TaxTMI 
TaxTMI 
Foreign Contribution (Regulation) Amendment Rules, 2025
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....after referred to as the said rules), in Form FC-3A,- (a) in serial number 5,- (i) the words "relevant pages of" shall be omitted; (ii) the words "showing aims and objects of person/association" shall be omitted; (b) after the "Declaration and Undertaking", for the Note, the following Note shall be substituted, namely:- "Note: Applicant seeking registration shall enclose the following documents, namely:- (a) financial statements and audit reports of the last three financial years, including the statement of assets and liabilities, receipts and payments account, and income and expenditure account; (b) if the audit reports and financial statements do not contain activity-wise expenditure for the last three fina....
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....istry of Home Affairs at https://fcraonline.nic.in and a copy of the FCRA designated and utilisation bank account statements from the date of expiry or cancellation till date, duly certified by an officer of the bank; (h) if the expenditure on aims and objects is less than 15 lakhs in last three financial years, an affidavit regarding the inclusion of capital investments under rule 9(1)(f)(ii) in the format available on the website of Ministry of Home Affairs at https://fcraonline.nic.in.". 3. In the said rules, in Form FC-3B,- (a) in serial number 4,- (i) the words "relevant pages of" shall be omitted; (ii) the words "showing aims and objects of person/association" shall be omitted; (b) after the heading "Declaration....
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....rson mentioned in serial number 5 above; (b) if the registration under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) has ceased, an affidavit regarding receipt and utilisation of foreign contribution after expiry of registration certificate shall be submitted in the format available on the website of Ministry of Home Affairs at https://fcraonline.nic.in and a copy of the FCRA designated and utilisation bank account statements from the date of expiry till date, duly certified by an officer of the bank.". 5. In the said rules, in Form FC-4,- (a) in serial number 3,- (i) for clause (b) and entries relating thereto, the following shall be substituted, namely:- "(b) Details of purchase of fresh ass....
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....ear (in Rs.) Value as per the balance sheet (in Rs.) (1) (2) (3) (4) (5) (6) (7) (8)''; (b) under the heading "certificate to be given by Chartered Accountant", after clause (vii), the following shall be inserted, namely:- "I have examined all relevant books and records, and I hereby certify the following activities/project wise and location wise details of receipt and utilisation of foreign contribution:- Sl. No. Name of project/ activity Address/ location Previous balance Receipt during the year Utilised Balance in cash in kind in cash in kind in cash in kind in cash in kind (1) (2) (3) (4) (5) (6) (7) (8) (9) (....
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.... change.". 9. In the said rules, at the end of Form FC-6D, the following Note shall be inserted, namely:- "Note: Applicant intimating Opening of additional FC-utilisation Bank Account for the purpose of utilisation of foreign contribution shall also enclose the following documents, namely:- (a) copy of letter from the bank regarding opening of additional FC Utilisation bank account; (b) copy of resolution of the Governing body passed before effecting the change.". 10. In the said rules, at the end of Form FC-6E, the following Note shall be inserted, namely:- "Note: Applicant intimating change in key members in respect of the person/association granted registration/prior permission shall also enclose the following....