Contents
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
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, 2022 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 4.22
Advisory for Compliance by FCRA NGOs/Associations with the amended provisions in FCRA, 2010 and FCRR, 2011 4.26
CONTENTS I-6
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
CASE LAWS DIGEST
Case Laws Digest 5.3
LIST OF NOTIFICATIONS i
PAGE I-7 CONTENTS
2
` h ` h i ` ` ` ii iii h o Explanation 1.—I-16
FOREIGN CONTRIBUTION 2.1 Foreign Contribution
Explanation 2.1
Explanation 3.— -
2.2 Meaning of ‘security’ 2.3 Public disclosure of receipt of foreign contribution on websitea
I-17 Para 2.4
Not necessary to put information about foreign contribution on websiteb 2.4 Foreign Source
Para 2.5 I-18
j j Association for Democratic Reforms . UOIj vi c Company 17 f Agencies not considered as ‘foreign source’ See 2.5 Foreign company g Indian company having more than 50% foreign shareholding is ‘foreign source’ j vi Meaning of ‘multi-national corporation’ Explanationg
2.6 Meaning
subsidiary t 2.7 Persons who cannot accept, receive or deliver foreign contribution a b c
c vide d e f g Explanation 1 c Explanation 2 c c45 Explanation 1 2 vide Explanation c I-19 Para 2.7
of
public servant, Judge, Government servant or employee of any corporation or any other body controlled or owned by the Government
a
Prohibition in accepting and delivering foreign contribution -
Who cannot accept foreign contribution on behalf of other person a
Who cannot deliver any currency to other person b
Who cannot deliver any currency accepted from foreign source i iic
Who cannot deliver currency to other person a b 2.8 Meaning of various words used in section 3(1)
Para 2.8 I-20
Political party n Association b
2.9 Candidate for election d
Panchayat k
Intimation by candidate for election receiving foreign contribution before nomination - -
in electronic form
‘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 (Regulation) Rules.
2.10 Person i ii iii iv m
2.11 Organisation of political nature cannot accept foreign contribution
I-21 Para 2.11
f
-
Application for revision to Central Government if adverse order passed - -
Application shall be accompanied by a fee of rupees three thousand only, which shall be paid through the payment gateway specified by the Central GovernmentAppeal against order
2.12 Guidelines for declaration of an organisation to be of a political nature
As per rule 3(1) of FC(R) Rules (re-numbered w.e.f. 10-11-2020), iii iii
Para 2.12 I-22
The organisations specified under clauses ( ) and ( ) of rule 3(1) shall be considered to be of political nature, if they participate in active politics or party politics, as the case may be - Rule 3(2) of FC(R) Rules as inserted w.e.f. 10-11-2020.
Indian Social Action Forum (INSAF) UOI
Intimation about such organisationsor in electronic form
iv
v vi
I-23 Para 2.12
AUTHOR : TAXMANN
PUBLISHER : TAXMANN
DATE OF PUBLICATION : DECEMBER 2022
EDITION : 1st EDITION 2023
ISBN NO : 9789356225244
BINDING TYPE : PAPERBACK
Description
This book provides comprehensive coverage of Foreign Contribution Regulation Laws in India.
The Present Publication is the 2023 Edition & amended up to 6th December 2022. It covers amended & updated text of the Foreign Contribution Regulation Laws, including:
Foreign Contribution (Regulation) Act (FCRA)
•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 (FCRR)
•Foreign Contribution (Regulation) Rules, 2011, as amended by the Foreign Contribution (Regulation) (Amendment) Rules, 2022
•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 in 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
•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
Foreign Contribution Regulation Law Manual
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