What is FCRA Registration?

 

FCRA Department comes under the Ministry of Home Affairs. FCRA Registration is optional for NGO / Trust / Section 8 Company.. 

 

In order to regulate the foreign contribution or foreign hospitality received by any individual, association or company the Government has consolidated all the laws and regulations relating to such transactions. For this purpose Foreign Contribution (Regulation) Act, 2010 was enacted. This was done to create a transparent mechanism for individuals and organizations through E-governance of FCRA related activities. This transparent system was created to discourage any detrimental activities which can be against national interest.

 

Process of FCRA Registration:

 

The process of FCRA Registration is quite straight forward. This registration is done through filing an online application on Form FC-3. Scanned copies of all the relevant documents and information is required to be uploaded at the time of filling this form.

However, this seems relatively easy. There is a long list of documents required to be attached with the application. Thus, it is recommended to take expert help of professionals to the process. The authority has been very strict in terms of approving the FCRA Registration application. The applications along with the attached documents are analyzed in great detail. In past large no of FCRA Registration / License have been canceled.

Our team of experts ensure you to file error free FCRA Application will reduce the chances of rejection / re-submission.

 

Document Requirement for FCRA Registration:

 

For Registration

  • Self-certified copy of registration certificate/Trust deed etc., of the applicant association.
  • Copy of PAN of the NGO.
  • Self-certified copy of relevant pages of MOA/AOA/Deed reflecting the main objects of the association.
  • Jpg file of signature of the chief functionary.
  • Activity Report of last three years.
  • Copies of audited Assets and Liabilities, Receipt and Payment, Income and Expenditure statement etc. of last 3 years reflecting the expenditures.
  • Detail about the current and past management of the trust.
  • Annual report of the NGO and details of work done in past 3 years.
  • A true copy of the resolution passed by the Governing Body of the NGO.
  • A Copy of certificate issued by the Income Tax Authority under 80G & 12A of the Income Tax Act.

For Prior Permission

  • Self-certified copy of registration certificate/Trust deed etc., of the applicant association.
  • Copy of PAN of the NGO.
  • Self-certified copy of relevant pages of MOA/AOA/Deed reflecting the main objects of the association.
  • Jpg file of signature of the chief functionary.
  • Duly signed approval/commitment letter from the foreign contributor.
  • Copies of audited Assets and Liabilities, Receipt and Payment, Income and Expenditure statement etc. of last 3 years reflecting the expenditures.
  • Detail about the current and past management of the trust.
  • A true copy of the resolution passed by the Governing Body of the NGO.
  • A Copy of certificate issued by the Income Tax Authority under 80G & 12A of the Income Tax Act.

Return Requirement after FCRA registration

After Successful FCRA registration, the registered entity is required to file a return annually in prescribed Form FC –4.

After registration the entity is required to maintain proper accounts and record of all the foreign contribution received as well as its utilization. And file a return in FC-4 online.

Certified (by CA) and Scanned copies of the following documents must be submitted with the return:

  • Income and expenditure statement,
  • Balance sheet
  • Statement of receipt of Foreign contribution and
  • Payment made by the entity.

Due Date: FC-4 is required to be filed within 9 months of the closing of every financial year i.e. by 31st December of every year.