TaxTMI 
TaxTMI 
Foreign Contribution (Regulation) Rules, 2011
X X X X Extracts X X X X
X X X X Extracts X X X X
....°à¥€à¤–सहित; (रजिसà¥à¤Ÿà¥à¤°à¥€à¤•à¤°à¤£ पà¥à¤°à¤®à¤¾à¤£à¤ªà¤¤à¥à¤° / पूरà¥à¤µ अनà¥à¤œà¥à¤žà¤¾à¤ªà¥à¤°à¤®à¤¾à¤£à¤ªà¤¤à¥à¤° की पà¥à¤°à¤®à¤¾à¤£à¤¿à¤¤ पà¥à¤°à¤¤à¤¿ संलगà¥à¤¨ करें) 2. पà¥à¤°à¤¾à¤ªà¥à¤¤à¤•à¤°à¥à¤¤à¤¾ / अनà¥à¤¤à¤°à¤¿à¤¤à¥€ संगम का बà¥à¤¯à¥Œà¤°à¤¾ (क) नामः (ख) पता: नगर / शहर : जिला: राजà¥à¤¯: पिन कोड: (ग) संगम का टेलीफोन सं० ( à¤à¤¸ टी डी कोड सहित ) : (घ) मà¥à¤–à¥à¤¯ कृतà¥à....
X X X X Extracts X X X X
X X X X Extracts X X X X
....टà¥à¤°à¥€à¤•à¤°à¤£ का सà¥à¤¥à¤¾à¤¨ : (ग) (रजिसà¥à¤Ÿà¥à¤°à¥€à¤•à¤°à¤£ पà¥à¤°à¤®à¤¾à¤£à¤ªà¤¤à¥à¤° की पà¥à¤°à¤®à¤¾à¤£à¤¿à¤¤ पà¥à¤°à¤¤à¤¿ संलगà¥à¤¨ करें) (घ) पैन सं०, यदि कोई हो 3. अनà¥à¤¤à¤°à¤¿à¤¤ किठजाने वाले विदेशी अà¤à¤¿à¤¦à¤¾à¤¯ की रकमः रजिसà¥à¤Ÿà¥à¤°à¥€à¤•à¤°à¤£ की तारीख: 4. पà¥à¤°à¤¸à¥à¤¤à¤¾à¤µà¤¿à¤¤ विदेशी अà¤à¤¿à¤¦à¤¾à¤¯ अनà¥à¤¤à¤°à¤£ का ढंग (नगद / चेक / इलेकà¥à¤Ÿà¥à¤°à¤....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ibution (Regulation) Act 2010; “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; “Form†means a form appended to these rules; “section†means section of the Act; “year†means the financial year commencing from the1st day of April and ending on the 31st day of March of the next calendar year; 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. - The Central Government may specify any organisation as organisation of political nature on one or more of the following grounds:- (i) organisation having avowed political objectives in its Memorandum of Association or bylaws; [ à¤à¤¾à¤— II-खणà¥à¤¡ 3 (i)] (ii) 80 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण any Trade Union whose objectives include activities for promoting ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stationery and printing charges, transport and travel charges by the Members of the Executive Committee or Governing Council and expenditure on office equipment; cost of accounting for and administering funds; expenses towards running and maintenance of vehicles; (iv) (v) (vi) (vii) legal and professional charges; and (viii) cost of writing and filing reports; 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. Intimation of receiving foreign contribution from relatives. - Any person receiving foreign contribution in excess of one lakh rupees or equivalent thereto in a financial year from any of hi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 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. Application for obtaining 'registration' or 'prior permission' to receive foreign contribution. - An application under sub-section (1) of section 11 for registration of a person for acceptance of foreign contribution shall be made electronically on-line in Form FC-3, and shall be followed by forwarding the hard copy of the on-line application duly signed by the Chief Functionary of the associ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ission 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) (a) An application made for the grant of prior permission shall be accompanied by a fee of Rs.1000/- (One Thousand only). (5) (b) An application made for the grant of the registration shall be accompanied by a fee of 2000/- (Two Thousand only). (c) The fee may be revised by the Central Government from time to time. (d) The fee, as applicable, shall be remitted by demand draft or banker's cheque in favour of the "Pay and Accounts Officer, Ministry of Home Affairs", payable at New Delhi. 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, [ à¤à¤¾à¤— II -- खणà¥à¤¡ 3 (i)] 10. 11. 12. (7) (8) 13. à¤à¤¾à¤°à¤¤ का राजà....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. 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, but not later than four months after the expiry of the original certificate of registration. In the event of receipt of foreign contribution in excess of one crore rupees in a financial year. - In case a person who has been granted a certificate of registration or prior permission receives foreign contribution in excess of one crore rupees, or equivalent thereto, in a financial year, he/it shall place the summary data on receipts and utilisation of the foreign contribution pertaining to the year of receipt as well as for one year thereafter in the public domain. Besides, the Central Government shall also display or upload the summary ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....RT II-SEC. 3(i)] The bank shall send a report to the Central Government within thirty days from the date of such last transaction in respect of receipt of any foreign contribution in excess of one crore rupees or equivalent thereto in a single transaction or in transactions within a duration of thirty days, by any person, whether registered or not under the Act and such report shall include the following details:- 17. (1) (a) Name and adoress of the donor. (b) Name and address of the recipient. (c) Account number. (d) Name of the Bank and Branch. (e) Amount of foreign contribution (in foreign currency as well as Indian Rupees). (f) Date of receipt. (g)Manner of receipt of foreign contribution (cash/cheque/electronic transfer etc.). Intimation of foreign contribution by the recipient. - Every person who receives foreign contribution under the Act shall submit a report in Form FC-6, accompanied by an 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, to the Secretary to the Government of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....etary, Ministry of Home Affairs, New Delhi on a plain paper and shall be accompanied by a fee of Rs.1000/- (One Thousand only) in the form of a demand draft or a banker's cheque in favour of the "Pay and Accounts Officer, Ministry of Home Affairs", payable at New Delhi. 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. Pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ft or telegraphic transfer or other communication including the Bank Details: 8. Income-tax registration number of the relative abroad and the name of the country of residence: 9. Name of the relative and relationship thereof, nationality and passport details: DECLARATION I hereby declare that the above particulars furnished by me are true and correct. Place: Date: The Secretary to the Government of India, Ministry of Home Affairs, FCRA Wing / Foreigners Division, “Jaisalmer House", 26, Mansingh Road, FORM FC-2 [See rule 7(1)] Signature of the applicant (Name, in block letters) New Delhi - 110 011. Subject: Application for seeking prior permission of the Central Government to accept foreign hospitality: [Note: For foreign hospitality availed in case of emergent medical aid situation, intimation to be given on plain paper to the Secretary, Ministry of Home Affairs at the address mentioned in FORM FC-2, within sixty days of such receipt of foreign hospitality.] 1. Name in full (block letters): 2. Date of Birth: 3. Name of father/husband: 4. Present address: 5. Permanent address: 6. Passport particular....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y for registration of the Association under clause (a) of sub-section (1) of section 6 of the Act for the acceptance of foreign contribution as per details given - below: 1. (i) Name of the Association and its complete postal address: Name: Address: Town/City: District: State: Pin Code: (c) Telephone No. of the Association (with STD code): ~ (d) Telephone no. (with STD code) / Mobile no. of the Chief Functionary: (e) e-Mail address: (ii) If the Association is a registered Trust or Society please indicate its: [ à¤à¤¾à¤— II-खणà¥à¤¡ 3 (i) ] (a) registration number: (b) place of registration: (c) date of registration: à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 31 (certified copy of the registration certificate to be attached). (d) PAN No.: (iii) Nature of Association: (a) religious (b) cultural (c) economic (d) educational (e) social Note: If a religious Association, state whether (a) Hindu (b) Sikh (c) Muslim (d) Christian (e) Buddhist (f) Others. (iv) Please indicate: (a) Main aim(s) and obj....
X X X X Extracts X X X X
X X X X Extracts X X X X
....prior permission to receive foreign contribution under the Act or the Foreign Contribution (Regulation) Act, 1976 (49 of 1976) in the past. If so, the Ministry of Home Affairs letter number with date granting such prior permission: (b) whether the account of the receipt and utilisation of the foreign contribution received above was sent to the Central Government in the prescribed Form. If so, the date of submission of the accounts: (ii) Whether: (a) the Association has received foreign contribution without the prior permission under the Act in the past. If so, full particulars of the foreign contribution received along with complete address of the bank branch and bank account number in which deposited should be furnished: 32 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] (b) said violation has been condoned by the Central Government: (c) Association has been prohibited from accepting foreign contribution under the Act: 6. Whether the Association is functioning as editor, owner, printer or publisher of a publication required to be registered as "newspaper" under the Press and Registration of Books Act, 1867 (25 of 1867). If so, t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ke to: (i) to inform the Central Government (Ministry of Home Affairs) within thirty days, if any change takes place in regard to the name of the Association, its address, its registration, its nature, its aims and objects together with documentary evidence effecting the change. (ii) to obtain prior permission for change of Members of the Executive Committee / Governing Council, if, at any point of time, such change causes replacement of 50% or more of such Members as were mentioned in the application dated for registration under the Foreign Contribution(Regulation)Act, по. 2010 (42 of 2010) and undertake further not to accept any foreign contribution except with prior permission till the permission to replace the office-bearer(s) has been granted. (iii) not to change the Bank and/or branch of the Bank without prior permission of the Central Government [the reason(s) for change of bank or branch of the bank shall have to be relevant and justifiable] and, Note: Proforma for change of Bank (or in the branch of the existing bank where exclusive foreign account number is being maintained) or Bank account is available in Ministry of Home A....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Government (iii) Ministry/Department of the Central Government. (Recommending Authority)** (Seal of the Recommending Authority) FORM FC-4 [See rule 9 (2) (a)} Date No The Secretary to the Government of India, Ministry of Home Affairs, FCRA Wing / Foreigners Division, "Jaisalmer House", 26, Mansingh Road, New Delhi - 110 011. Sub: Application for 'prior permission' under sub-section (2) of section 11 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) for the acceptance of foreign contribution by an Association having definite cultural, economic, educational, religious or social programme: Sir, I as an individual*, Hindu Undivided Family/association/company registered under section 25 of the Companies Act 1956 (1 of 1956), furnish the following details and apply for prior permission of the Central Government for the acceptance of foreign contribution under the proviso to sub-section (2) of section 11 of the Act: 1. (1) Name of the Association and its complete postal address: (a)Name: (b) Address: Town/City: District' State: 150661/11-5 33 34 Pin Code: THE GAZETTE OF INDIA:....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or mis-utilisation of funds of the Association or any other Association in the past: (d) has been prohibited from accepting foreign contribution: 4. Whether: (i) the Association ever applied for registration under the Foreign Contribution (Regulation) Act 2010 (42 of 2010), and if so, (a) the number & date of submission of application for registration: (b) the number & date of the last communication, if any, received from the Ministry: (c) whether registration was refused: (d) whether application for registration is still pending: (ii) whether the Association ever applied for prior permission under the Foreign Contribution (Regulation) Act 2010 (42 of 2010), and if so, - (a) the number & date of submission of application for prior permission: (b) the number & date of the last communication, if any, received from the Ministry: (c) whether prior permission was refused: (d) whether application for prior permission is still pending: (iii) whether the Association has close links with another Association, or its unit or branch which has been, (a) refused registration / prior permission under the Act: [ à¤à¤¾à¤— II-खà¤....
X X X X Extracts X X X X
X X X X Extracts X X X X
....debarred from receiving any aid and/or assistance by any other Ministry/Department of Central and/or State Government or Statutory Authority. 10. I am enclosing the documents showing the detailed activities of the association during the past three years. 11. I am enclosing the copies of audited statement of accounts of the association for the past three years duly certified by the Chartered Accountant. 12. Data on commitment receipt from donor: (a) Nature (cash/kind) and value of the foreign contribution to be received: (b) Purpose for which foreign contribution is proposed to be received and utilised indicating the geographical area(s) to be covered: (c) A copy of the latest commitment letter from the donor is furnished: (d) A copy of the proposal/project which has been approved by the foreign source for funding, including projected outlays, budget breakups is enclosed. 13. Details of Bank: (i) Name and address of the branch of the bank through which the foreign contribution is proposed to be received: (ii) The account number in the said branch of the bank: 14. Details of foreign source/sources*** from which the foreign contribution is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... application: 1. 2. 3. Signature of the Chief Functionary [Name of the Chief Functionary in block letters] (Seal of the Organisation/Association) Instructions for filling up the form: * Please strike off which ever is not applicable. The same instruction applies in respect of choices provided elsewhere in this form. ** If any of the replies to the four parts in item 3 is "yes", then full details of the case including the present status of the case must be given, if required on a separate page. *** If the foreign contribution, whether currency or article, is to be received from any person or association who has received the same as first, second or subsequent recipient, particulars of such person or association should be given against column 11 above. 1. Receipt of application for prior permission is not a commitment for approval by the Central Government. 2. An incomplete application i.e., without necessary document(s)/detail(s)/explanation(s) is liable to be rejected summarily. 3. In case the space against any column is insufficient, separate sheet should be attached. 4. Please use BLOCK LETTERS. CERTIFICATE Recommending ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n (with STD code): (d) Telephone no. (with STD code) / Mobile no. - of the Chief Functionary: (e) e-Mail address: (f) Details of names and addresses of the members of the Executive Committee/Governing Council etc. of the Association, starting with the Chief Functionary, in the following table: SI. 52 No Name Name of father/husband Nationality Occupation with address of place of work (at the time of filing the Relationship Address for correspondence Post held in the Association with other Member(s) of the Exe. Council/ Governing body application) (Phone/Mobile no if any) 2. Nature of Association: 3. Registration number: (a) place of registration: (b) date of registration: (c) Date of expiry: (d) PAN No., if any (certified copy of the registration certificate to be attached). 4. Foreign Contribution received, if any, since its registration with yearly breakup: 5. Details of utilisation of funds: 6. Whether various provisions as stipulated in the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) adhered to: 7. Reasons for seeking renewal of certificat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... In kind (value) In cash In kind (value) 8 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 1. Celebration of national events (Independence / Republic day) /festivals etc. 2. Theatre Films. 3. Maintenance of places of historical and cultural importance. 4. Preservation of ancient / tribal art forms. 5. Research. 6. Cultural shows. 7. Setting up and running handicraft centre / cottage and Khadi industry /social forestry projects. 8. Animal husbandry projects. 9. Income generation projects/schemes. 10. Micro-finance projects, including setting up banking co-operatives and self-help groups. 11. Agricultural activity. 12. Rural Development. 13. Construction and maintenance of school / college. 14. Construction and running of hostel for poor students. 15. Grant of stipend / scholarship/assistance in cash and kind to poor /deserving children. 16, Purchase and supply of educational material - books, notebooks etc. 17. Conducting adult literacy programs. 18. Education/Schools for the mentally challenged. 19. Non-formal education projects /coaching classes, 20. Construction / Repair....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ries / honorarium: (iii) Publication of newsletter/literature / books etc: (iv) Other expenses: 56. Activities other than those mentioned above (Furnish details). Total Caution: Submission of false information or concealment of material facts shall attract the relevant provisions of The Foreign Contribution (Regulation) Act, 2010 (42 of 2010), warranting appropriate action 4.. Name and address of the designated branch of the Bank and account number (as specified in the application for registration/prior permission or permitted by the Central Government). A/c No: Bank:... Branch: Address: 5. Donor wise receipt of foreign contribution: SI. No. Institutional / individual / other donors Name(s) & address(es) Purpose(s) Date & month of receipt Amount 1. 2. 3. 4. 5. 6. (i) From institutional donors: (ii) From individual donor(s), above Rupees One lac: (iii) From individual donor(s), below Rupces One lac:_ Total [(i)+(ii)+(iii)]: Declaration I hereby declare that the above particulars furnished by me are true and correct. I also affirm that the foreign contribution has been ut....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ce to ce in e amoun entry in Stock Organi trans t for the sent to form the person to or sation ferre which Foreign otherwis d sold Contrib whom Centra received I whom issued e ution Gover nment sold or otherwis transferr ed (Curren cy) Account e transferr ed 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 DECLARATION I hereby declare that the above particulars furnished by me are true and correct. Place: Date: :. Signature of the Chief Functionary (Name of the Chief Functionary in block letters) (Seal of the Association) 40 [ à¤à¤¾à¤— II-खणà¥à¤¡ 3 (i)] I/We have audited the account of à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Certificate to be given by Chartered Accountant (name of Association and its full address including State, District and Pin Code, if registered society, its registration number and State of registration) for the year ending the 31 March_ and examined all relevant books and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccount Total No. of distinguishing Total amount Particulars Particulars Reference to the no. of each security for which of sold/transferred permission transferred of the RBI to sell/transfer securities of intimation sent to the Central Government entry in the Foreign Contribution Currency Account. 11 12 13 14 15 16 17 18 19 41 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] DECLARATION I hereby declare that the above particulars furnished by me are true and correct. Place: Date: Signature of the Chief Functionary (Name of the Chief Functionary in block letters) (Seal of the Association) Certificate to be given by Chartered Accountant I/We have audited the account of (name of Association and its full address including State, District and Pin Code, if registered society, its registration number and State of registration) for the year ending the 31* March_ and examined all relevant books and vouchers and certify that according to the audited account: (i) the brought forward investment(s) in securities at the beginning of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (a) If an individual, his personal particulars including name, present address, permanent address, nationality, profession: (b) If an Organisation / Institution/Association / Trust/Foundation/Trade Union etc. full particulars thereof including: (i) Full name and complete address. (ii) Address of Head Office/Principal Office. (iii) Aims and objects. (iv) Particulars of important office bearers. 12. Nature of connection/dealings with the foreign source(s): 13. Details of actual utilisation of the contribution: (a) Specific purposes for which utilised. (b) Full description of the manner in which utilised. 14. Any other information of significance which the applicant may like to furnish: Declaration I hereby declare that the above particulars furnished by me are true and correct. Place: Date: Certificate Certified S/o... (*). that the above declaration was signed .resident by Smt/Shri/Ku.. of candidate ..before me, on this date day of month & year. ..a (to be signed by a Group A Gazetted Officer** or 1" Class Magistrate). * Here specify 'Legislature' as defined in section 21 of the Act. ** ....