Annexure II
Foreign Contribution (Regulation) Rules, 2011
Annexure II
Note: Annexure-II incorporates all the amendments to FCRR, 2011 till date. References to all the relevant notifications etc. have been given in the footnotes to the Annexure.
The online portal of FCRA services (http://fcraonline.nic.in) is the repository of all Notifications relating to FCRA, 2010 and FCRR, 2011 and their amendments till date and all the procedural requirements publicised by the Ministry of Home Affairs (MHA) for compliance of the Act/Rules through Public Notices, Circulars and Standard Operating Procedure are also available on the website.
Interested readers may please visit the website to see all the Notifications, Public Notices, Circulars etc. issued by MHA from time to time. They are also requested to regularly visit the website to keep themselves updated about any change therein.
The Foreign Contribution (Regulation) Rules, 2011
(With all amendments and references to relevant notifications)
Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
GOVERNMENT OF INDIA
MINISTRY OF HOME AFFAIRS
New Delhi, dated the 29th April, 2011
NOTIFICATION
G.S.R. 349(E). — In exercise of the powers conferred by section 48 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), the Central Government hereby makes the following rules, namely: –
1. Short title and commencement. – (1) These rules may be called the Foreign Contribution (Regulation) Rules, 2011.
(2) They shall come into force on the date[1] on which the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) shall come into force.
2. Definitions. – (1) In these rules unless the context otherwise requires, –
(a) “Act” means the Foreign Contribution (Regulation) Act 2010;
(aa)[2] “bank account” means a bank account in a core banking compliant bank, which is integrated with the Public Financial Management System (PFMS).
(b) “chartered accountant” shall have the meaning assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949;
(ba) “electronic form’ shall have the same meaning assigned to it in clause (r) of sub-section (1) of section 2 of the Information technology Act, 2000 (21 of 2000);[3]
(c) “Form” means a form appended to these rules;
(d) “section” means section of the Act;
(e) “year” means the financial year commencing from the 1st day of April and ending on the 31st day of March of the next calendar year;
(f) “FCRA Account” means the FCRA Account referred to in section 17 of the Act.[4]
(2) Words and expressions used and not defined herein but defined in the Act shall have the meaning assigned to them in the Act.
3. Guidelines for declaration of an organisation to be of a political nature, not being a political party. – (1) The Central Government may specify any organisation as organisation of political nature on one or more of the following grounds [5]:-
(i) organisation having avowed political objectives in its Memorandum of Association or bylaws;
(ii) any Trade Union whose objectives include activities for promoting political goals;
(iii) any voluntary action group with objectives of a political nature or which participates in political activities;
(iv) front or mass organisations like Students Unions, Workers’ Unions, Youth Forums and Women’s wing of a political party;
(v) organisation of farmers, workers, students, youth based on caste, community, religion, language or otherwise, which is not directly aligned to any political party, but whose objectives, as stated in the Memorandum of Association, or activities gathered through other material evidence, include steps towards advancement of political interests of such groups;
(vi) any organisation, by whatever name called, which habitually engages itself in or employs common methods of political action like ‘bandh’ or ‘hartal’, ‘rasta roko’, ‘rail roko’ or ‘jail bharo’ in support of public causes.
(2) The organisations specified under clauses (v) and (vi) of sub-rule (1) shall be considered to be of political nature, if they participate in active politics or party politics, as the case may be.[6]
4. Speculative activities. – (1) The following activities shall be treated as speculative activities: –
(a) any activity or investment that has an element of risk of appreciation or depreciation of the original investment, linked to market forces, including investment in mutual funds or in shares;
(b) participation in any scheme that promises high returns like investment in chits or land or similar assets not directly linked to the declared aims and objectives of the organisation or association.
(2) A debt-based secure investment shall not be treated as speculative investment.
(3) Every association shall maintain a separate register of investments.
(4) Every register of investments maintained under sub-rule (3) shall be submitted for audit.
5. Administrative expenses. – The following shall constitute administrative expenses: –
(i) salaries, wages, travel expenses or any remuneration realised by the Members of the Executive Committee or Governing Council of the person;
(ii) all expenses towards hiring of personnel for management of the activities of the person and salaries, wages or any kind of remuneration paid, including cost of travel, to such personnel;
(iii) all expenses related to consumables like electricity and water charges, telephone charges, postal charges, repairs to premise(s) from where the organisation or Association is functioning, stationery and printing charges, transport and travel charges by the Members of the Executive Committee or Governing Council and expenditure on office equipment;
(iv) cost of accounting for and administering funds;
(v) expenses towards running and maintenance of vehicles;
(vi) cost of writing and filing reports;
(vii) legal and professional charges; and
(viii) rent of premises, repairs to premises and expenses on other utilities:
Provided that the expenditure incurred on salaries or remuneration of personnel engaged in training or for collection or analysis of field data of an association primarily engaged in research or training shall not be counted towards administrative expenses:
Provided further that the expenses incurred directly in furtherance of the stated objectives of the welfare oriented organisation shall be excluded from the administrative expenses such as salaries to doctors of hospital, salaries to teachers of school etc.
6. Intimation of receiving foreign contribution from relatives. – Any person receiving foreign contribution in excess of [7]ten lakh rupees or equivalent thereto in a financial year from any of his relatives shall inform the Central Government regarding the details of the foreign contribution received by him in electronic form[8] online in Form FC-1 within [9]three months days from the date of receipt of such contribution.
6A.[10] When articles gifted for personal use do not amount to foreign contribution. –
Any article gifted to a person for his personal use whose market value in India on the date of such gift does not exceed [11]one lakh rupees shall not be a foreign contribution within the meaning of sub-clause (i) of clause (h) of sub-section (1) of section 2.
7. Receiving foreign hospitality by specified categories of persons. –
(1) Any person belonging to any of the categories specified in section 6 who wishes to avail of foreign hospitality shall apply to the Central Government in electronic form[12] in Form FC-2 for prior permission to accept such foreign hospitality.
(2) Every application for acceptance of foreign hospitality shall be accompanied by an invitation letter from the host or the host country, as the case may be, and administrative clearance of the Ministry or department concerned in case of visits sponsored by a Ministry or department of the Government.
(3) The application for grant of permission to accept foreign hospitality must reach the appropriate authority ordinarily two weeks before the proposed date of onward journey.
(4) In case of emergent medical aid needed on account of sudden illness during a visit abroad, the acceptance of foreign hospitality shall be required to be intimated to the Central Government within one month[13] of such receipt giving full details including the source, approximate value in Indian Rupees, and the purpose for which and the manner in which it was utilised.
Provided that no such intimation is required if the value of such hospitality in emergent medical aid is upto one lakh rupees or equivalent thereto.
8. Action in respect of article, currency or security received in contravention of the Act. –
(1) The Central Government may issue a prohibitory order for contravention of the Act in respect of any article, currency or securities.
(2) The prohibitory order issued under sub-rule (1) shall be served on the person concerned in the following manner: –
(a) by delivering or tendering it to that person or to his duly authorised agent; or
(b) by sending it to him by ‘registered post with acknowledgement due’ or ‘speed post’ to the address of his last known place of residence or the place where he carries on, or is known to have last carried on, business or the place where he personally works for gain or is known to have last worked for gain and, in case the person is an organisation or an association, to the last known address of the office of such organisation or association; or
(c) if it cannot be served in any of the manner aforesaid, by affixing it on the outer door or some other conspicuous part of the premises in which that person resides or carries on, or is known to have last carried on, business or personally works for gain, or is known to have last worked personally for gain and, in case the person is an organisation or an association, on the outer door or some other conspicuous part of the premises in which the office of that organisation or association is located, or is known to have been last located, and the written report whereof should be witnessed by at least two persons.
9. Application for obtaining ‘registration’ or ‘prior permission’ to receive foreign contribution. –
(1) (a) An application for certificate of registration by a person under sub-section (1) of section 11, for acceptance of foreign contribution shall be made in electronic form[14] in Form FC-3A [15]with an affidavit executed by each office bearer and key functionary and member in Proforma ‘AA’ appended to these rules and an application for obtaining prior permission by a person under sub-section (2) of section 11, for acceptance of foreign contribution, shall be made in electronic form[16] in Form FC-3B with an affidavit executed by each office bearer and key functionary and member in Proforma ’AA’ appended to these rules.
(b) [17] The applicant shall upload the signed or digitally signed application along with scanned documents as specified by the Central Government from time to time;
(c) Vide Footnote 17.
(d) [18]Any person making an application for registration under clause (a) of sub-rule (1) shall have an FCRA Account;
(e) The person may open one or more accounts in one or more banks for the purpose of utilising the foreign contribution after it has been received and, in all such cases, intimation in electronic form[19] in Form FC-6D shall be furnished to the Secretary, Ministry of Home Affairs, New Delhi within [20]forty five days of the opening of any account.
(f)[21] A person seeking registration under clause (b) of sub-section (4) of section 12 of the Act shall meet the following conditions, namely: –
(i) it shall be in existence for three years and have spent a minimum amount of rupees fifteen lakh on its core activities for the benefit of society during the last three financial years:
Provided that the Central Government, in exceptional cases or in cases where a person is controlled by the Central Government or a State Government may waive the conditions;
(ii) if the person wants inclusion of its existing capital investment in assets like land, building, other permanent structures, vehicles, equipment in the computation of its spending during last three years, then the chief functionary shall give an undertaking that the assets shall be vested henceforth with the person till the validity of the certificate and they shall be utilised only for the activities covered under the Act and the rules made thereunder and shall not be diverted for any other purpose till the validity of its certificate of registration remains valid.
(1A)[22] Every application seeking registration under clause (a) of sub-rule (1), made before the commencement of these rules but not disposed of, shall be considered after furnishing the details of FCRA Account.
(2) [23] (a) Omitted.
(b) Omitted.
(c) Omitted.
(d) [24]Any person making an application for obtaining prior permission under clause (a) of sub-rule (1) shall have an FCRA Account.
(e) A person seeking prior permission under this rule may open one or more accounts in one or more banks for the purpose of utilising the foreign contribution after it has been received and in all such cases intimation in electronic form[25] in Form FC-6D shall be furnished to the Secretary, Ministry of Home Affairs, New Delhi within [26]forty five days of the opening of any account.
(f)[27] A person seeking prior permission for receipt of specific amount from a specific donor for carrying out specific activities or projects mentioned in clause (c) of sub-section (4) of section 12 of the Act shall meet the following criteria, namely: –
(i) submit a specific commitment letter from the donor indicating the amount of foreign contribution and the purpose for which it is proposed to be given;
(ii) for the Indian recipient persons and foreign donor organisations having common members, prior permission shall be granted to the person subject to it satisfying the following conditions, namely: –
(A) the chief functionary of the recipient person shall not be a part of the donor organisation;
(B) seventy-five per cent of the office-bearers or members of the governing body of the person shall not be members or employees of the foreign donor organisation;
(C) in case of foreign donor organisation being a single individual that individual shall not be the chief functionary or office bearer of the recipient person; and
(D) in case of a single foreign donor, seventy-five per cent of the office bearers or members of the governing body of the recipient person shall not be the family members or close relatives of the donor.
(2A)[28] Every application for obtaining prior permission under clause (a) of sub-rule (1) made before the commencement of these rules but not disposed of, shall be considered after furnishing the details of FCRA Account.
(3) No person shall prefer a second application for registration or prior permission within a period of six months after submitting an application either for the grant of prior permission for the same project or for registration.
(4)[29] (a) 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;
(b) 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;
(c) The fee may be revised by the Central Government from time to time;
(d) Omitted.
(5) Notwithstanding anything contained in sub-rules (1) to (4), every application made for registration or prior permission under the Foreign Contribution (Regulation) Act, 1976 (49 of 1976) but not disposed of before the date of commencement of these rules shall be deemed to be an application for registration or prior permission, as the case may be, under these rules, subject to the condition that the applicant furnishes the prescribed fees for such registration or prior permission, as the case may be.
9A.[30] Permission for receipt of foreign contribution in application for obtaining prior permission. – If the value of foreign contribution on the date of final disposal of an application for obtaining prior permission under clause (a) of sub-rule (1) of rule 9 is over rupees one crore, the Central Government may permit receipt of foreign contribution in such instalments, as it may deem fit:
Provided that the second and subsequent instalment shall be released after submission of proof of utilisation of seventy five per cent of the foreign contribution received in the previous instalment and after field inquiry of the utilisation of foreign contribution.
10.[31] Validity of certificate. – (1) Every certificate of registration granted to a person under the Act shall be valid for a period of five years from the date of its issue.
(2) 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.
11. Maintenance of accounts – Every person who has been granted registration or prior permission under section 12 shall maintain a separate set of accounts and records, exclusively, for the foreign contribution received and utilised.
12. Renewal of registration certificate. –
(1) Every certificate of registration issued to a person shall be liable to be renewed after the expiry of five years from the date of its issue on proper application.
(2) [32]An application for renewal of the certificate of registration shall be made to the Central Government in electronic form in Form FC-3C accompanied with an affidavit executed by each office bearer, key functionary and member in Proforma ‘AA’ appended to these rules within six months before the date of expiry of the certificate of registration.
(2A)[33] Every person seeking renewal of the certificate of registration under section 16 of the Act shall open an FCRA Account and mention details of the account in his application for renewal of registration.
(2B)[34] Every application for renewal of the certificate of registration made under sub-rule (2) before commencement of these rules, but not disposed of, shall be considered after furnishing the details of FCRA Account.
[35](3) Omitted.
(4) [36]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.
(5) [37]No person whose certificate of registration has ceased to exist shall either receive or utilise the foreign contribution until the certificate is renewed.
(6) [38]If no application for renewal of registration is received or the application is not accompanied by requisite fee before the expiry of the validity of the certificate of registration, the validity of the certificate of registration shall be deemed to have ceased from the date of completion of the period of five years from the date of the grant of certificate of registration.
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.
(6A)[39] The amount of foreign contribution lying unutilised in the FCRA Account and utilisation account of a person whose certificate of registration is deemed to have ceased under sub-rule (6) and assets, if any, created out of the foreign contribution, shall vest with the prescribed authority under the Act until the certificate is renewed or fresh registration is granted by the Central Government.
(7) If the validity of the certificate of registration of a person has ceased in accordance with the provisions of these rules, a fresh request for the grant of a certificate of registration may be made by the person to the Central Government as per the provisions of rule 9.
(8) In case a person provides sufficient grounds, in writing, explaining the reasons for not submitting the certificate of registration for renewal within the stipulated time, his application may be accepted for consideration along with the requisite fee [40]and with late fee of Rs. 5000/- (Five Thousand Rupees only), but not later than one year after the expiry of the original certificate of registration.
13. [41]Declaration of receipt of foreign contribution. –
(a) A person who has been granted a certificate of registration or prior permission shall place the audited statement of accounts on receipts and utilisation of the foreign contribution, including income and expenditure statement, receipt and payment account and balance sheet for every financial year beginning on the first day of April within nine months of the closure of the financial year on its official website or on the website as specified by the Central Government.
[42](b) Omitted.
14. Extent of amount that can be utilised in case of suspension of the certificate of registration. – The unspent amount that can be utilised in case of suspension of a certificate of registration may be as under: –
(a) In case the certificate of registration is suspended under sub-section (1) of section 13 of the Act, up to twenty-five per cent of the unutilised amount may be spent, with the prior approval of the Central Government, for the declared aims and objects for which the foreign contribution was received.
(b) The remaining seventy-five per cent of the unutilised foreign contribution shall be utilised only after revocation of suspension of the certificate of registration.
15. Custody of foreign contribution in respect of a person whose certificate has been cancelled. – [43]If the certificate of registration of a person who has opened an FCRA Account under section 17 is cancelled, the amount of foreign contribution lying unutilised in that Account shall vest with the prescribed authority under the Act.
15A. [44] Voluntary surrender of certificate. — Every person who has been granted certificate of registration under section 12 of the Act may make an application in electronic form in Form FC-7 for surrender of the certificate of registration in terms of section 14A of the Act.
16. [45] Reporting by banks of receipt of foreign contribution. –
The bank shall report to the Central Government within forty-eight hours any transaction in respect of receipt or utilisation of any foreign contribution by any person whether or not such person is registered or granted prior permission under the Act.
17. [46] Intimation of foreign contribution by the recipient. –
(1) Every person who receives foreign contribution under the Act shall submit a signed or digitally signed report in electronic form in Form FC-4 with scanned copies of income and expenditure statement, receipt and payment account, and balance sheet for every financial year beginning on the 1st day of April within nine months of the closure of the financial year.
(2) The annual return in Form FC-4 shall reflect the foreign contribution received in the exclusive bank account and include the details in respect of the funds transferred to other bank accounts for utilisation.
(3) If the foreign contribution relates only to articles, the intimation shall be submitted in Form FC-1.
(4) If the foreign contribution relates to foreign securities, the intimation shall be submitted in Form FC-1.
(5) Every report submitted under sub-rules (2) to (4) shall be duly certified by a chartered accountant.
(6) Every such return in Form FC-4 shall also be accompanied by a copy of a statement of account from the bank where the exclusive foreign contribution account is maintained by the person, duly certified by an officer of such bank.
(7) The accounting statements referred to above in the preceding sub-rule shall be preserved by the person for a period of six years.
(8) A ‘NIL’ report shall be furnished even if no foreign contribution is received during a financial year.
Provided that where foreign contribution has not been received or utilised during a financial year, it shall not be required to enclose certificate from Chartered Accountant or income and expenditure statement or receipt and payment account or balance sheet with Form FC-4.
17A. [47]Change of designated bank account, name, address, aims, objectives or Key members of the association. –
[48]A person who has been granted a certificate of registration under section 12 or prior permission under section 11 of the Act shall intimate in electronic form within [49]forty five days, of any change in the following, namely: —
(i) name of the association or its address within the State for which registration/ prior permission has been granted under the Act in Form FC-6A;
(ii) its nature, aims and objects and registration with local/relevant authorities in Form FC-6B;
(iii) bank and/or branch of the bank and/or designated foreign contribution account number in Form FC-6C;
(iiia) bank and/or branch of the bank for the purpose of utilising the foreign contribution after it has been received in Form-6D; and
(iv) office bearers or key functionaries or members mentioned in the application for grant of registration or prior permission or renewal of registration, as the case may be, in Form FC-6E.
[50]Provided that the change shall be effective only after final approval by the Central Government.
18. Foreign contribution received by a candidate for election. – Foreign contribution received by a candidate for election, referred to in section 21, shall be furnished in Form FC-1 in[51] electronic form within forty-five days from the date on which he is duly nominated as a candidate for election.
19. Limit to which a judicial officer, not below the rank of an Assistant Sessions Judge may make adjudication or order confiscation. – An officer referred in clause (b) of sub-section (1) of section 29 may adjudge confiscation in relation to any article or currency seized under section 25, if the value of such article or the amount of such currency seized does not exceed Rs.10,000,00/- (Ten Lakh only).
20. [52]Revision. – An application for revision of an order passed by the competent authority under section 32 of the Act shall be made to the Secretary, Ministry of Home Affairs, Government of India, New Delhi [53]in such form and manner, including in electronic form as may be specified by the Central Government and it shall be accompanied by a fee of rupees three thousand only, which shall be paid through the payment gateway specified by the Central Government.
21. [54]Compounding of offence. – An application for compounding of an offence under section 41 may be made to the Secretary, Ministry of Home Affairs, New Delhi in electronic form and shall be accompanied by fee of rupees three thousand only, which shall be paid through the payment gateway specified by the Central Government.
22. Returns by the Investigating Agency to the Central Government. – The Central Bureau of Investigation or any other Government investigating agency that conducts any investigation under the Act shall furnish reports to the Central Government, on a quarterly basis, indicating the status of each case that was entrusted to it, including information regarding the case number, date of registration, date of filing charge sheet, court before which it has been filed, progress of trial, date of judgment and the conclusion of each case.
23. Authority to whom an application or intimation to be sent. – Any information or intimation about political or speculative activities of a person as mentioned in rule 3 or rule 4, shall be furnished to the Secretary to the Government of India in the Ministry of Home Affairs, New Delhi. Such information or intimation shall be sent by registered post [55]or in electronic form.
24. Omitted.[56]
Sd/-
(G.V.V. SARMA)
Joint Secretary to the Government of India
[1] The Foreign Contribution (Regulation) Rules, 2011 [G.S.R. 349(E) dated 29th April, 2011] came into force with effect from the 1st May, 2011 simultaneously from the date on which the Foreign Contribution (Regulation) Act, 2010 (FCRA, 2010) came into force vide Notification [S.O. 909(E) dated the 29th April, 2011] in the Gazette of India.
The Rules have so far been amended eight times – (i) Foreign Contribution (Regulation) Amendment Rules, 2012 [G.S.R. 292(E) dated 12th April, 2012]; (ii) Foreign Contribution (Regulation) Amendment Rules, 2015 [G.S.R. 966(E) dated 14th December, 2015]; (iii) Foreign Contribution (Regulation) Amendment Rules, 2019 [G.S.R. 199(E) dated 7th March, 2019]; (iv) Foreign Contribution (Regulation) (Second Amendment) Rules, 2019 [G.S.R. 659(E) dated 16th September, 2019; and (v) Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020] read with its (vi) Corrigendum [G.S.R. 17(E) dated 11th January, 2021], (vii) Foreign Contribution (Regulation) Amendment Rules, 2022 [G.S.R. 506(E) dated 1st July, 2022] and, (viii) Foreign Contribution (Regulation) Amendment Rules, 2023 [G.S.R. 683(E) dated 22nd September, 2023]. References to especially relevant insertions/substitutions only have been given in the footnotes. However, references to various notifications amending/substituting Form Nos. etc. have not been given. Readers interested to know as to how such insertions/substitutions/changes have taken place may please go through the notifications available in the website [https://fcraonline.nic.in].
[2] Clause (aa) inserted vide Foreign Contribution (Regulation) Amendment Rules, 2019 [G.S.R. 199(E) dated the 7th March, 2019].
[3] Clause (ba) inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[4] Clause (f) inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[5] The Guidelines enunciated in Rule 3(1) of FCRR, 2011 were framed in terms of the proviso to Section 5(1) of FCRA, 2010.
[6] The principal Rule 3 was re-numbered as sub-rule 3(1) and after sub-rule 3(1), sub-Rule 3(2) was inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]. In this context, please see the Judgement dated the 6th March, 2020 of the Hon’ble Supreme Court in the Civil Appeal No. 1510 of 2020 (Arising out of SLP(C) No. 33928 of 2011) in the case of Indian Social Action Forum (INSAF) vs. Union of India.
[7] The words “one lakh rupees” were substituted by the words “ten lakh rupees” vide Foreign Contribution (Regulation) Amendment Rules, 2022 [G.S.R. 506(E) dated the 1st July 2022.]
[8] The words ‘by uploading details electronically’ have been substituted by the words ‘regarding the details of the foreign contribution received by him in electronic form’ vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[9] The words “thirty days” were substituted by the words “three months” vide Foreign Contribution (Regulation) Amendment Rules, 2022 [G.S.R. 506(E) dated 1st July 2022.]
[10] Rule 6A was inserted vide Foreign Contribution (Regulation) Amendment Rules, 2012 [G.S.R. 292(E) dated 12th April, 2012].
[11] Vide Foreign Contribution (Regulation) (Second Amendment) Rules, 2019 [G.S.R. 659 (E) dated 16th September, 2019] the words ‘rupees twenty five-thousand’ in Rule 6A were substituted by the words “one lakh rupees”.
[12] The words “ electronically online to the Central Government” have been substituted by the words “to the Central Government in electronic form” vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[13] Vide Foreign Contribution (Regulation) (Second Amendment) Rules, 2019 [G.S.R. 659(E) dated the 16th September, 2019] the words “sixty days” in Rule 7(4) was substituted by “one month”.
[14] The words “ electronically online” have been substituted by the words “in electronic form” vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[15] The words in Rule 9(1)(a) were substituted by the Foreign Contribution (Regulation) Amendment) Rules, 2019 [G.S.R. 199(E) dated the 7th March, 2019]. Thereafter, the italicized words in Rule 9(1)(a) were inserted vide Foreign Contribution (Regulation) (Second Amendment) Rules, 2019 [G.S.R. 659(E) dated the 16th September, 2019].
[16] Vide Footnote 12 above.
[17] The original text of Rule 9(1)(b) was substituted and original text of Rule 9(1)(c) of FCRR, 2011 was removed by the FCRR (Amendment) Rules, 2015 [G.S.R. 966(E) dated the 14th December, 2015].
[18] The original text of Rule 9(1)(d) has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[19] Vide Footnote 12.
[20] The words “fifteen days” were substituted by the words “forty five days” vide Foreign Contribution (Regulation) Amendment Rules, 2022 [G.S.R. 506(E) dated the 1st July 2022.]
[21] Clause 9(1)(f) has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[22] Sub-rule (1A) has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[23] Original sub-clauses of Rule 9(2)(a),(b) and (c) were omitted by the FCRR (Amendment) Rules, 2015 [G.S.R. 966(E) dated the 14th December, 2015].
[24] The original text of Rule 9(2)(d) has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[25] Vide Footnote 12.
[26] The words “fifteen days” were substituted by the words “forty five days” vide Foreign Contribution (Regulation) Amendment Rules, 2022 [G.S.R. 506(E) dated the 1st July 2022.]
[27] Clause 9(2)(f) has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[28] Sub-rule (2A) has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[29] The original text of Sub-rule 4(a) and 4(b) has been substituted and Sub-rule 4(d) has been omitted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]. Please note that the application fees for the grant of prior permission and registration have been revised.
[30] Rule 9A has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[31] Rule 10 has been numbered as sub-rule (1) thereof, and after sub-rule (1) as so numbered, sub-Rule 10(2) has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[32] The text of Sub-rule 12(2) has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020 and further rectified by a Corrigendum G.S.R 17(E) dated 11th January, 2021]
[33] Sub-rule 12(2A) has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[34] Sub-rule 12(2B) has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]
[35] Omitted. Original Sub-rule 12(3) was omitted by the FCRR (Amendment) Rules, 2015 [G.S.R. 966(E) dated the 14th December, 2015]. The original text read as “A person implementing an ongoing multi-year project shall apply for renewal twelve months before the date of expiry of the certificate of registration.”
[36] The original text of Sub-rule 12(4) has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]. Please note that the application fee for the grant of renewal of registration has been revised.
[37] The original text of Sub-rule 12(5) has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]
[38] The original text of Sub-rule 12(6) and the 2 Notes thereunder have been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]
[39] Sub-rule 12 (6A) has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[40] The italicized words in words in Sub-rule 12(8) were inserted vide Foreign Contribution (Regulation) Amendment) Rules, 2019. [G.S.R. 199(E) dated 7th March, 2019]
[41] Original Rule 13 was substituted by the FCRR (Amendment) Rules, 2015 [G.S.R. 966(E) dated the 14th December, 2015].
[42] Clause 13(b) regarding requirement of submission of Quarterly Return has been omitted vide Foreign Contribution (Regulation) Amendment Rules, 2022 [G.S.R. 506(E) dated the 1st July 2022.]
[43] The original text of Rule 15 has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[44] Rule 15A has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]
[45] Original Rule 16 was substituted by the FCRR (Amendment) Rules, 2015 [G.S.R. 966(E) dated the 14th December, 2015]
[46] The italicized words in Rule 17(1) and its Proviso were added and all the Form Numbers were substituted by the FCRR (Amendment) Rules, 2015 [G.S.R. 966(E) dated the 14th December, 2015]. Further, the words “electronically online” were substituted by the words “in electronic form” vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[47] Rule 17A was inserted by the FCRR (Amendment) Rules, 2015 [G.S.R. 966(E) dated the 14th December, 2015] and subsequently the Form Numbers as well as Rule 17(A)(iiia) were inserted by the FCRR (Amendment) Rules, 2019 [G.S.R. 199(E) dated the 7th March, 2019]. All the previous Forms were also substituted by the latter amendment of 7th March, 2019.
[48] The original text of the opening paragraph of Rule 17A has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[49] The words “fifteen days” were substituted by the words “forty five days” vide Foreign Contribution (Regulation) Amendment Rules, 2022 [G.S.R. 506(E) dated the 1st July 2022.]
[50] The proviso has been inserted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]
[51] The words “in electronic form” have been inserted in Rule 18 vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[52] The original text of Rule 20 has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[53] The words “on a plain paper” were substituted by the words “in such form and manner, including in electronic form as may be specified by the Central Government” vide Foreign Contribution (Regulation) Amendment Rules, 2022 [G.S.R. 506(E) dated the 1st July 2022.]
[54] The original text of Rule 21 has been substituted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[55] The words “or in electronic form” have been inserted in Rule 23 vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020].
[56] Rule 24 relating to ‘Procedure for transferring foreign contribution’ has been omitted vide Foreign Contribution (Regulation) Amendment Rules, 2020 [G.S.R. 695(E) dated 10th November, 2020]. This has been done in view of amendment to Section 7 of FCRA, 2010 prohibiting transfer of foreign contribution to any other person vide Foreign Contribution (Regulation) Amendment Act, 2020 dated the 28th September, 2020.
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