Taxmann’s Foreign Contribution Regulation Law Manual [FCRA]

Description

Foreign Contribution Regulation Law Manual is the most authoritative and up-to-date legal reference on the regulation of foreign contributions in India. This Manual comprehensively covers the Foreign Contribution (Regulation) Act 2010 (FCRA), the accompanying rules and notifications (as amended up to 1st June 2025), and incorporates the latest case law, guidelines, FAQs, Standard Operating Procedures, and compliance advisories issued by the Ministry of Home Affairs. The Manual is designed for precise interpretation and practical application, making it the go-to resource for readers dealing with foreign funding, compliance, and enforcement matters under FCRA.

This book is intended for the following audience:

NGOs, Non-Profit Organisations, & Charitable Trusts seeking FCRA registration, renewal, or prior permission to accept foreign contributions
Lawyers, Compliance Officers & Consultants specialising in regulatory law, international transactions, or non-profit sector advisory
Company Secretaries & Chartered Accountants handling FCRA compliance, reporting, or audit assignments
Academic Institutions, Researchers, & Policy Analysts requiring structured insights into FCRA jurisprudence, amendments, and regulatory trends
Government Departments, Banks, & Regulatory Bodies responsible for overseeing or processing FCRA-related transactions
The Present Publication is the 2025 Edition, amended up to 1st June 2025. This book is edited/authored by Taxmann’s Editorial Board, with the following noteworthy features:

[Comprehensive Coverage] Full text of FCRA 2010 and allied rules, updated with all statutory amendments and executive notifications up to June 2025
[Amendment Tracker] Tabular ‘at-a-glance’ presentation of all changes brought in by the Foreign Contribution (Regulation) Amendment Act 2020 and subsequent Rules up to 2025
[Practical Guidance] Step-by-step compliance guides, SOPs for opening and managing FCRA accounts, and government advisories for NGOs and associations
[In-depth Commentary & FAQs] Clear, authoritative explanations on key issues—eligibility, registration, restrictions, reporting, and penalties—supplemented by FAQs
[Case Law Digest] Curated compilation of landmark Supreme Court and High Court rulings interpreting FCRA provisions and their constitutional validity
[Ready Reference Material] Includes forms, process flows, government circulars, and specimen documents for everyday compliance
[Easy Navigation] Exhaustive subject index, logical division by statute/rules/notifications, and contextual notes for quick referencing
[Up-to-date with Judicial and Policy Trends] The book provides insights on recent Supreme Court and High Court judgments, RBI and MHA guidelines, and implications of evolving jurisprudence, including electoral bond decisions and administrative circulars
This Manual brings together, in one place:

Law and Amendments
Fully updated text of the Foreign Contribution (Regulation) Act 2010 and the 2020 Amendment Act
Allied Rules, including the Foreign Contribution (Regulation) Rules 2011 (as amended up to 2025) and Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules 2012
Notifications & Guidelines
All notifications issued under FCRA 2010 and subsequent circulars clarifying application, registration, renewal, utilisation, and disclosure requirements
Guidelines for consideration of foreign hospitality proposals and compliance advisories for FCRA-registered entities
Practical Tools & Procedures
SOPs for opening, operating, and reporting from ‘FCRA Accounts’ at designated banks, as per section 17(1) and RBI directives
Electronic forms and digital compliance processes, with links to the government’s FCRA portal
Compliances & Offences
Stepwise guidance on annual returns (Form FC-4), change intimation (Forms FC-6A to FC-6E), and regulatory reporting for NGOs/associations
Explanation of offences, penalties, compounding mechanisms, appeal and revision processes under the Act
Interpretative Aids & Judicial Precedents
Digest of leading judgments: Constitutional validity, procedural fairness, compliance mandates, and interpretation of key terms (such as ‘foreign source’, ‘foreign contribution’, ‘political nature’, etc.)
FAQs and Ready Reference
Ministry of Home Affairs’ FAQs, clarifying eligibility, permitted transactions, relative transfers, reporting obligations, and practical nuances
The structure of the book is as follows:

Introductory Guide – Provides contextual background, legislative history, and key amendments with an executive summary of compliance requirements
Division One – Principal Statute
Arrangement of Sections
FCRA 2010 (as amended)
FCRA 1976 (Appendix, for reference)
Division Two – Rules
Foreign Contribution (Regulation) Rules 2011 (as amended)
Rules on acceptance/retention of gifts/presentations
Division Three – Notifications
Chronological collection of executive notifications
Division Four – Guidelines & Circulars
Guidelines, SOPs, FAQs, public notices, and compliance advisories
Division Five – Case Laws Digest
Section-wise summaries of recent and landmark judgments
Subject Index & Reference Tables – Enables granular navigation and quick lookup of provisions, processes, or compliance steps