TaxTMI 
TaxTMI 
TaxTMI 
Foreign Contribution (Regulation) Rules, 2011
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....¿à¤¤; (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¤¯à¤•à¤¾à¤°à¥€ का à¤....
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....थान : (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¤¾à¤¨à¤¿à¤• आदि) 5. बैंक क....
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....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 political goals; (iii) any voluntary action group with objectives of a political nature or which participates in political activities; (iv) (v) (vi) front or mass organi....
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....ehicles; (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 his relatives shall inform the Central Government in Form FC-1 within thirty days from the date of receipt of such contribution. 7. (1) - Receiving foreign hospitality by specified categories of persons. - Any person belonging to any of the categories specified in section 6 who wishes to avail ....
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....ally 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 association together with the required documents. The hard copy of the on-line application referred in clause (a) shall reach the Central Government within thirty days of the submission of the on-line application, failing which the request of the person shall be deemed to have ceased. Any person whose request has ceased under clause (b) of sub-rule (1) may prefer a fresh on-line application with the Central Gove....
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....ime. (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 राजपतà¥à¤° : असाधारण 27 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. Validity of certificate. - Every certificate or registration granted to a person under the Act shall be valid for a period of five years from the date of its issue. Maintenance of accounts - Every person who has been granted registration or prior permission under section 12 shall ....
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....he 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 data of such persons on its website for information of the general public. 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: - 15. (a) (b) In case the certificate of registration is suspende inder 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 contr....
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....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 India, Ministry of Home Affairs, New Delhi. (2) The annual return in Form FC-6 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) (4) (5) (6) If the foreign contribution relates only to articles, the intimation shall be submitted in Form FC-7. If the foreign contribution relates to foreign securities, the intimation shall be submitted in Form FC-8. Every report submitted under sub-rules (2) to (4) shall be duly certified by a chartered accountant. Every such return in Form FC-6 shall also be accompanied by a copy of a statement of account from the bank where the exc....
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.... 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. Procedure for transferring foreign contribution to other registered or unregistered persons. - 24. (1) Any person intending to transfer the foreign contribution may make an application to the Central Government in Form FC-10. 14: [ à¤à¤¾à¤— II-खणà¥à¤¡ 3(i) ] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (2) The Central Government may permit the transfer in respect of a person who has been granted the certificate of registration or prior permission under section 11 of the Act, in case the recipient person has not been proceeded against under any provision of the Act. (3) Any transfer of foreign contribution shall be reflected in the returns in Form FC-6 as well as in Form FC-10 b....
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....y 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 particulars (if already in possession): 29 30 7. Status: - (a) Member of Legislature: (b) Office bearer of a political party: THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] (c) Judge of Supreme Court/High Court: (d) Government servant: (e) Employee of a Company/Corporation: (f) Any other person or class of persons not specified in section 6 8. Names of countries/places to be visited with duration of stay: 9. The countries and places where foreign hospitality is to be accepted: 10. Duration and purpose of visit to the country(s)/place(s) mentioned in Column 9 with specific dates: 11. Particulars of host(s): - (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 ....
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....indu (b) Sikh (c) Muslim (d) Christian (e) Buddhist (f) Others. (iv) Please indicate: (a) Main aim(s) and object(s) of the Association (enclose a copy of the Memorandum of Association and/or the Articles of Association, if applicable); (b) Main object(s) and definite programme(s) for which the foreign contribution is to be accepted/utilised: (v) 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: SL Name No. Name of father/husband Nationality Occupation with address of place of work Post held in the Association (at the time of filing the application. Phone/mobile Relationship Address for with other correspondence Member(s) of the Exe. Council / Governing body no. if available.) 2. Enclosed/attached, fee of Rupees (in words) branch) Demand Draft/Bankers Cheque No. day/mm/year format) only remitted by dated (name of Bank & (in 3. Whether any Member of the Executive Committee /Governing Council etc. of the Association, including the Chief Functionary bas, in the discharge of his/her official funcțions or private conduc....
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....ether: (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: (iii) 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: (iv) 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: (b) prohibited from accepting foreign contribution: 8. Details of: (i) the activities of the Association during the past three years: (ii) the audited statement of accounts of the Association for the past three years: (iii....
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....ove, or prior permission of the Central Government under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) is granted. Place: Date: List of enclosures attached With this application: ་་་་ [à¤à¤¾à¤— II --- खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 1. 2. 3. Note:- Signature of the Chief Functionary [Name of the Chief Functionary in block letters] (Seal of the Organisation/Association) 1. Receipt of application for registration is not a commitment for grant of registration 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. 5. The application should be signed by the Chief Functionary of the Association. CERTIFICATE Recommending grant of registration to receive foreign contribution under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) This is to certify that the_ (Name ....
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.... registration number: (b) place of registration: (c) date of registration: (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 object(s) of the Association (enclose a copy of the Memorandum of Association and/or the Articles of Association, if applicable); (b) Main object(s) and definite programme(s) for which the foreign contribution is to be accepted/utilised: (v) 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. No. Name Name of father/husband Nationality Occupation with address of place of work Post held in the Association Relationship with other Member(s) of (at the time of filing the application. Phone/mobile the Exe. Council/ Governing body no if available) Address for correspondence (vi.) If this association is branch/unit/assoc....
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....rganisation should be furnished: (b) attracts section 10 of the Act, if so details of the order passed by the Central Government: (c) attracts sub-section 3 of section 11 clause (a) of the Act: (d) has been directed in terms of clause (a) of section 9 (a) of the Act to seek prior permission by the Central Government. If so, the number and date of the relevant order: (d) had earlier been proceeded against as per the provisions of the Foreign Contribution (Regulation) Act 1976 (49 of 1976): 6. Whether: (i) (a) the association was granted prior permission to receive foreign contribution under the Act. 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 FC-3 Form. The date of submission of the accounts be indicated: (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 deposite....
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....o, give details: Yours faithfully, Signature of the Chief Functionary [Name of the Chief Functionary in block letters] (Seal of the Association) Declaration and Undertaking I hereby declare that the above particulars furnished by me are true and correct and undertake 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 intimate within thirty days regarding the 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 for registration under the Foreign Contribution(Regulation)Act, no. dated 36 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] 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 ....
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....activities in the area and has incurred substantial expenditure (excluding administrative expenditure) amounting to Rs during the last three years on its chosen _(Economic, Educational, Cultural, Religious and Social) field of activity. 3. Grant of prior permission to the aforementioned Association to accept foreign contribution under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) is recommended. (Recommending Authority)** (Seal of the Recommending Authority) ** Strike out which is not applicable (i) District Collector / District Magistrate (ii) Ministry/Department of the State Government (iii) Ministry /Department of the Central Government. The Secretary to the Government of India, Ministry of Home Affairs, FCRA Wing / Foreigner« Division, 26, Mansingh Road, "Jaisalmer House", New Delhi-110 011. в нашавии FORM FC-5 [See rule 12(2)] [ à¤à¤¾à¤— II --- खणà¥à¤¡ 3 (i) ] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Sub: Application for seeking renewal of 'registration certificate' under section 13 of the Foreign ....
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....INDIA: EXTRAORDINARY FORM FC-6 [See rule 17 (1)] [PART II-SEC. 3(i)] The Secretary to the Government of India, Ministry of Home Affairs, FCRA Wing / Foreigners Division, "Jaisalmer House", 26, Mansingh Road, New Delhi - 110 011. Subject: Account of Foreign Contribution for the year ending on the 31st March_ 1. Associations details: (i) Name and address (in block letters): i (ii) Registration number and date [under the Foreign Contribution (Regulation) Act, 2010] (42 of 2010): (iii) Prior permission number and date, if (ii) above is not applicable: (iv) Nature of the Association: (a) Cultural (b) Economic (c) Educational (d) Religious (e) Social (v) Denomination in case of religious Association: (a) Hindu (b) Sikh (c) Muslim (d) Christian(e)Buddhist (Å¿) Others: 2. (i) Total amount of foreign contribution received during the financial year: (ii) Interest earned on the foreign contribution during the financial year - (a) In the designated bank account: (b) On investments made (Fixed Deposit Receipt etc.) during the year or in the preceding years: 3. Purposes for which foreign contribution has been received and utilised: S. No. Purpose 1. 2. Previous Bala....
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....etc. to the handicapped. 35. Treatment / Rehabilitation of persons suffering from leprosy. 36. Treatment / Rehabilitation of drug addicts. 37. Welfare / Empowerment of women. 38. Welfare of children. 39. Provision of free clothing / food to the poor, needy and destitute. 40. Relief Rehabilitation of victims of natural calamities. 41. Help to the victims of riots / other disturbances. 42. Digging of bore wells. 43. Sanitation including community toilets etc. 44. Vocational training – tailoring, motor repairs, computers etc. 45. Awareness Camp / Seminar/Workshop / Meeting / Conference. 46. Providing free legal aid / Running legal aid centre. 47. Holding sports meet. 48. Awareness about Acquired Immune Deficiency Syndrome (AIDS) /Treatment and rehabilitation of persons affected by AIDS. 49. Welfare of the physically and mentally challenged. 50. Welfare of the Scheduled Castes. 51. Welfare of the Scheduled Tribes. 52. Welfare of the Other Backward Classes. 53. Environmental programs. 54. Survey for socio-economic and other welfare programs. 55. Establishment expenses - (i) Asset building: (a) Establishment of Corpus Fund, and (b) Purchase of land: (ii) ....
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....d in section 19 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) read with rule 15 of the Foreign Contribution (Regulation) Rules, 2011. (v) The information in this certificate and in the enclosed Balance Sheet and statement of Receipt and Payment is correct as checked by me/us. Place: Date: The Secretary to the Government of India, Ministry of Home Affairs, FCRA Wing / Foreigners Division, FORM FC-7 [See rule 17 (3)| "Jaisalmer House", 26, Mansingh Road, New Delhi 110 011. Subject: Intimation about Foreign Contribution (Articles) Account: DESCRIPTION OF THE ARTICLE: Signature of Chartered Accountant (Seal, Address and Registration number) Receipt Utilisation/ Disposal Quantity Date Name and Mode of address receip Purpos e of receipt Qua Approxi ntit y mate Date of Date value of of the t person rece ived articles received intima tion Name and address Purpose Utilise sol of the for which issued d by the d Othe rwis if sold then Referen Balan 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 ....
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.... Name of Securities: 2. Nominal value of each security: Date Name & address of the Distinguishin Total of Total g number of securitie nominal person form whom received each security S value of securities 1 2 3 Particulars of per- mission of the Reserve Bank of India to acquire or to hold Foreign securities Particulars of intimation sent to the Central Government Date Dividends or interest received 41 Dates upto which dividend or interest has been received. 6 7 8 9 10 Foreign Contribution Reference to the Credit entry in the Details of dividends/interest received Date Name and address of the person to whom sold/transferred Securities sold/transferred Currency Account 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 par....
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....ceived within 180 days Immediately preceding the date on which duly nominated as a candidate for election: 8. Nature (cash and/or kind) and full details of foreign contribution including value: 9. The mode, channel of receipt: [ à¤à¤¾à¤— II-खणà¥à¤¡ 3 (i)] 10. Purpose for which contribution was received: à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 11. Particulars of the foreign source from which contribution received: (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 significa....