FCRA Registration & Annual Compliance

Any association (including trusts, societies, and Section 8 companies) that intends to receive foreign contribution for cultural, economic, educational, religious, or social purposes must obtain prior registration or prior permission under Section 11 of the Foreign Contribution (Regulation) Act, 2010. Registration is applied for in Form FC-3A (5-year registration) or Form FC-3B (prior permission for a specific purpose/donor) on the FCRA Online portal maintained by the Ministry of Home Affairs.

Under Section 17 of FCRA 2010, as amended by the Foreign Contribution (Regulation) Amendment Act 2020, every registered entity must receive all foreign contributions exclusively in a designated FCRA account at the State Bank of India, New Delhi Main Branch (IFSC: SBIN0000691). Domestic utilisation accounts at other scheduled banks are permitted, but the SBI New Delhi account must be the sole receipt point. Non-compliance can trigger cancellation under Section 14.

Every FCRA registrant must file an Annual Return in Form FC-4 within nine months of the close of each financial year (i.e., by 31 December) under Rule 17 of the Foreign Contribution (Regulation) Rules, 2011. The return must be accompanied by audited income-and-expenditure accounts and balance sheet certified by a Chartered Accountant. Failure to file attracts suspension and eventual cancellation of registration under Section 14(1)(f).

Under Section 16 of FCRA 2010 read with Rule 12A of the FC(R) Rules 2011, a registered entity must apply for renewal in Form FC-3C at least six months before the expiry of the five-year registration period. The MHA may grant renewal for another five years. If the renewal application is not filed within the prescribed window, the registration lapses and the entity must apply afresh; foreign contributions received during the lapse period are treated as illegal receipts under Section 35.

Under Rule 9(1)(f) of the FC(R) Rules 2011, organisations must maintain a project-wise register of foreign contributions received and utilised, with vouchers and bank statements. Any change in designated bank account, key functionary, or registered address must be intimated to the MHA within 15 days in Form FC-6 (series A through F as applicable). Publishing utilisation details on the MHA website within 30 days under Form FC-4 quarterly disclosures is also required post the 2020 amendment.