PREFACE

Preface

It is indeed a matter of immense pleasure to present the 5^th Edition (first online) of ‘FCRA, 2010 Made Easy’ incorporating the latest amendments. This Online Edition will be continually updated to reflect latest developments.

I acknowledge with thanks the overwhelming patronage received from all practitioners of FCRA, viz., NGOs, CAs and consultants from across the country, for the previous four editions. After all the copies of the 4th edition were sold out, there was demand for its reprint. However, I felt reluctant to go for a reprint and came up with this idea of creating a web version of the 5^th edition for free access anytime & anywhere on electronic devices. While retaining the same Q&A format in this web version I have revised certain answers while deleting some Q & A in view of some amendments in the Act/Rules. I have also deleted the entire section on Income Tax for NGOs.

The Q&A in this edition contain all the amendments to FCRA, 2010 and FCRR, 2011 brought through the Foreign Contribution (Regulation) Amendment Act, 2020, the Foreign Contribution (Regulation) (Amendment) Rules, 2020 and consequent amendment notifications and procedural changes till date by the Ministry of Home Affairs for compliance of the Act/Rules.

I am especially thankful to my esteemed friend Ms. Pushpa Aman Singh, Founder, GuideStar India and a true friend of the NGO community for her support in promoting the earlier editions of the book. I urge the readers of this book to join GuideStar India [https://guidestarindia.org] to enhance their transparency and public accountability.

My special thanks are for my wife Saswati and son Bodhisattva for their help in publishing this online version.

J.K. Chattopadhyay