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

APPENDIX : Foreign Contribution (Regulation) Act, 1976

1.37 1.41

Foreign Contribution (Regulation) Rules, 2011 as amended by the Foreign Contribution (Regulation) (Amendment) Rules, 2020

2.3

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

2.50

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

4.17

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

4.21

I-7

CONTENTS PAGE

FAQs on FCRA, 2010

4.24

Advisory to NGOs on Foreign Funding

4.46

FCRA Account

4.47

Unique ID of NGOs Receiving Foreign Contribution

4.53

Charters

4.54

Notified agencies not to be covered by definition of ‘Foreign Sources’

5.3

CASE LAWS DIGEST

Case Laws Digest

6.3

6

REGISTRATION FOR ACCEPTING FOREIGN CONTRIBUTION

D! LHL A C U 2 NU O O3 # I H T & S A N F CO NO UI O T I DU T

EB A

II C R CT O I N S N MO S O OCAT I N E C ONHE G CI S 4 EE

R R E E LOR D F A UN R T TA UP U T ENT L CLN U CCA E A C M E IN T = T LR INI

A O N CP E I F V E E AO DMF '!

AMOL2 A AER # GRBT & NG N T O I EF O V RN #O AP HLDH LI A T U I NC

OW OO I H T SS DN A O R EI I C ONRT O OEC T I S SU T E S S I A S G A I ; OC I E G O R YI

S L NE E S !R B A

6.1 Registration for accepting foreign contribution

N! O2 I S # S I

M&T F C RO E E J P O R R O P I

C R I PNF I OC HI T T E I C P WE S SD N; O N D I T EA R U R E BT O I SN R I T O G N D OEC CRI T F NO I C GNE I FP E I R S ONR F EO TVF P EES CTI CNN O AEI S NMS ANI CRM TE R VE I OP Y' L R E O VLI A I R R T T A 0 N NE = R#

E

T

L F !

O

T ENO BO LT IN L I D AN WR TA RS OIE G EM SR I I T NTE U OO N I T H O U T I BW S I I R N T N NO I OOT CIU S S B NI I GM R I T E RN R E O OP F RC ON EI G HR I T PE FE R I O L F DI H EW H R C I U U S I S QS EA N R E SBH R I A

W S NU L I OG S D I A E T EN B A R R I R T A NT A S OB I L G U DOG EE R NEE SIBR A UT LA L HB I N 4OWO

L L SI I W G ET 2I D N A = S R

A E Y E V! I 2 F R# O& F F DO I L A

V E B LN L O I I WT C E S O T !

2 # & R E ; DD NE UW DE EN NE I R A T E B OB O NT OE I T V A A R H T

FN SNO A G O HI I ST E E TR A C N C O R I EF F U I MGO T O NNS RI N N E D I G VA E N S OTU I B U 'O S ES LE A RBI R Y O T D B F L N U EEO E = B #BH L N L OSA I T H I S S! S IHR C MI E2 D RH R# E PWO& RRHF O OF CO I R

EU 3 PS

NOC

OPT TREN U S O N I I PO S T NDI C TE I ONU; S B A T I SAT R E R T ENT E R E OZ WA O CA PNN' O G GI L I A NTE U I I R C D B OI I I F F R R F H/ T R N E C VOU N OCS I

N A M D N A M R O F D = E B I

R

C S !

E R 2 P# N& I EF DO A

M E B N LO L A I T HC SE NS O; I S T E A E R F T S D I G E EB R I R RC OS F E NR OP I T H A T I CW I L P R PE !N

E B LN L O A HI T SC E S

N

I D E NI F OI I C T C E EP S S R RE E DN NN UA NM OE I H T T A CN I I L v P T PN AU NO C AC S! E K! A2 M# & Oh HN WE P NO OO ST R E D PE R YI R U E Q VE %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

Para 6.2 I-33

!N O I

T

A L U NG OE I T 2 C E S N O I NT OU I B TI A R CT I L N P PO A# SN I G H I

NE R I O T&

N U O C C A

HD F E CT E

UU W ST I FT O S SB L U I S A T T E C D !

N N T O E I T !M N E2D M#N D&E NFM AO! vide

E ENNEHL AF C AI

ODCU CO l

AA I T L F DC E2 P ON EM Y P

S

A E H B! A C

RBD! E NNEA

!

L D @ L E OA E!DA !I A T @ N T

H U Y M M C CR E BAUSE N E S O O DMNNX F RBEROOE D O S O T E I LU R L T TRE F DA I E 0 U D O C NH RPBV N E A N USX I 0AR E I DR Tl M NNE N N Y E F OOTI I BOA BA I ST V S RNCNMA R UA E E PBDBONAE I I G lMS R HM I AT F SE T

YNAEIRID O M W O N BC NMR F AS E E F"YL NNADP HN O R OG U I IT T IARE A E A W OC#N2 R I & Y R O N O R T I N !RP A T F S A M O T I C

F I N G GPRNT EO#I ON E OU A R L E&TIC&F U N C FC C I ANYG O NMNA E E TRIK A UB R ET 2 O OFO T P& A Y F D E N CC R EO ! A2 lC NK

I T AI F- R# E R & R E R DN% A N O & CO F I EO F B RF AT A O RC O! E F E I R L C

N- A P l

O% E P F

I & BA O

T -

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.

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 NPC I SC K I !

ED ET! 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 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),

RD! OE 2 l% DI EC & NEF PO GS I S S EA HS T T DN

AEE OML

L UU P

UC2 O LD

L A E D HE M SN I T TN N O A AC T N CS EO I L HMD P T E I PI AWTD N EGME HNOM R 4OF L A A TS NNA E OM

I T

A N CR

I E L VS P POL E A'U DL2 EA NRN T GN O I E S I T Y#A L L L E U A HG T T I E G Y2 I D B “FCRA Account” means the FCRA Account referred to in section 17 of FCRA - rule 2(f) of FC(R) Rules.

Uploading of application

b

N O D E D N E M A S A S E L U 2 2

# & F O

E L U 2

Application for obtaining prior permission - Any person making an application for obtaining prior permission under -rule 9(1(a) shall have an FCRA Account d

ENN G Y R N GOR OI I I A T E N T MR A E E P ROMR C OFT O IE EEN E 3H NHI T OTSEF NGEHO ENSTS I A PS OY CT I OI LH A YT DD AUCEE U HV MFS O S l L I L N EA S Y

RT

R ONU EPIFO F L R DEN U RUNBH I RPALT L E E DA I DHE W H NTV SI I URE H O $ L C NF E E OS $ R I #W K S N S NE &E I AE MB M. B RE RS E R PRSOI A & ROH A OMT F N F I I R !

RIM R PO E E GET RM FO NN A I FO O K C( ENNI O EI F N I S T OO S U NT Y RR ON BTT C SUI S R E R I T ON L E N E C PC I ON!A CI

MNI A OER RMT E F I T R S N C T UC G OEN J O MR I W AP O C L R L lO O I F C ESE E PI H T SI T FV T I O T E TC E P AM I E C Cl L L EI A R CH RES P OS F !

NT2 U OO # I S & S GF I NO MI Y RR E PR RA OC I R R O PF G N R O NO I I T NC K EOE EDS S C

N Nl I OI Y C L SE DE R EM E P N PS OA I !AT N

GH NI C I T H A CW I R D O NF I E RS OO NP OR DU EP HE T H MT OD RN F A RN E T O T I E T L U TB N I ER T MN

TON I E MCV NI MG OIG CEE R OB CF I O F I FT C D EOE PTS N SU O AO P O TMR I MAP S B I E UH T ST I

S S NDN E OT O I N I T T A A I R S D G I N N AEO GBC R LG OL N RAI OHW NSO ONL L DO O NIF S GI S E I H E MT R R OE G F N DPY I NRF AOS I SIT NRA OPS SST R RI E E O PB T TM T N C EEE I MJ P B I C U NS EO R NMN A O M I S D R OE

NC

PY ) EG L HNEE H I T M T V RA A OH ON F T

ii

4 # ! . / ) 4 ! , 5 ' % 2

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

N O D E D N E M A S A S E L U 2 2

= #S &Y A FD O

S A

W EI T L U M 2L I E M T N I UT OE CH CT AR YI E NR L AA FE O ; i

E B T O N L L A H S N O S R E P T N E I

P N I C O ET I R A EI S HN T A FG O R YO R R A O NN OO I T D C NE UH FT FF E O I T H R CA EP HA T

FR S O E SB R E BM ME EMN O MEI T RBA OTI S SON N R A E L L G R A R A EHO BSR NO EO N CS I O RD F F E O PN EEG I HH E T R FTO F O O F T E NYH EDT CO F RBO E PGS E ENE I VN Y I R F O E L YV P T OM N EGE VER EHO S T

Y IR D A NN I O EI L T G C NN I S U AFD F GE N NI A H I E

N BCO E NHS R OTE I EP T A BT S I TN N O E A I GNI P L R L C OA E RHR OSE NLH OAT U DD F O I NV GI R I E DR E NA R OIE T F FAB H O E T C EL I S F AF A UO CD R IO NV I

SNE R H O E ST R R F A EEO BPSN T E O EN V CEI D I T I F E P A F I L D O C E N ERE ER HE EM T S HL OA FT O C S FR A O Y S OE D SL RORU OBE N B2 G ON M2 DI E

NN # M R GE & I Y VL F E OI O R OGMF F E A

EH F L

TE G F H NO I T E S S EL R AE BU FB T2 O EMO N R E S

O L A LN

CMA O RHD NO S I A

B

D

-

C

-

c

I-34 Para 6.2

e

F O T N DU EO S C OC EP L S! U I RD !

RT2 E DO# NN&

T UU F

NBO OSL S I

E I S L A S U I T MRE ED RS E N EO EH PH RTTD OFGE I D O N R I N P H T E N SM GE I NM N I RA N U E S I CFA A T N S RE B EE OM L TU F R A OM 2 O F D E2 NCR

OEE # H I D& T T I A S F EN CR I L OO O P C! F PE

AB E Y B E R E DL LL E A U VAH 2 %MS

(1)(a)

TA I R MT S BI

= UG SE RR R 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 L O P I

PT A AC E I RP LU L E HP2 T RA; 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) FC(R) Rules as amended on 10-11-2020.

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

2 / & . / ) 4 !

2 4 3 ) ' % 2

R D E V E E S DOU T T N'O I U ( M S B I R C RU T A E S E F ME F S A LB N!S OEI O I MAT T A E O*V M A I(NH O T F I N O S E I I S V YI E SR $H T NS OI S4 I N T R I A E C-N

I

L G I P

YE

PR R A AT O & LE

L R

!

I C G H EN L 3I E O7$ T W T!E N 2 E#.

S

DY E&A BAO L I N OD 2O T N Y E)HL L G VFN A AO C I HTS I N TNNO A C E R !

M T C N E ER HE L E T -

Application electronically

ENE DF S I I G N BU ONR NOV EY OL O I OTO EO T N 2AI D RAA NCRRC V P O S P H E C N OE E CS I I F T F G EI LE W O NHPPNE HE T N T G N H R OFPUI I A D O T O R I ) N E H T I E F I R T

S N A RO T RS I F D CEAE A W I R VFEIEO C V L M

I OFOFE VN P DN BI PROSOWU E O E U T I ACLI

T C A T O N S P

M ES EA I NN A ( R R S O E I

R M I E

P L

C G

NI T T SOS O E T

F S T O l I Y C N

R U A I N 2D L

L E E T DT O E M U L A I S B E A D E H MD B MES ML L T E N I LE L RI A lUREARFT E D R T R E T OW E O CFR N E S P L NS NXO E YEOYS R A N E I E C R N I EDY I A B E M O NTT U = N N S N B I M S LA A Q E G U L TL UD L

I I A N NO L T E U I HE OM ENNSAR SR I HOEAHOD2 T I L AT ND! U S M SFE S T S E 2 O BFNI El NTN T 2 I I

I N OMR S N R EHR# # T S T NNREEM A& E I & N F V T O M E MRF LO F OP OI OL F A I A RGO CS O A T T ' T S

E T S R U I D O NM PN BOLSN N!

N A GR

I

I I

R AE R I I R R S TFT OI E T PN ET

I HNO L R N R OPO G ECE NU PNN E N R U O F U 2 N # C O I O O R Q I M S T I FI I N O T E N A L E R T O I N C S A R N A G H A N I E T T BS TPI T O T S S O S E I G P I U N B I L ; I N T I I NRO G EOST T I E U O S I A R I E U CN F D Y S T B R O R R I EA I T A FO RUNFUR FD S 2T O FCBAOOT ) I -

a

-

Registration or prior permission to be granted within 90 days

YO NT AT H HG CI I 2 H R WE RD ON F U S NN OE= V SI

A

EG R E EB MO! AT2 S D# E& ER HI F T UO RQ OE

F R NT EO VNN I O ST G I I ETC E BN S TE; O M NU DC EO EDT NRC SO! NNN OO O SI I A TT EAA R MM R H O R COF F UN N 3I )

EENI NRRSOC R MIT OEOARl N D A CP RPF RO GY OLONA L # A N NA SR# N H I T E N O I H S I V A G T T L T I I E A N L Y C D E

NHEO ATN

R ATSI FA) O T H

GERCNOWO F& O R E E R NU I I DST E I YN N C D B R B E E NQUE E M Z AR

LDS I D S U T R T A N

E I E S Y F VUENI T #

HAO D R R E T RA

MRENA E I SS W T NA W PA UA T OEN P TN O ACEHISI T T R D l E !

C .M A E I RT AN C 2 O V

R !

I l U NR # / E I F T RP E C T C E R&!

R H Y F VRFE O T ET O OOOCT T KR 'NTFN !N LONOERO E P E A I L A S R MHS M A R S S G D N T T WUO I A N ON I EMREC 0T E O O R N R #E CM F E EDOH E! EPNRNST S HRI RO OO R F N T O O I T R O F I T T A E O TR A C I C PCEC EYNA T I P !S L G Bl R I P I O L I KP E SE Y T U $CR I AN A G H EAM ER OE T S N DORF2 NOA EISOA I S S F R N DHSA A DOO E EWEC R E ET I N K EA L N S E L D I U EA A OAH I A BC V CB SMT T

-

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.

-

-

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

-

Y AR CA I L T P E PR C AE Y3 T I O R OT H! T 2 U A# T& N F EO T E

P MN OI O CT C YE BS DR EE S D S N A PU SE I D RA E DM R OE EB S N R A E VC DN AO I NI S AV FE ) R R O F N O I T

Application for revision to Central Government if adverse order passed -

4 # ! . / ) 4 ! , 5 ' % 2

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

NDEG N D S !

A U I N E ONBI I L A Ol 2I G U L Y HI E TANL P # G A C T R

AP R AEEE G& T C P S F

EP2 N I NR TA

S O

I G ) OH Y YN S E B

ITA = O U 2!

F H I SW

T 2 E L !

E E U

R E # ET 2 B FN & $P # AI O R O F WUGT I RT S& O ERTN E E F L O .FNO DC O E U E

R S

EM# O 2 AE R I FYN EE N G D D H AE I NO NAP NO ) I R TN O Y I T T U

E T I O = S FBH C T A O & NT C EN

L TDT IR EUSO U F A E

H S N G R I I GO GO ;E E EN T A #

S A L 2DR MAU R T NPO AH A NS R E G E E RMH

L NUI PI Y E U G ONE VOT P( I OR OCD2N !H ET I C ; I V U T T 'AA F TO I A l B O C I EPND W F R I SB EEE S O L Y T R D P R I N E LBMN I L A PP I DO LN L A F L O F #AX RE !HAEM N I G E R S H O NN E I E ENSVA S I P G R S O O K H I

MI I O E AR AF C' M TI OA ME RO HL A R (C

O R &YB E IWT F L FP P S S N BH F O E R DO PYEL T E L DN O Y! #U T N EO R

N N

T E2 O WM ROH S A E E I I R E N PDTN T G N NX L I A O R YI AA U ES I SR -P R SBT T I GTS Y I E B D NA T I E D WA R I I E CL A P P lP O U XHT I T S EC RAP S I E EU I EH CV D R D A WNA E EA T OHD HDI

CN TOND I H A ) E AR H

) T ) TWX !

W S IDE! 2 G

S E ENS2 # A D D

T R #N & A N & C E A A N l H T

O

I I 4 S T S S R

V I

R E O I A CT $

E

Y N S

O O R I T T E

F N

A

O R

G

T Y I E S O R I R T

I G P P O E U R & N X !ED E S E I LGE R ) N 2W R A ) I

I O

A #TVR O F F D &ENUE F .

B E !

T E IDBEA HDAGLC E D OMNAT I 4I I E W SM R RR I O EOE E PL LPNNC( X C I A T EEI F L EHE R O O B HSR T Y L RUNR O GAAF0RT E H W S I Y NE L CL I R I I N R P A N H I UE P E WA DR -

L YNI L EF R A O R S T I H I T N T EA S C O !

R E# OSS F ONN 2 E BTI G # I & TDE R Yl

R EO E A l EU MSI& DS C M

N S E TEP I US N E S ED T NI O M S S F T D N R O NI F E OT EE RST I E RE PT VAIE A O DSW AD Y N N OE T 'I R OI H LUC DT

A QL EM

L R NA T

T T I N

N O EHD C AR !

N R E F #CL O GS T L I l N R EUL T NA C E HSU OE EM I EFS 4K TY AS D AE O R MATN TV H E S l I F EN M GO E !

O T R A S D F CR NO O lE O I P I R I E T T E T R H A P A E L CA CC!U 2 U lR GI ES#E TO HT& 2 RF T A E D GHF CI N L NTOO YA I F R IE T V WL E ET S U VE NI B %B -

Application for renewal

-

vide

proviso

-

Appeal before High Court

I-36 Para 6.2

-

-

Validity of registration is for five years and its renewal

Extension of FCRA Registration Certificates expiring during 29-9-2020 to 30-9-2022

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 .

N AEESM R 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 I G MFEE O O G I D I C R ER N T R O H R A F O L CEEU H FC P C AP T O GE E I AFED N EO Y O2I T Y V A RB! T R CC !I ND D lE E I E@POT L I X T A T T E R E C U U M E E B CNCRFI R I E R OOT ETXF O ERC E HN O N T T E A R O T D I 0D# FMV N O NANENA LE RDI H G A lRTE I

WVF E E R

R EOAB O

O N'NM = & F

ELA E R

F A EB RRHM O OTT S N

F

EIDH T W

F N# NN

O DAO E

E I E E D M Y T W HN I L A R U E X A CTA T RDA I I OPNS ; LT ED 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

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 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.

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

2 / & . / ) 4 !

2 4 3 ) ' % 2

REL E ESC E D I !

DDU A D N 2 M !

T UN O O 2 I N NN# NT

O O ONI T& I I ET T U T

F A 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 R

EAR T R RE

T F FEDN N FU O O OSEO

L EOA EEHD C H T T T CW A E T A G C D C!E l FN N l!N I IE I E OH T T R 2R RTSM N

I E E R N A C ER C#O S E&FN EMUA N O E F H HNO CRS T T A D I E E F T E FNT L N A O U D OEF C E LP N LMA2 I L A EA WOP WMD2 E ELPM EOR L A

A NA NCE # S S EHI D& EEI R SHA RR SF GTNS RONO F E C O I N! O E L F I TU C" B K N N 2 E EEU O

EH B O I

S T 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 P TO ARO N F 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

LFE N lL AOL OMT I OIHDU T A CRSO2 CCE I I ACNRN L E O E P I O TH P T PO I A T E ANTR A H R OSFTTT S FI NIOI S G Y O N FO G E T ) I NE R I D T OR FI LO DAI 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 HOR T FR TT

EO O Y E

R C R NO EC I

T F F PEA

D I H O X DT EE T N NV FEN O OI I EEOHAD T CH TRE A Y ETT R MGD E R T I E OH S R D N SO I I RT E I L G F F A ENE FM D R O O BVE A I FT S EESEA O T A H A E A T R ED NT F S C OS E ENE I I EL T T G OV I HU A I EI S T AT2 L R L A U H E M CFQR O T O O 2 E S NL T

I R# R AA G DF CW YEE S& R DEBRMA F EN DFEEO MEEOE Y I EDE ERN

T R EO EV AA $F PCBl

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

T DS2 Y S C N EG I I NB E!G EAR IE# M!R F R& C N2F I S HF R# O E S E S O T R E V&EE PR OET S !

AS 'H EF R C A H

T O HN lDT I T

T I D H I N R T WD EE AI E L EC WWU SS T E2 IE TN S L S I S E

T E E O VU R T SNH VSN E L E L IE L UWU S A EM A EGNRHTN S N O A R CY I SE CR R N E l NL DO E I V ONP NI T O I O UTR' T U E A I A T BCL DI R U FE T A E R O S B S T R I HT I A G T R

N ENTN ET O L N E R I UCCT OO # FC I CENN U E G D CVI H ENAAE G !T H

S R I I 2Y N O E L I R OOF T #B T I OT U E& N NFADH DO E F E R S T UO I T E MF L N D I D GTT EO AT E N NNUE R T I U U R DU G Y D E O L O Y S S S NI I T TMA N DI N I UATNERNS O O O T E OENI HI A H L T T U T EU M4 U A A OR R R 2 ! C TCAT

-

(6)

Para 6.2 I-37

-

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 January, 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.

-

DROF EOTO F S N A TO

ES

CES R UE SQ PL E A EE HR U N H2 OHT SSY E B R R E E EL PFD U AAAR SMF FE O L O NUES ORBN I EYI O T A S A S E M R I H T V S T O N I R G F O P I EOT R A E FSRH N T O T OI S I R ES G E T I E A P V R CO S FA lR I POT T R EN ET E E HA CT CM E l H N HT I TR T IR E FWE V O CO EA YC 'S

T N F I LE D AOA L I D RU L TT A RN VO AN2 ECRE2 HCG# A T EE# H& HT NT FI )

S DH L U K OA HL S N OT I S T A A S E I L N

T E AA R GT U R T N /E I D PN SE EP VX AE HE V DI L T U A OT R HS SN I TI ) M S D R A A EG YN I ED EU R L HC T X RE OS F E I ET CV I NI ET T C S A I X S EI T NR I E EV BO 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

L L A H S !

2 # & F O

N O I T C E S

Y RL E E DM NA UN NS ON I T O I A T R I T D S I N G O EC R G GN NI I W K O EL EO L S F N OE SH T R T E E PE !M

SA EDE IH E R N T I DSO A MRIC V OO T N AFR NE S I P TE N I RM ET N ISOR R PV SE A I ST E ES V ECYA O VALC ' AEA I L HR L C S A N DONNAO C R T N AON S I N I T AI T T I I ED F P SNE E#N R OEC A EO X EHRE HC H YK T E T NYH EAT I ELS BT N R A E HELTDV E T ENE I T LA HEL RF M T I OF OW F R GNT SN R Y EE CEIENA O V NPRO CM EUU' D T SN T RY S I FT LIE N X A EOER OM I T T C S N N N NU R OE R I E S E EOF#PV BMO O A' E LATH I L E F T A E HME RA T T E N A SUE HT HW TMB 3 T I

F TEERYO EA NSE EI T I HD HT ERH TL T D T C N H LRNI I L T L EH G U O I A T T

N F MES E V I R TVA Y NL K E E S LA ON E HHE VSGTS TTL E O R R N R LU NU E EI E I L DD I R DP 2 L TU N EAT A C S DUEI T MED U S L I H I R P OI G T NT SP T AS L U N A E I HE CT RA L D T EI UV U GN B V N R P W S NEE I LE N I G N R L T

P I H A E H S

L A SL A I T HTHM

X M SAR SDT

H T ERI O NOR E SF YA SEF EE Y T POYC I R HTN N FRNA N T C A O O E E !

I N O D R T

NHI OHNEO A OTTI

F O A A R H T F D I T

T T C S D EER E S UGUNT

T EI P G L N E W T USA C I E E R D C NDMFV R E I D N F L I F OE V I E I FT UI SU ET CI T R HBR DOE B D E N E ES A HCL LCEET R D T EA N WN EEBAI H T N C H V H T I S NAI O O F E OLTNSTC NT I L F S E SK N ET U LR O R SL IEHE E E AE2 PLMTSYIHC T T S S I I PSA ST S2 ET V D I R I HEU I

DI A T L EA S T NF# QEH C S FA VAAO& EYT I

ii

4 # ! . / ) 4 ! , 5 ' % 2

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

F OBDE O Y H E RUT L T E PS A T HNA L O T NTU I C S OOP l SNT IWEI R T RSGER P E POEN E U F O C R H L AST L A ENNADN O N N S I S A I O A H A G S I T CE I T I UR A NRWR OO ) E HE E L HA D4H I ETWS ET T G EN VF A NN L OIO I DNEC&Y EIRR R

A I L R

O L P

l S O P F

XL E NXFD EU N OEO E E2 I T SH T GIP A T CNAE2T2 I R C F I T R E L I

CO T R P T S # A F E I PWG EA& EF ANE RF RBE FI I YTAO F E A NSO A Y D L ON

EMH E I T T N T U N A A I OE O R OW T RCT I l NL S G I I ADAU T G TR CNH2 EN I R EELAT C P R E FI P N E C E E O T O F A l H A I LF T SEL A UTI T A T I WSGH R O S T ESN INS I U E T I NET TG Q D M I EI U EB E IR MT 2V R b

I-38 Para 6.4

-

Policy for granting permission or registration

`

6.3 Conditions for granting registration or permission

-

i

f

N FN O O OI I T T

A U

R B

T I R S I T G NN E O O R I# T A C D EN G N SI E ;E

P GR = N S I O U T

& S I N R O W I N T I A D

R R E T

E S T F

I R DE E G RS

E O R NW E YI S H BC T

I L L E A C T T I N C A N! I C ST N DN A RE C OM T WD N E EN M HE 4M N RS ;!

E Y = VA N OD O I ' T A L L A !U R T G O 2E N T #2 EP #U &

6.4 Suspension or cancellation of registration

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

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

2 / & . / ) 4 !

2 4 3 ) ' % 2

DC EE S P I L S I T S U N DO I NT AI

D = DN

EO

T C P E CD CN! AA2 ES# BM& TRF O EO NT NR AE CP NS OAN I YO T L I U T BNC O I E R S D T ; N E T S OI N LE CI NT GUM I N DR E NE R OAV F DO DE' T OP L I A R ER E CT PC N SAE I H E# T B G Y NNB A I D R C E UR I F $O I

S E L U 2 2

# & F O

E L U R N I D E l I C E P S E R A S N O I T I D N O C E H 4

E C I T S U J L A R U T A N F O

SR Y E L A P R I T C I B NR I R A PE DB NT AO N NN EA VC I G N O EI BT C DA L U H OC HU S3 S ND OE SW A O EL L R O F YE L S UB O OT I V S BA /H

NEL L2 lO HA I

T T H S R R S# E E D & T CP EN L F L EAE U O S O OFCC

HONC

A WNC !E OS L TU NI TI A OA H2 SR R T T S E I NNT PG OIC EI AR TD! E C FFE E S O I O H L S I T TER T C R T EUE EA DND PC Sl NUN E IUGU T R R TN I NE Y Y I T CNL

I

R N U O E O N

OH CO

I H T C I T T U F!TU

B) UA B

!

I I R 2 R D T D N #TE N E B OL &OI N CL R C E O C NCNNS D GNAG E E I A DE IR E D CE R RPN ONNO EE F E E F H M FEPFT O B O A O HS YSS T T I A DAAN S OHHUWE T O L O E T S S T HME U UA WAV 2 #C NUDA AYI E R L CA A Ol U I L L H I T P G P C T E E PR A EE2 C P AE ES NR

Y OH 3 N T ITYI O I OH R SAT W OTL E U E H!EE T B T PA 2$U I U R GT A#WR TN T&EFN O N .

O F E EO EM# T A E E N I YG P DFA I MNNAP E OO)Y R O = CIFBE& T

H O D T YCT

F EHO BEN S I G DREN EE MAU S DNPO S R E M NR A

L HU

PUEOT SEVCD2N I DOCI;O A ' A RA T E N D EPE DMSB E E D R R OEILBMN L A LNE EBFAL R S NFHAE M R A!SHV E A VCENSO DNMOH' I C T AOOA I L I H A ( NS

C R I I W AV T L FP S N FE E ) YE ROPL L Y !N#U RR OS OE2 TR F H E I NN PDTN N I OO YI AA I BT PS T

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

AE DL El DE I B V ON RA PC SN I O LI A T I ET PE PP AT I OR .W

G! N2 I K # A& MF RO E

T F

A

TN N O EI MC T NE RS E ; VG ON I 'R A LE A R H T F N EO Y #T I YN BU T DR EO L P L E P CO NG AN CI V EI BG R NE AF T CA ND ON I A T A Y R R T

I = S U I

G Q EN

2E

!

2 # & F O

N O I T C E S N I D E I F I C E P S S N O S A E R R O F E B N A C N O I T A L L E C N A C H C U 3

NUDA AYI E R L CA A Ol U I L L H I T P G P C T E E PR A EE2 P AC E N

S E R Y3OH N T ITYI O I A OH R SW T OTLE U E H!EE T B T PA 2$U I U R GT A#WR TN T&EFN O N .

O F E EO EM# T AE N E I P DFYG A I MNNAP E OO)Y R=

O CIFBE&

T H O D T YCT

F EHO BEN S I G DREN EE MAU S DNPO S R E M NR A

L HU

PUEOT SEVCD2N I DOCI;O A ' A RA T E N D EPE DMSB E E D R R OEILBMN L A LNE EBFAL R S NFHAE M R A!SHV E A VCENSO DNMOH' I C T AOOA I L I H A ( NS

C R I I W AV T L FP S N FE E ) YE ROPL L Y !N#U RR OS OE2 TR F H E I NN PDTN N I OO YI AA I BT PS T

F O R E D R O! E2 H# T T& S F NO I A

G A L A N EO PI PC T !E S R E D N U T R U O # H G I ( H T I W S E I L N O I T A L L E C N A C

Appeal against order of cancellation

Para 6.5 I-39

-

-

Application for revision to Central Government if adverse order passed -

-

6.5 Cancellation of registration

Application for revision to Central Government if adverse order passed -

-

-

4 # ! . / ) 4 ! , 5 ' % 2

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

I-40 Para 6.7

Y HEFNN T O H AC C O O I I M!UTTT T U S U TS D CB O E I N T N H I A A SR D ET N HTE T I MRT N T NE CADO D !

E E RDE # D N R E I S I C F N I VUS V H G O I D T YOI T 'E A FNRE LTSOAPR O N S A S & S A A F R I T R NI

Y T N G OTI E II ET E R S S #T T I O I S D

H EAFVA O C T E

HI S R T U D F T

R I F TMPNAE

FR E E E AES L

EE HNH A NW T I HCDTO N! EETFI I O HI T BT

SYUD2 SR # E B 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 R QNCE ER N E N DU VNE E I AS B G N AI M S MOHR O E A C T D I T R T N HC GN U N O SOF NO E NE I OSM E SGCFI BRNTOT O E I TU!!

TP K NN S B N A E SEI2O R # UYMA T I &T QN HMN A EAR E FL O T G N E R I COU T A O AMF G SNH E C RAE R AU NE 2 FPMS /P

I

6.6 Surrender of Certificate of Registration under FCRA

vide

RNSN E I O M D R D NME RTE UO D NFNN OCIE I INM T N A OOA R I T T R S S T A I A C R G ET EL S S I E R E G L FNE U O IR2 EN F T OO2 A I

CT E# lAT C A I I T C& L R P F lO E I CPT A R !

DNE

EA C T N EE EH AK L R TU AF G NMO2 E R EYE T C BAD SMN! A EE TR HC RH O!UT HESF HRO WT O! NFF OO S R N # E

O PN&T I

C YI OME R TR S E C VE OF %S &O

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.

T SN UDHD C E BL RE L UO I E M R T CSWD N N NI ; OAT N CC S=E NNE M G V !

E

I EL L E B R N OSA!O H F I A 2T EHS# A HE & L T U T FA G FE O C O TI 2 F U I

T OR

N DE O I EC T T E N U A S O B EO I I R T H C R C T EN SW S T N ;O E O S D# S E S R N A DE BG I I E NP R

Y C R = AR S O E NE R

V P& OE I

T F U E O B BY I

R D YD T E AT O N

F T OS

NMRE CU OSE S I NCT A NW G C I E Y I

HET S E S I T C R

I ONRRL O

F I E A H T ENDT T I HI C ONU N! 4T UAI

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

or surrendered under section 14A

vide

LY A L T R T N N E EU #Q E FS O B SU NS OF I I T C N EO R S I R D E RP E E PH ST A O ST E D I E T I N V R I T U C T AE R EE HB T L EI L GW A NS AT D E MS E R SO L LAT A S HEE H S4 R Y S T TI I N R N OEO HMT I T A N U R R !E T S I EVG HOE 4'R

TR N E H UT OR

MU S FE AS L DE U EU S S2 I L S I I T N TO U I NNT UEA L EMU HNG T R E E DV 2 EO

R 'N E O DLI NA T ERU T R B N R I UET R S#N RL LO OI DT# EDN L EG

L = E I NE CR R NE ACO CN& SOF I NCO OK N I

F T A

A E E BL R T UW H S I T 2D I G EW;E R SD TN ES ON HE T VIE E TM C L CL EA A R NH S I /S D A

DE !

D ESE 2 NOT # RHA E C3 CWO F N L O N OO Y L CS L

FRA E N O C P I O S I EFY T C MOHE OT SPS (E EO F R S A S YA S R E D

S A

EEO T R

R E P E E R R

C HDU E NP

ER 3WR LYR A R O U F PO S D I Y T C I T E RI R NR T OR I E OA R 04DHD E T L RNL U % OO EA

C

I YN NT R A

5AN E T C T E R E

R ONP O C ETEM. 3NE N B O FESC O E MAST I I H NHAA C #R DI LENEI F O V A T I T N T NOA O I O'R O .

I T P ETP I S T I D T A G AC DT ES !3 R I!

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

2 / & . / ) 4 !

2 4 3 ) ' % 2

Para 6.8 I-41

NSSN T N OE O I O S S T I R S S U E I BAV P I E OE R T HRH N T PT O EH L L CA HI C NTTH GC H I W T E NI R R UWE OF F D E E TDCN P U EENE C AC CMDR AORO O C CF OE T N BCI D AG S N EA N I T I HF T I E MROB ROD E E TE D M S PI S E IT XOT SE P A A SER H I WOD O T P RR OTEO HSB O FC E WS LWN L NAAAI OEHLR SCSYO R TNND E E PCOAR !

S N R I E YSE T DS NI AHPEG I T E HNE I C R R A R E UT E S DS NA HN FOW 7U O C

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

LD GEL AN NR I HA V NSR AO SE HT IT EN N YUS S A ABA I = M MR T H N TO CH N UC ECS U S MNL LN !

GAI NI 2 RE T E Y# R A VO F & HI OF T CF 'FY EO FP LOI A TCS R U EYN T A O P N O E SMI D T #E NTC E ETOIS S A I HE A T ; T A R D Y C C I T E WS F I B I R AT I L ETOR HSOHC CSNTS UAYUE SFBAR O HP YE TC E C NR B U !S AU Y FT SYA I O AH BM ENT FS CERO NH E A D ET DE E S R BONSU ATUOD P EDDS E R E I HA C D V T O GE I ER EC NR BP ) -

Foreign Contribution Regulation Law Manual AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

Taxmann TAXMANN July 2022 2022 9789356223318 290 PAPERBACK

Rs. : 695 | USD : 40

Description This book provides comprehensive coverage of Foreign Contribution Regulation Laws in India. The Present Publication is the July 2022 Edition & amended up to 1st July 2022. It covers amended, updated & annotated text of the Foreign Contribution Regulation Laws, including:

·

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

·

Foreign Contribution (Regulation) Amendment Act, 2020 Foreign Contribution (Regulation) Rules Foreign Contribution (Regulation) Rules, 2011 as amended by the Foreign Contribution (Regulation) (Amendment) Rules, 2020

· ·

Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules, 2012 Notifications issued under Foreign Contribution (Regulation) Act, 2010 Guidelines and Circulars Guidelines issued under section 36(1)(a) of the Banking Regulation Act, 1949 – Implementation of the provisions of Foreign Contribution (Regulation) Act, 2010 Guidelines for consideration of proposals for acceptance of foreign hospitality under the Foreign Contribution (Regulation) Act, 2010; 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 I terms of FCRA Amendment Act, 2020 Advisory for Compliance by FCRA NGOs/Associations with the amended provisions in FCRA, 2010 and FCRR, 2011 FAQs on FCRA, 2010 Advisory to NGOs on Foreign Funding FCRA Account Unique ID of NGOs receiving Foreign Contributions

· ·

Charters Notified agencies not to be covered by the definition of 'Foreign Sources' Case Laws Digest

ORDER NOW