Details of Non-Governmental Organizations (NGOs) exempted from tax with regard to foreign donations received by them is not centrally maintained in Central Board of Direct Taxes (CBDT). However, details of foreign donation disclosed under Foreign Currency Regulation Act (FCRA). 2010 is maintained in public domain (http://mha.nic.in/fcra.htm) by Ministry of Home Affairs.

The Government proposes to scrutinize the accounts of NGOs who have received donations from abroad in excess of one crore during the financial year 2011-12.

This is one of the criteria for compulsory manual scrutiny selection guidelines issued by CBDT ad per Instruction No. 10/2013.

The process of selection of such cases is currently underway. The details of number of NGOs whose accounts have been scrutinized till date and the findings thereof are not maintained centrally by the CBDT.

In case an NGO is found to have violated the provisions of the Income-tax Act, 1961, appropriate action as per the provisions of the Income-tax, 1961 is taken by the competent authority.

This was stated by Minister of State for Finance, Shri J.D.Seelam in written reply to a question in Lok Sabha.

Scrutiny of foreign-funded NGOs used as criterion for tax manual selection, with statutory action for noncompliance. Scrutiny of NGOs receiving foreign donations above a significant threshold is used as a criterion under CBDT manual scrutiny selection guidelines; foreign donation disclosures are publicly maintained under the Foreign Contribution Regulation framework by the Ministry of Home Affairs, while CBDT does not centrally maintain lists or consolidated findings. Selection under this criterion is underway, and statutory action under the Income-tax Act is taken where violations are found.