration and prior permission from the Central Government.
Section 11 of the FCRA, 2010, provides as follows:
Section 11(1) of the FCRA, 2010, provides that, save as otherwise provided in the FCRA, 2010, no person, having a de nite cultural, economic, educational, religious or social programme, shall accept a foreign contribution, unless such a person obtains a certi cate of registration from the Central Government.
However, Proviso to Section 11(1) of the FCRA, 2010, provides that, any association registered with the Central Government under Section 6 or granted prior permission under that section of the Foreign Contribution (Regulation) Act, 1976, as it stood immediately before the commencement of the FCRA, 2010, shall be deemed to have been registered or granted prior permission, as the case may be, under the FCRA, 2010, and such registration shall be valid for a period of ve years from the date on which the Section 11(1) of the FCRA, 2010, comes into force.
CERTIFICATE OF REGISTRATION OR PRIOR PERMISSION Para 3.1
Section 11(2) of the FCRA, 2010, provides that a person, referred to in Section 11(1) of the FCRA, 2010, may, if not registered with the Central Government under Section 11(1) of the FCRA, 2010, accept any foreign contribution only after obtaining the prior permission of the Central Government, and such prior permission shall be valid in the following manner:
Speci c purpose for which the prior permission is obtained; and
Speci c source from which the foreign contribution is received.
The Ministry of Home Affairs, Government of India by exercising the powers conferred under Section 46 of the FCRA, 2010, vide Public Notice No. II/21022/36(0025)/2025/FCRA-II, dated April 07, 2025, has directed that the validity period for receiving and utilising the foreign contribution through an application of prior permission shall be as follows:
The validity period for receiving foreign contribution shall be 3 years from the date of approval of the application for prior permission.
The validity period for utilising the said foreign contribution shall be 4 years from the date of approval of the application for prior permission.
This Public Notice dated April 07, 2025, also provides that, the prior permission applications which have already been approved and where the remaining period of the approved project/ activity in the prior permission is more than 3 years, the above time limit shall be recognized from the date of issue of this order instead of the date of approval of the application for prior permission.
Moreover, notwithstanding the above mentioned provisions relating to the validity period for receiving and utilising the foreign contribution through an application of prior permission, this Public Notice dated April 07, 2025, has empowered competent authority in the Ministry of Home Affairs to allow extension in the afore said validity period for an association/ organisation on case to case basis, based on the merits of the case.
In the said Public Notice dated April 07, 2025, it has been provided that any receipt or utilisation of the foreign contribution beyond the above said time limits shall be considered as violation of the FCRA, 2010, and in case of any violation, necessary punitive action shall be taken.
The Public Notice No. II/21022/36(0025)/2025/FCRA-II, dated April 07, 2025, is available in the ANNEXURE VII.
Proviso to Section 11(2) of the FCRA, 2010, provides that, the Central Government, on the basis of any information or report, and after holding a summary inquiry, has reason to believe that a person, who has been granted prior permission, has contravened any of the pro-
3.2
REGISTRATION
visions of the FCRA, 2010, it may, pending any further inquiry, direct such person prohibiting the following:
Utilisation of the unutilised portion of foreign contribution received; or
Receiving the remaining portion of foreign contribution which has not been received; or
Receiving any additional foreign contribution, without prior approval of the Central Government.
However, further Proviso to Section 11(2) of the FCRA, 2010, provides that, if the person referred to in Section 11(1) of the FCRA, 2010, or in Section 11(2) of the FCRA, 2010, has been found guilty of violation of any of the provisions of the FCRA, 2010, or the Foreign Contribution (Regulation) Act, 1976, then
The unutilised amount of foreign contribution shall not be utilised without the prior approval of the Central Government; or
The unreceived amount of foreign contribution shall not be received without the prior approval of the Central Government.
Section 11(3) of the FCRA, 2010, provides that, notwithstanding anything contained in the FCRA, 2010, the Central Government may, by noti cation in the Of cial Gazette, specify the following:
The person or class of persons who shall obtain its prior permission before accepting the foreign contribution; or [Section 11(3)(i) of the FCRA, 2010]
The area or areas in which the foreign contributions shall be accepted and utilised with the prior permission of the Central Government; or [Section 11(3)(ii) of the FCRA, 2010]
The purpose or purposes for which the foreign contributions shall be utilized with the prior permission of the Central Government; or [Section 11(3)(iii) of the FCRA, 2010]
The source or sources from which the foreign contributions shall be accepted with the prior permission of the Central Government. [Section 11(3)(iv) of the FCRA, 2010]
3.2 APPLICATION FOR REGISTRATION OR PRIOR PERMISSION
Sections 12 and 12A of the FCRA, 2010, and Rules 9, 9A and 10 of the FCRR, 2011, prescribes the procedures, conditions and requirements for obtaining the certificate of registration or prior permission from the Central Government, and also the period of validity of the certificate of registration so obtained. The said sections and rules are discussed hereunder.
Procedures, conditions and requirements prescribed under Section 12 of the FCRA, 2010, for obtaining the certificate of registration or prior permission from the Central Government, are as follows:
Section 12(1) of the FCRA, 2010, provides that an application by a person (referred to in Section 11 of the FCRA, 2010), for the grant of certi cate of registration or giving prior permission, shall be made to the Central Government, in such form and manner and along with such fee, as may be prescribed. Rule 9 of the FCRR, 2011, prescribes such form, manner and the amount of fee in this regard.
Section 12(1A) of the FCRA, 2010, provides that every person, who makes an application under Section 12(1) of the FCRA, 2010, shall be required to open a ‘FCRA Account’, in the manner speci ed in Section 17 of the FCRA, 2010, and mention the details of such account in his application.
Section 12(2) of the FCRA, 2010, provides that on receipt of an application under Section 12(1) of the FCRA, 2010, the Central Government shall, by an order, reject the application under the following circumstances:
If the application is not in the prescribed form; or
If the application does not contain any of the particulars speci ed in that form.
Section 12(3) of the FCRA, 2010, provides that, if on receipt of an application, for the grant of certi cate of registration or giving prior permission, and after making such inquiry as the Central Government deems t, it is of the opinion that the conditions speci ed in Section 12(4) of the FCRA, 2010, are satis ed, it may, ordinarily within ninety days from the date of receipt of application under Section 12(1) of the FCRA, 2010, register such person and grant him a certi cate of registration or give him prior permission, as the case may be, subject to such terms and conditions, as may be prescribed.
Proviso to Section 12(3) of the FCRA, 2010, provides that, in case the Central Government does not grant, within the said period of ninety days, a certi cate of registration or give prior permission, it shall communicate the reasons therefor to the applicant.
Further Proviso to Section 12(3) of the FCRA, 2010, provides that a person shall not be eligible for grant of certi cate of registration or giving prior permission, if his certi cate of registration has been suspended and such suspension of certi cate of registration continues on the date of making the application.
Section 12(4) of the FCRA, 2010, prescribes the following conditions for the purposes of Section 12(3) of the FCRA, 2010:
Section 12(4)(a) of the FCRA, 2010, provides that the person, making an application for registration or grant of prior per-
REGISTRATION
mission under Section 12(1) of the FCRA, 2010, must not be a person coming under any one of the following categories: Fictitious or benami;
Prosecuted or convicted for indulging in activities aimed at conversion through inducement or force, either directly or indirectly, from one religious faith to another; Prosecuted or convicted for creating communal tension or disharmony in any speci ed district or any other part of the country;
Found guilty of diversion or misutilisation of its funds; Engaged or likely to engage in propagation of sedition or advocate violent methods to achieve its ends; Likely to use the foreign contribution for personal gains or divert it for undesirable purposes; Contravened any of the provisions of the FCRA, 2010; Prohibited from accepting foreign contribution.
Section 12(4)(b) of the FCRA, 2010, provides that the person, making an application for registration under Section 12(1) of the FCRA, 2010, has undertaken reasonable activity in its chosen eld for the bene t of the society for which the foreign contribution is proposed to be utilised;
Section 12(4)(c) of the FCRA, 2010, provides that the person, making an application for giving prior permission under Section 12(1) of the FCRA, 2010, has prepared a reasonable project for the bene t of the society for which the foreign contribution is proposed to be utilised;
Section 12(4)(d) of the FCRA, 2010, provides that, if the person is an individual, then such individual has neither been convicted under any law for the time being in force nor any prosecution for any offence pending against him;
Section 12(4)(e) of the FCRA, 2010, provides that, if the person is other than an individual, then any of its directors or of ce bearers has neither been convicted under any law for the time being in force nor any prosecution for any offence is pending against him;
Section 12(4)(f) of the FCRA, 2010, provides that, the acceptance of a foreign contribution by the person, referred to in Section 12(1) of the FCRA, 2010, is not likely to affect prejudicially the following:
The sovereignty and integrity of India; or The security, strategic, scienti c or economic interest of the State; or
The public interest; or Freedom or fairness of election to any Legislature; or Friendly relation with any foreign State; or Harmony between religious, racial, social, linguistic, regional groups, castes or communities.
Section 12(4)(g) of the FCRA, 2010, provides that the acceptance of foreign contribution referred to in Section 12(1) of the FCRA, 2010, shall not result in the following:
Lead to incitement of an offence; [Section 12(4)(g)(i) of the FCRA, 2010]
Endanger the life or physical safety of any person. [Section 12(4)(g)(ii) of the FCRA, 2010]
Section 12(5) of the FCRA, 2010, provides that, where the Central Government refuses the grant of certi cate of registration or does not give prior permission, it shall record in its order, the reasons therefor, and furnish a copy thereof to the applicant.
Proviso to Section 12(5) of the FCRA, 2010, provides that the Central Government may not communicate the reasons for refusal for grant of certi cate of registration or for not giving prior permission to the applicant, in cases where there is no obligation to give any information or documents or records or papers under the Right to Information Act, 2005.
Section 12(6) of the FCRA, 2010, provides as follows:
The certi cate of registration granted under Section 12(3) of the FCRA, 2010, shall be valid for a period of ve years; and
The prior permission granted under Section 12(3) of the FCRA, 2010, shall be valid for the speci c purpose or speci c amount of foreign contribution proposed to be received, as the case may be.
[Also refer to the discussion on Public Notice No. II/21022/36(0025)/2025/ FCRA -II, dated April 07, 2025, under para No. 3.1 above for the validity period for receiving and utilising the foreign contribution through an application of prior permission.
The Public Notice No. II/21022/36(0025)/2025/FCRA-II, dated April 07, 2025, issued by the Ministry of Home Affairs, Government of India is available in the ANNEXURE VII.]
The Ministry of Home Affairs, Government of India vide Public Notice No. II/21022/23(04)/2024/FCRA-II, dated November 08, 2024 has provided an illustrative list of reasons of denial/ refusal of registration/ renewal applications for the benefit of applicant associations. This illustrative list of reasons may assist the applicant associations to take care of their registration/ renewal applications to avoid denial/ refusal thereof.
3.4 REGISTRATION
The Public Notice No. II/21022/23(04)/2024/FCRA-II, dated November 08, 2024, is available in the ANNEXURE VII
3.3 IDENTIFICATION DOCUMENT
Provisions relating to the requirement for submission of identification document to the Central Government by a person, who applies for grant of certificate of registration under Section 12 of the FCRA, 2010, or seeks prior permission under Section 11 of the FCRA, 2010, or applies for renewal of certificate of registration under Section 16 of the FCRA, 2010, is as follows:
Section 12A of the FCRA, 2010, provides that, notwithstanding anything contained in the FCRA, 2010, the Central Government may require the submission of the following, as identification document, by any person who seeks prior permission or prior approval under Section 11 of the FCRA, 2010, or makes an application for grant of certificate of registration under Section 12 of the FCRA, 2010, or, as the case may be, for renewal of the certificate of registration under Section 16 of the FCRA, 2010:
The Aadhaar number of all its of ce bearers or Directors or other key functionaries, by whatever name called, and issued under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Bene ts and Services) Act, 2016; or
A copy of the Passport; or
A copy of the Overseas Citizen of India Card, in case of a foreigner.
3.4 APPLICATION FOR OBTAINING REGISTRATION OR PRIOR PERMISSION
Rule 9 of the FCRR, 2011, deals with application for obtaining the certificate of registration or prior permission to receive foreign contributions.
Now, Rule 9(1)(a) of the FCRR, 2011, provides as follows:
An application for the certi cate of registration by a person under Section 11(1) of the FCRA, 2010, for acceptance of foreign contribution, shall be made in electronic form in Form FC-3A, with an af davit executed by each of ce bearer and key functionary and member in, Proforma ‘AA’; and
An application for obtaining prior permission by a person under Section 11(2) of the FCRA, 2010, for acceptance of foreign contribution, shall be made in electronic form in Form FC-3B, with an af davit executed by each of ce bearer and key functionary and member, in Proforma ‘AA’.
Rule 9(1)(b) of the FCRR, 2011, provides that the applicant for certi cate of registration shall upload the signed or digitally signed application in Form FC-3A along with scanned documents, as speci ed by the Central Government, from time to time.
Rule 9(1)(d) of the FCRR, 2011, provides that any person, making an application for certi cate of registration under Rule 9(1)(a) of the FCRR, 2011, must have an ‘FCRA Account’.
Rule 9(1)(e) of the FCRR, 2011, provides that a person may open one or more accounts in one or more banks for the purpose of utilising the foreign contributions, after it has been received, and in all such cases, intimation in electronic form in the Form FC-6D must have to be furnished to the Secretary, Ministry of Home Affairs, New Delhi, within forty ve days of the opening of any such account.
Accordingly, the Central Government has speci ed that the following scanned documents are to be uploaded, along with the intimation for additional foreign contribution utilisation bank account(s), opened for the purpose of utilising the foreign contribution, in Form FC-6D:
Documents for Uploading in Intimation - Opening of Additional Foreign Contribution-Utilisation Bank Account for the Purpose of Utilisation of Foreign Contribution
I. Specifications of the documents saved in PDF format, to be uploaded, are as follows:
Sl. No.
Document Name
1. Copy of letter from the Bank regarding opening of additional Foreign Contribution Utilisation Bank account.
2. Copy of Resolution of the Governing Body passed before opening of additional Foreign Contribution Utilisation Bank account.
Maximum Size Limit of PDF Document
1MB
II. Specifications of the images of the Signature of the Chief Functionary and Seal of the Association saved in JPG/ JPEG format, to be uploaded, are as follows:
Sl. No.
Instruction for Images
1. Image Dimension of Signature should be 140 (Width) × 60 (Height) Pixel only.
2. Ensure that the size of the scanned signature image is not more than 50 KB.
3. Image Dimension of Seal of Association should be 140 (Width) × 60 (Height) Pixel only.
4. Ensure that the size of the scanned image of Seal of Association is not more than 100 KB.
Rule 9(1)(f) of the FCRR, 2011, provides that a person seeking certificate of registration under Section 12(4)(b) of the FCRA, 2010, shall comply with the following conditions:
The person shall be in existence for three years; [Rule 9(1)(f)(i) of the FCRR, 2011]
3.4
REGISTRATION
The person has spent a minimum amount of ` 15, 00, 000/(Rupees Fifteen Lac) only on its core activities, for the bene t of society, during the last three nancial years; [Rule 9(1)(f))(i) of the FCRR, 2011]
However, Proviso to Rule 9(1)(f)(i) of the FCRR, 2011, provides that the Central Government, in exceptional cases or in cases where a person is controlled by the Central Government or a State Government, may waive both the above mentioned conditions;
If the person wants inclusion of its existing capital investment in assets like land, building, other permanent structures, vehicles, equipment in the computation of its spending during the last three years, then the chief functionary shall give an undertaking that the assets shall be vested henceforth with the person till the validity of the certi cate, and they shall be utilised only for the activities covered under the FCRA, 2010, and the rules made thereunder and shall not be diverted for any other purpose till its certi cate of registration remains valid. [Rule 9(1)(f))(ii) of the FCRR, 2011]
Rule 9(1A) of the FCRR, 2011, provides that every application seeking certi cate of registration under Rule 9(1)(a) of the FCRR, 2011, made before the commencement of these rules but not disposed of, shall be considered after furnishing the details of ‘FCRA Account’.
Rule 9(2)(d) of the FCRR, 2011, provides that any person making an application for obtaining prior permission under Rule 9(1)(a) of the FCRR, 2011, shall have an ‘FCRA Account’;
Rule 9(2)(e) of the FCRR, 2011, provides that a person seeking prior permission under the FCRR, 2011, may open one or more accounts in one or more banks for the purpose of utilising the foreign contributions after it has been received, and in all such cases, intimation in electronic form in Form FC-6D must have to be furnished to the Secretary, Ministry of Home Affairs, New Delhi, within forty ve days of the opening of any account.
Rule 9(2)(f) of the FCRR, 2011, provides that a person seeking prior permission for receipt of speci c amount from a speci c donor, for carrying out speci c activities or projects mentioned in Section 12(4) (c) of the FCRA, 2010, must have to comply with the following criteria: The person has to submit a speci c commitment letter from the donor, indicating the following:
Amount of foreign contribution; and
The purpose for which it is proposed to be given.
[Rule 9(2)(f))(i) of the FCRR, 2011]
If the Indian recipient persons and the foreign donor organisations have common members, then prior permission shall be granted to the person, subject to it satisfying the following conditions:
The chief functionary of the recipient person shall not be a part of the donor organisation; Seventy- ve per cent of the of ce-bearers or members of the governing body of the recipient person shall not be members or employees of the foreign donor organisation; In the case of a foreign donor organisation being a single individual, that individual shall not be the chief functionary or of ce bearer of the recipient person; and In the case of a single foreign donor, seventy- ve per cent of the of ce bearers or members of the governing body of the recipient person shall not be the family members or close relatives of the donor.
[Rule 9(2)(f)(ii) of the FCRR, 2011]
Rule 9(2A) of the FCRR, 2011, provides that every application, for obtaining prior permission under Rule 9(1)(a) of the FCRR, 2011, made before the commencement of these rules but not disposed of, shall be considered after furnishing the details of ‘FCRA Account’.
Rule 9(3) of the FCRR, 2011, provides that a second application for certi cate of registration or prior permission, within a period of six months after submitting an application either for the grant of prior permission for the same project or for certi cate of registration, shall not be preferred by any person.
Rule 9(4)(a) of the FCRR, 2011, provides that an application made for the grant of prior permission shall be accompanied by a fee of ` 5, 000/- (Rupees Five Thousand) only, which shall be paid through the payment gateway speci ed by the Central Government.
Rule 9(4)(b) of the FCRR, 2011, provides that an application made for the grant of certi cate of registration shall be accompanied by a fee of ` 10, 000/- (Rupees Ten Thousand) only, which shall be paid through the payment gateway speci ed by the Central Government.
Rule 9(4)(c) of the FCRR, 2011, empowers the Central Government to revise the fee from time to time.
Rule 9(5) of the FCRR, 2011, provides that, notwithstanding anything contained in Rules 9(1) to 9(4) of the FCRR, 2011, every application made for certi cate of registration or prior permission under the Foreign Contribution (Regulation) Act, 1976, but not disposed of before the date of commencement of these rules, shall be deemed to be an application for certi cate of registration or prior permission,
3.5
REGISTRATION
as the case may be, under these rules, subject to the condition that the applicant furnishes the prescribed fees for such certi cate of registration or prior permission, as the case may be.
3.5 REGISTRATION/PRIOR PERMISSION: SUMMARY OF THE PROCEDURES TO BE FOLLOWED AND COMPLIANCES REQUIRED:
Every applicant association for Registration/ Prior Permission shall obtain a unique Darpan ID from the Darpan Portal of NITI Aayog.
Compulsory opening of an ‘FCRA Account’ in the State Bank of India (SBI), New Delhi Main Branch located at 11, Sansad Marg, New Delhi 110001. This ‘FCRA Account’ would function as the rst exclusive port of receipt of foreign contribution in India.
Application for grant of registration and prior permission is to be made online only in the Form FC-3A and Form FC-3B respectively, along with the requisite documents, on the FCRA web portal: fcraonline. nic.in. No physical documents are accepted.
All the of ce bearers or the Directors or other key functionaries of the applicant association must have to provide their Aadhaar Numbers.
Any association wishing to receive foreign contribution must have a de nite religious, cultural, economic, educational, or social programme for the bene t of society.
The association shall neither receive nor utilise any foreign contribution without obtaining either prior permission or registration from the Central Government.
An association seeking certi cate of registration must have to comply with the following conditions:
The association should be registered under an existing statute, like the Societies Registration Act, 1860 or the Indian Trusts Act, 1882 or Section 25 of the erstwhile Companies Act, 1956 (at present Section 8 of the Companies Act, 2013), etc.
The association shall be in existence for three years;
The association has spent a minimum amount of ` 15, 00, 000/(Rupees Fifteen Lac) only on its core activities, for the bene t of society, during the last three nancial years.
However, the Central Government, in exceptional cases or in cases where an association is controlled by the Central Government or a State Government, may waive both the above mentioned conditions;
If the association wants inclusion of its existing capital investment in assets, like land, building, other permanent structures, vehicles, equipment in the computation of its spending during
the last three years, then the chief functionary of that association shall give an undertaking that the assets shall be vested henceforth with the association till the validity of the certi cate, and those assets shall be utilised only for the activities covered under the FCRA, 2010, and the FCRR, 2011, and shall not be diverted for any other purpose till its certi cate of registration remains valid.
An association under the process of formation is not eligible for Certi cate of Registration. Such an association, or an association not interested in obtaining a Certi cate of Registration may apply for grant of prior permission under the FCRA, 2010.
An association seeking prior permission for receipt of speci c amount from speci c donor/ donors, for carrying out speci c activities or projects must have to comply with the following criteria: The association should be registered under an existing statute like the Societies Registration Act, 1860 or the Indian Trusts Act, 1882 or Section 25 of the erstwhile Companies Act, 1956 (at present Section 8 of the Companies Act, 2013), etc.
The association has to submit a speci c commitment letter from the donor, indicating the following:
Amount of foreign contribution; and
The purpose for which it is proposed to be given.
If the Indian recipient association and the foreign donor organisation have common member(s), then prior permission shall be granted to the association, subject to it satisfying the following conditions:
The chief functionary of the Indian recipient association shall not be a part of the donor organisation;
Seventy- ve per cent of the of ce-bearers or members of the governing body of the Indian recipient association shall not be members or employees of the foreign donor organisation;
In the case of a foreign donor organisation being a single individual, that individual shall not be the chief functionary or of ce bearer of the Indian recipient association; and
In the case of a single foreign donor, seventy- ve per cent of the of ce bearers or members of the governing body of the Indian recipient association shall not be the family members or close relatives of the donor.
No foreign national other than one of Indian Origin can be an of ce bearer or a trustee including the Chief Functionary of an Indian recipient association. Foreigners can, however, be, allowed to be
3.5
REGISTRATION
associated with an Indian recipient association in a purely honorary capacity depending upon the foreigner’s stature in his/ her eld of activity. Relaxation will be considered, on a case to case basis, if any of the following criteria is ful lled:
The foreigner is married to an Indian citizen;
The foreigner has been living and working in India for at least ve years;
The foreigner has made available his/ her specialised knowledge, especially in the medical and health related elds on a voluntary basis in India, in the past;
The foreigner is a part of the Board of Trustees/ Executive Committee in terms of the provisions of an inter-governmental agreement.
The foreigner is part of the Board of Trustees/ Executive Committee, in an ex of cio capacity representing a multilateral body which is exempted from the de nition of ‘foreign source’ as de ned in the FCRA, 2010.
All associations seeking registration or prior permission under FCRA, 2010, shall be required to give af davits signed by all of ce bearers, and key functionary and members.
In the case of prior permission, an undertaking for adherence to the Good Practice Guidelines of the Financial Action Task Force (FATF) has to be provided by the Chief Functionary. The FATF Good Practice Guidelines is available in ANNEXURE III
The application should be complete in all respects with no eld left blank and no concealment of any earlier application for Registration/ Prior Permission under the FCRA, 2010.
Request for prior permission should be sent for receiving a speci c amount, for a speci c purpose/project and from a speci c donor.
Fee of ` 10,000/- (Rupees Ten Thousand) only is to be paid online through payment gateway along with an application for certi cate of registration in Form FC-3A.
The Central Government has speci ed that the following scanned documents are to be uploaded, along with an application for certi cate of registration in Form FC-3A:
Required Documents for Uploading in Registration
I. Specifications of the documents saved in PDF format, to be uploaded, are as follows:
Sl. No.
Document Name
1. Registration Certificate of Association (Self-certified copy of the Registration Certificate.)
Maximum Size Limit of PDF Document
1 MB
