TaxTMI 
TaxTMI 
Foreign Contribution (Regulation) (Amendment) Rules, 2020
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....- '(f) "FCRA Account" means the FCRA Account referred to in section 17 of the Act.' 3. In the said rules, rule 3 shall be numbered as sub-rule (1) thereof, and after sub-rule (1) as so numbered, the following sub-rule shall be inserted, namely:- "(2) The organisations specified under clauses (v) and (vi) of sub-rule (1) shall be considered to be of political nature, if they participate in active politics or party politics, as the case may be.". 4. In the said rules, in rule 6, for the words "by uploading details electronically online", the words "regarding the details of the foreign contribution received by him in electronic form" shall be substituted. 5. In the said rules, in rule 7, in sub-rule (1), for the words "electronically online to the Central Government", the words "to the Central Government in electronic form" shall be substituted. 6. In the said rules, in rule 9, - (i) in sub-rule (1)- (A) in clause (a), for the words "electronically online", at both places where they occur, the words "in electronic form" shall be substituted; (B) for clause (d), the following clause shall be substituted, namely:- "(d) Any pers....
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....owing criteria, namely:- (i) submit a specific commitment letter from the donor indicating the amount of foreign contribution and the purpose for which it is proposed to be given; (ii) for the Indian recipient persons and foreign donor organisations having common members, prior permission shall be granted to the person subject to it satisfying the following conditions, namely:- (A) the chief functionary of the recipient person shall not be a part of the donor organisation; (B) seventy-five per cent. of the office-bearers or members of the governing body of the person shall not be members or employees of the foreign donor organisation; (C) in case of foreign donor organisation being a single individual that individual shall not be the chief functionary or office bearer of the recipient person; and (D) in case of a single foreign donor, seventy-five per cent. of the office bearers or members of the governing body of the recipient person shall not be the family members or close relatives of the donor."; (iv) after sub-rule (2), the following sub-rule shall be inserted, namely:- "(2A) Every application for obtaining prio....
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....ate of registration."; (ii) after sub-rule (2), the following shall be inserted, namely:- "(2A) Every person seeking renewal of the certificate of registration under section 16 of the Act shall open an FCRA Account and mention details of the account in his application for renewal of registration. (2B) Every application for renewal of the certificate of registration made under sub-rule (2) before commencement of these rules, but not disposed of, shall be considered after furnishing the details of FCRA Account."; (iii) for sub-rule (4), the following sub-rule shall be substituted, namely:- "(4) An application made for renewal of the certificate of registration shall be accompanied by a fee of rupees five thousand only, which shall be paid through payment gateway specified by the Central Government."; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely:- "(5) No person whose certificate of registration has ceased to exist shall either receive or utilise the foreign contribution until the certificate is renewed."; (v) for sub-rule (6), the following sub-rule shall be substituted, namely:- "(6) If no applica....
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....ically online", the words "in electronic form" shall be substituted. 13. In the said rules, in rule 17A,- (i) for the opening paragraph, the following paragraph shall be substituted, namely:- "A person who has been granted a certificate of registration under section 12 or prior permission under section 11 of the Act shall intimate in electronic form within fifteen days, of any change in the following, namely:-"; (ii) for clause (iv), the following shall be substituted, namely:- "(iv) office bearers or key functionaries or members mentioned in the application for grant of registration or prior permission or renewal of registration, as the case may be, in Form FC-6E."; (iii) after clause (iv), the following proviso shall be inserted, namely:- "Provided that the change shall be effective only after final approval by the Central Government.". 14. In the said rules, in rule 18, after the word, letters and figure "Form FC-1", the word "in electronic form" shall be inserted. 15. In the said rules, for rule 20, the following rule shall be substituted, namely:- "20. Revision. - An application for revision of an order passed by the compet....
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....ord, letters and figure "Form FC-1", the word “in electronic form†shall be inserted. 15. In the said rules, for rule 20, the following rule shall be substituted, namely:― 16. "20. Revision. An application for revision of an order passed by the competent authority under section 32 of the Act shall be made to the Secretary, Ministry of Home Affairs, Government of India, New Delhi on a plain paper and it shall be accompanied by a fee of rupees three thousand only, which shall be paid through the payment gateway specified by the Central Government.". In the said rules, for rule 21, the following rule shall be substituted, namely: — "21. Compounding of offence.- An application for compounding of an offence under section 41 may be made to the Secretary, Ministry of Home Affairs, New Delhi in electronic form and shall be accompanied by fee of rupees three thousand only, which shall be paid through the payment gateway specified by the Central Government.". 17. inserted. 18. 19. In the said rules, in rule 23, after the words "registered postâ€, the words "or in electronic form†shall be In the sai....
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....e in full: (ii) Contact details: (a) Address: (b) Official telephone number(with STD code): (c) Official e-mail address: FCRA registration/prior permission number and date, if any: PAN (Permanent Account Number) of the person/association: Aadhaar number of the recipient in India: Details of articles: (iii) (iv) (v) 2. Date Name of article (s). Description Name and address of the person from Purpose Quantity Approximate Value (Rs.) Mode of utilisation/ whom received disposal (if disposed to whom) (1) (2) (3) (4) (5) (6) (7) (8) [à¤à¤¾à¤— II–खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Details of securities: 39 Date Nature of Name and Nominal value security received address of the person from (Rs.) Market value (Rs.) Reserve Bank Mode of of India utilisation/ permission details disposal (if (1) (2) whom received (3) I/We (name of person/association) true and corre....
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....dy in possession): 8. - Status: (a) Member of Legislature (b) Office bearer of a political party (c) Judge of Supreme Court/High Court (d) Government Servant (e) Employee of a corporation or any other body owned or controlled by Government: 9. Details of hospitality proposed to be availed: Names of cities/countries for which hospitality is to be accepted Duration of stay from/to Purpose of visit Nature of hospitality to be accepted Duration of hospitality to be accepted Approximate expenditure to be incurredon Remarks hospitality (Rs.) (1) (2) (3) in Cash (4) in kind (5) (6) (7) (8) Duration Purpose of stay of visit From/To 10. Hospitality availed during the last three years: [Yes/No] (a) If yes, details thereof: Names of cities/ countries for which hospitality was accepted Nature of hospitality accepted Duration of hospitality accepted Approximate expenditure incurred on in in hospitality (Rs.) Whether Ministry of Home Affairs Permission Remarks Cash kind was granted (Y/N) ....
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....on/association (with STD code): (d) e-mail address of the person/association: (e) official website address, if any: (f) 3. Telephone number (with STD code) and mobile number of the chief functionary: Details of registration: (a) Name of the Act (i.e the Societies Registration Act, 1860, the Indian Trust Act, 1882, the Companies Act, 1956 / the Companies Act, 2013) under which the person/association is registered: (b) Number, date and place of registration: 42 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 4. (self-certified copy of the registration certificate to be enclosed): (c) PAN (Permanent Account Number) of the person/association: Nature of the person/association: (a) religious (b) cultural (c) economic (d) educational (e) social Note: If a religious person/association, state whether (a) Hindu (b) Sikh (c) Muslim (d) Christian (e) Buddhist (f) Others. Name 5. Main aim(s) and object(s) of the person/association (enclose self-certified copy of relevant pages of the memorandum of person/association and/or the articles of person/association, showing aims and objects of person/association): ....
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...., details of the order passed by the Central Government under sub-section (3) of section 11 of the Act: (c) has been directed in terms of clause (d) of section 9 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 provision of the Foreign Contribution (Regulation) Act, 1976 (49 of 1976) or the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if so, the details thereof: Details of "FCRA Account" for receipt of foreign contribution: 10. Name of the Bank Branch address (with PIN code) (1) (2) State Bank of New Delhi Main India Another "FCRA Account", if any Branch, 11, Sansad Marg, New Delhi- 110001. e-mail IFSC Code Account Number Date of account opening (3) (4) (5) (6) SBIN0000691 11. (i) (a) sanction: If granted prior permission in past to receive foreign contribution, number and date of (b) Date of submission of yearly accounts thereof: 12. (ii) Whether: (a) the person/association has received foreign contribution without prior permission in t....
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....tion) Act, 2010 and an affidavit executed by each office bearer and key functionary and member in Proforma ‘AA' is uploaded with this application form Place: Date: [Name of the chief functionary (Chairperson/President/Secretary/CEO/MD) in block letters] (Seal of the Organisation/person/association) Note: Applicants seeking registration are also to enclose audited statement of accounts and activity report of the person/association for the last three years. FORM FC-3B (See clause (a) of sub-rule (1) of rule 9) No. Darpan ID The Secretary to the Government of India, Ministry of Home Affairs, Foreigners Division (FCRA Wing) New Delhi-110002 Date Subject:-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 a person/association having definite cultural, economic, educational, religious or social programme: Sir, I/ We (name of person/association)_ as an individual/ Hindu undivided family / person/association / company registered under the Companies Act 1956 or the Companies Act, 201....
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....If resident in India, date From which card number, if any Residing in India (1) (2) (3) (4) (5) (6) (7) 6. Amount of fee paid (Rs.): 7. Whether any current office bearers or directors or other key functionaries of the person/association has, in the discharge of his official functions or private conduct: (a) been convicted by any court of law: (b) under prosecution for any offence pending against him: (c) been found guilty of diversion or misutilisation of funds of the Person/association or any other person/association in the past: (d) has been prohibited from accepting foreign contribution: (e) is a current key functionary of any other person/association: (f) is a current key functionary of any other person/association against whom an order under sections 13 or 14 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) has been passed: 46 8. THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] Note: If any of the replies to (a) to (f) above is "yes", then full details of the case must be given: Whether the applicant person/association: (a) is a branch / unit / a....
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....fused registration/prior permission: (b) prohibited from accepting foreign contribution: (c) suspended or whose registration has been cancelled: (d) if answer to any of (a) to (c) is yes, please give full particulars 12. Details of commitment of foreign contribution from donor: [à¤à¤¾à¤— II—–खणà¥à¤¡ 3 ( i ) ] Nature of the foreign contribution Value (including name of currency) (1) (2) à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Name of the project/Activity; address of implementation with brief details of the project and budget break-up 47 Purpose (Cultural/ economic/ (3) educational/ religious/ social) (4) 13. Details of foreign source(s) from which the foreign contribution is proposed to be received: Name of foreign Office address; official In case of individual donor source (1) e-mail address (2) (3) Name of father/ spouse Nationality and passport number Occupation Yours faithfully, [Name of the chief functionary (Chairperson/P....
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....ls of registration: (a) Name of the Act (i.e the Societies Registration Act, 1860, the Indian Trust Act, 1882, the Companies Act, 1956 / Companies Act, 2013) under which the person/association is registered: (b) Number, date and place of registration: (Self-certified copy of the registration certificate to be enclosed): (c) PAN (Permanent Account Number) of the person/association: (d) (e) Foreign Contribution (Regulation) Act registration number and date (in case of renewal) – copy of certificate to be enclosed: Amount of foreign contribution received during last three financial years:- Sl. No. (1) Financial Year (2) Amount (Rs) (3) 1. 2. 3. 3. Nature of person/association: (a) religious (b) cultural (c) economic (d) educational (e) social Note: If a religious person/association, state whether (a) Hindu (b) Sikh (c) Muslim (d) Christian (e) Buddhist (f) Others. 4. Main aim(s) and object(s) of the person/association: 5. (enclose self-certified copy of relevant pages of the memorandum of person/association and/or the articles of person/association, showing aims and objects of person/as....
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....d) is a branch / unit / associate of a foreign based organisation or another person/association already registered or granted prior permission under the Act. If so, name, address of the organisation and registration number/ prior permission number and date: attracts section 10 of the Act and if so, details of the order passed by the Central Government under sub- section (3) of section 11 of the Act: has been directed in terms of clause (d) of section 9 of the Act to seek prior permission by the Central Government. If so, the number and date of the relevant order: had earlier been proceeded against as per provision of the Foreign Contribution (Regulation) Act, 1976 (49 of 1976) or the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if so, the details thereof: Details of "FCRA Account" for receipt of foreign contribution: Name of the Bank (with PIN code) e-mail IFSC Code Number Opening out 50 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] (1) (2) (3) (4) (5) (6) State Bank of India New Delhi Main Another "FCRA Account", if any Branch, 11, Sansad Marg, New Delhi- 110001. There is no change in th....
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....al of the person/association) Declaration and Undertaking (a) I/We (name of person/association)_ hereby, declare that the information furnished above is true and correct; undertake that the receipt of foreign contribution and its (b) I/We (name of person/association)_ utilisation shall not be violative of any of the provisions of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) and the rules, notifications or orders issued thereunder from time to time; (c) I/We (name of person/association)_ hereby certify that the office bearers and key functionaries and members fulfil all the eligibility criteria laid out in sub-section (4) of section 12 of the Foreign Contribution (Regulation) Act, 2010 and an affidavit executed by each office bearer and key functionary and member in Proforma 'AA'is uploaded with this application form. Place: Date: [Name of the chief functionary (Chairperson/President/Secretary/CEO/MD) in block letters] (Seal of the Organisation/Person/association)\\ FORM FC-4 [See rule 17] Darpan ID The Secretary to the Government of India, Ministry of Home Affairs, Foreigners Division (FCRA Wing....
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....n of foreign contribution (Rs.) (i+ii): ** It is affirmed that the utilisation of foreign contribution is not in contravention of the provisions contained in the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) and more particularly in section 9 and section 12 of the Act which, inter-alia, states that the acceptance of foreign contribution is not likely to affect prejudicially: (A) the sovereignty and integrity of India; or (B) the security, strategic, scientific or economic interest of the State; or (C) the public interest; or (D) freedom or fairness of election to any Legislature; or (E) friendly relations with any foreign State; or (F) harmony between religious, racial, social, linguistic or regional groups, castes or communities. (b) Details of purchase of fresh assets included in Para 3(a) above: . Sl. No. Name of project/activity Details of fresh assets Objective of acquiring fresh assets Cost of fresh assets (In Rs.) Total (c) Foreign contribution transferred to other person/associations before 29.09.2020 (with effect from the operation of the Foreign Contribution (Regulation) Amendment Act, 2020): ....
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.... (3) (4) (5) (6) (7) 8. *Whether during the period under report: (i) any foreign contribution was transferred to any FCRA registered association? Yes No (ii) any foreign contribution was transferred to any Non FCRA registered association? Yes No (iii) any functionary of the Association has been prosecuted or convicted under the law of the land? Yes No (iv) any asset created out of foreign contribution is registered in names other than the name of Association? Yes N. NN No (v) any domestic contribution has been credited in any "FCRA Account"? Yes No (vi) the Association has received any foreign Contribution in an account other than the designated FCRA receipt Account? Yes No (vii) the Association has utilised foreign contribution for any purpose other than the defined purposes in the FCRA certificate of registration or prior permission? Yes NNN No (viii) the Association has invested any foreign contribution in any speculative activity as defined in rule 4 of the Foreign Contribution (Regulation) Rules, 2011? Yes No (ix) the As....
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....tribution at the beginning of the financial year was Rs. (ii) foreign contribution of /worth Rs.. _was received by the person/association during the financial year_ ; (iii) interest accrued on foreign contribution and other income derived from foreign contribution or interest thereon of/worth Rs._was received by the person/association during the financial year_ (iv) the balance of unutilised foreign contribution with the person/association at the end of the financial year_ was Rs. (v) certified that the person/association has maintained the accounts of foreign contribution and records relating thereto in the manner specified in section 19 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) read with rule 17 of the Foreign Contribution (Regulation) Rules, 2011. (vi) the information in this certificate and in the enclosed balance sheet and statement of receipt and payment is correct as checked by me/us. (vii) the person/association has utilised the foreign contribution received for the purpose(s) it is registered/granted prior permission under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010). Darpan ID T....
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....ernment of India, Ministry of Home Affairs, Foreigners Division (FCRA Wing) New Delhi-110002 Subject Intimation under rule 9 and rule 17 A of the Foreign Contribution (Regulation) Rules, 2011 to the Central Government regarding Change of nature, aims and objects and registration with local/relevant authorities in respect of the person/association granted registration/ prior permission under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010): Sir, I/We (name of person/association). _as an individual/person/association/ company hereby submit the following intimation as required under rule 17A of the Foreign Contribution (Regulation) Rules, 2011: Change of nature, aims and objects and registration with local/relevant authorities in respect of the person/association for which registration/ prior permission granted under the above Act [à¤à¤¾à¤— II–खणà¥à¤¡ 3 ( i ) ] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 1. FCRA Registration/ prior permission number and date of the person/association: 2. Official telephone n....
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....dia, New Delhi Main Branch, 11, Sansad Marg, New Delhi under section 17 of the Act; OR (ii) Change of another "FCRA Account" of choice, if any, under section 17 of the Act. 1. FCRA registration/ prior permission number and date of the person/association: 2. Official telephone number of the person/association: 58 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 3. E-mail address of the person/association 4. Telephone/mobile number of the chief functionary of the person/association: (To be filled by applicant giving intimation of the designated "FCRA Account" in the State Bank of India, New Delhi Main Branch, 11, Sansad Marg, New Delhi under section 17 of the Act or change of another "FCRA Account" of choice, if any, under section 17 of the Act) Details of the designated "FCRA Account" in the State Bank of India, New Delhi Main Branch, 11, Sansad Marg, New Delhi/another "FCRA Account" of choice, if any: Name of the Bank Branch address e-mail IFSC Code Account Number Date of account opening (5) (6) (1) (2) (3) (4) State Bank of India New Delhi Main Branch, 11, Sansad SBIN0000691 ....
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....) (4) (5) (6) 59 I/We (name of person/association) correct and hereby affirm that the information furnished above is true and (a) the resolution of the governing body has been passed before opening of additional FC-utilisation account; (b) the Bank authorities have been duly informed about opening of additional FC-utilisation account; (c) none of the key members has been appointed in violation of sub-section (4) of section 12 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010). (strike out whichever is not applicable) Darpan ID The Secretary to the Government of India,\\ Ministry of Home Affairs, Foreigners Division (FCRA Wing) [Name of the chief functionary (Chairperson/President/Secretary/CEO/MD) in block letters] (Seal of the person/association) FORM FC-6E [See rules 9 and 17A] New Delhi-110002 Subject Intimation under rule 9 and rule 17A of the Foreign Contribution (Regulation) Rules, 2011 to the Central Government regarding Change in key members in respect of the person/association granted registration/ prior permission under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010): S....
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....irs, Foreigners Division (FCRA Wing) New Delhi-110002 Subject: Application for surrender of certificate of registration. Sir, I/We (name of person/association)_, on behalf of the person/association_ apply for surrender of certificate of registration to the Central Government under section 14A of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) as per details given below: 1. FCRA registration number_ 2. a. Details of the person/association): (i) Name in full: (ii) Contact details (a) Address: (b) Official telephone number of the person/association (with STD code): (c) Official e-Mail address: (d) Landline/mobile telephone number of the chief functionary (landline with STD code): [à¤à¤¾à¤— II—–खणà¥à¤¡ 3 ( i ) ] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (iii) PAN (Permanent Account Number) of the person/association: (iv) Aadhaar Number of chief functionary: b. Details of registration, in any of person/association: (i) Name of the Act (i.e the Societies Regis....