HOW TO USE THIS WEBAPP
· The 3 blue-coloured horizontal bars/lines on the top right-hand corner is the Menu.
· The Menu contains all the topics/Sections/Annexures. Please touch the Menu to find out.
· The Home page also contains all the topics/Sections/Annexures. Please scroll to find out.
· You may use either the Menu or the Home page; the choice is yours.
· Browse and explore by looking into all the topics/Sections/Annexures in both the Menu and Home page to familiarise yourself with this digital book/App.
· The heading/name of each Section is self-explanatory about the Q&A contained therein.
· In the Index of Questions available in both the Menu and Home page, only the Question Nos. and the Questions have been given Section-wise.
· However, in the Home Page, the number of Q&As in each Section has also been indicated.
How to locate the Q&A relating to your query
· Familiarise yourself with the names of each Section/Section header to form an idea where you might find your Q&A. There are only 17 Sections.
· You should have some idea about the context in which you are having the query.
· A little imagination is needed to identify the Section that may guide you to the topic of your specific query.
· Look for your Q&A using either the Index of Questions (from the Menu or Home page) or on the relevant tab of the Section (in the Home page) that may contain your query.
· If some topics appear in more than one Section, you’ll have to look for in the overlapping Sections.
· A few examples:
• If you want to know whether donation from an OCI is FC or not, you should look into the Section “Foreign Contribution – Definition & Clarification” because you are seeking clarification about what sort of contributions are treated as FC.
• If you are seeking clarification regarding computation of ‘administrative expenses’ vis-à-vis project/programme related expenses, you are thinking of expenses, i.e., utilisation, relating to FC. Therefore, you should look for the Q&A in the Section “Acceptance & Utilisation of Foreign Contribution”. Since Form FC-4 for filing AR seeks information regarding the percentage of ‘administrative expenses’ vis-à-vis the amount of FC received in any FY, you may also look into the Sections “Maintenance of Accounts” and “Filing of Annual Return”.
• If you are thinking about ‘interest’, you should look into its definition in the Section “Foreign Contribution – Definition & Clarification” to understand that interest on FC is also treated as FC. You may also see the Section “Acceptance & Utilisation of Foreign Contribution” for understanding how the interest can be utilised and the Section “Maintenance of Accounts” for the purpose of filing Annual Returns.
• If your query is about having foreign nationals in the governing body/executive committee, you should search the Section “Registration and Prior Permission” because this issue is not directly addressed in the Act/Rules, and only Form FC-4 for filing AR seeks information whether any foreigner is a key functionary or working in your organisation. Therefore, you should also look into the Section “Filing of Annual Return”.
• If your query is about issues relating to banking/bank accounts, you should look into the Section “Banks & Issues related to Banking”.
· A number of questions have a Note below the answers. Please don’t forget to see the Note as it would have some useful information related to the specific answer.
· Cross references and hyperlinks (in blue colour) have been given in the answers to several questions. You may touch the hyperlinks for back-and-forth movement between the Q&A.
· Please use ‘back’ function on your device if back-and-forth movement is not available for some of the answers.
· Footnotes have been given in the answers to some questions. The Footnotes are in blue coloured Box Bracket or Square Bracket with a number therein. Explanations to the Footnotes are below the answers to the relevant questions.
About Annexure-I and Annexure-II
· Annexure-I incorporates all amendments to FCRA, 2010 till date.
· The Footnotes (in blue coloured Box Bracket or Square Bracket with a number therein) give references to the Notifications etc. regarding amendments to the principal Act and corresponding provisions of FCRR, 2011 and explain how the changes in the principal Act evolved during the course of time.
· The Footnotes are placed below the Act. You may touch the blue-coloured Footnotes for back-and-forth movement between the relevant Section of the Act and its Footnote.
· Annexure-II incorporates all the amendments to FCRR, 2011 till date.
· The Footnotes (in blue-coloured Box Bracket or Square Bracket with a number therein) give references to the Notifications etc. regarding amendments to the principal Rules caused by the amendments to the Act as also by various other amendments to the Rules and explain how the changes in the principal Rules evolved during the course of time.
· The Footnotes are placed below the Rules. You may touch the blue-coloured Footnotes for back-and-forth movement between the relevant Rule and its Footnote.
Please don’t forget to familiarise yourself with the Act and the Rules because the whole discussion revolves round these two basic pillars.
Please go through the relevant Annexure, especially Annexures III to VI containing MHA Charters, wherever a reference is drawn to any of the Annexures because these are necessary for understanding and compliance of the Act/Rules.
Fundamentals of FCRA: This contains the basics of the Act in a nutshell. Please look into it.
Dos & Don’ts of FCRA: Follow this carefully and you’ll never get into trouble for non-compliance of the Act/Rules.