TaxTMI 
TaxTMI 
Foreign Contribution (Regulation) Amendment Rules, 2026.
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.... an office bearer, member of the governing body, managing committee or other controlling authority of a society, trust, trade union or association of individuals; and (vi) any other officer or person, by whatever name called, who has control over, or responsibility for the management or affairs of such person;'. 3. In the said rules, in rule 5,- (a) in clause (i), for the words "Members of the Executive Committee or Governing Council of the person", the words "key functionaries of the person" shall be substituted; (b) in clause (iii), for the words "Members of the Executive Committee or Governing Council", the words "key functionaries" shall be substituted. 4. In the said rules, in rule 9,- (a) In sub-rule (1), in clause (a), for the words "each office bearer and key functionary and member", the words "each key functionary" shall be substituted; (b) after sub-rule (1A), the following sub-rule shall be inserted, namely:- "(1B) (a) The certificate of registration shall specify the purpose or purposes and the States or Union territories for which registration is granted. (b) Every application for registration s....
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....anation 2.- For the removal of doubts, it is hereby clarified that the foreign contribution so received shall be utilised only for activities carried out in India in accordance with the association's stated objectives and for the purposes for which such contribution has been received. 5. In the said rules, in rule 9A, for the proviso, the following proviso shall be substituted, namely:- "Provided that an association seeking release of the second or any subsequent instalment shall make an application in Form FC-3BB and the second or any subsequent instalment shall be released only after utilisation of seventy-five per cent. of the foreign contribution received in the previous instalment and after field inquiry of such utilisation." 6. In the said rules, in rule 12, in sub-rule (2), for the words "each office bearer, key functionary and member", the words "each key functionary" shall be substituted. 7. In the said rules, after rule 14, the following rule shall be inserted, namely:- "14A. Utilisation of foreign contribution for reasonable activity.- For the purposes of cancellation under section 14 and renewal under section 16, an association shall be deemed....
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....ligious sites (drinking water, sanitation, shelter). 5 Setting up of dharamshalas, langars, annadans, and community kitchens under religious auspices. 6 Conduct of religious education, moral instruction, satsangs, discourses, and meditation retreats (excluding proselytisation). 7 Promotion of devotional music, chants, theatre, and liturgical arts. 8 Documentation, preservation, and revival of indigenous and tribal faith practices, rituals and systems of worship (excluding proselytisation). 9 Protection of sacred relics, shrines, places of worship, and archaeological religious heritage primarily associated with religious practice. 10 Archiving, digitisation, and oral-history recording of religious rituals, festivals, and traditions of faith communities. 11 Inter-faith dialogue, harmony-building programmes, and peace initiatives through religious institutions. 12 Religious publications, journals, and faith-based research. 13 Establishment of religious libraries, museums, and archives. 14 Faith-based counselling centres, de-addiction centres, and social care programmes operated through religious organisations. 15 Traini....
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....orical movements and oral histories of national importance (freedom struggle, social reform, etc.). VIII. Economic: Sl. Purposes/ Activities 1 Agricultural development programmes: farmer training, non-commercial input support, organic farming promotion. 2 Allied activities: dairy farming, animal husbandry, poultry, fisheries, sericulture, apiculture (non-commercial). 3 Formation and strengthening of farmer-producer organisations (FPOs), cooperatives, and self-help groups (SHGs). 4 Microfinance, microcredit, and community savings institutions for poor households. 5 Vocational training and livelihood-linked short-term skilling programmes (non-formal) not leading to recognised educational qualifications. 6 Promotion of rural and cottage industries such as weaving, pottery, handicrafts, and agro-processing, undertaken with non-profit and community welfare orientation. 7 Support for socially-oriented micro, small, and medium enterprises operating on a non-profit or communitybenefit basis. 8 Women's entrepreneurship promotion: tailoring, food processing, handicrafts, small-scale manufacturing. 9 Skill incubation centres....
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....urses, remedial coaching, and dropout reintegration programmes. 12 Environmental education (including climate change, biodiversity awareness etc.) programs in schools/ colleges. 13 STEM education programmes, science clubs, and innovation fairs. 14 Structured Sports education and training academies attached to schools/ colleges. 15 Language teaching, translation studies, and linguistic training. 16 Career counselling centres, mentorship programmes, and educational placement cells. 17 Higher academic fellowships abroad in government-recognised institutions for meritorious students from disadvantaged backgrounds 18 Value-based and ethics education in schools. 19 Awareness programmes on constitutional rights, fundamental duties, and civic responsibilities, strictly nonpolitical in nature. 20 Disaster preparedness education: mock drills, safety training, and community insurance literacy. 21 Digital inclusion initiatives: assistive technologies for differently-abled students, rural e-learning hubs. 22 Youth leadership and civic engagement programmes. ....
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.... Waste management at community level (solid waste, e-waste, plastic-free campaigns, recycling units). 21 Road safety: awareness, trauma-care centres, first-aid training. 22 Operation of community radio stations, helplines, and awareness platforms, subject to compliance with applicable broadcasting, telecom, and IT regulations. 23 Rehabilitation and reintegration of released prisoners. 24 Support to victims of domestic violence, dowry harassment, and acid attacks. 25 Community-level sports and recreation facilities for underprivileged children and youth (non-institutional). 26 Animal Protection, Rescue and Rehabilitation 27 Public health research: disease mapping, epidemiology, and health data systems. 28 Palliative care and hospice services for terminally ill patients. 29 Community blood banks, eye banks, and organ donation awareness. 30 Pre-disaster risk reduction, mitigation, preparedness, and resilience programmes, including flood control works, cyclone shelters, early-warning dissemination, community drills, and community emergency response teams.". 12. In the said rules, in Form FC-2, after serial num....
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....ation is wholly owned by the respective Government; (vi) The person/ association is required to have its accounts compulsorily audited by the Comptroller and Auditor General of India (CAG).". 14. In the said rules, in Form FC-3B, after serial number 13 and entries relating thereto, the following serial number and entries shall be inserted, namely:- "14. Whether: (iv) The person/ association has been constituted or established by or under a Central Act or a State Act or by any administrative or executive order of the Central Government or any State Government; (v) The person/ association is wholly owned by the respective Government; (vi) The person/ association is required to have its accounts compulsorily audited by the Comptroller and Auditor General of India (CAG).". 15. In the said rules, after Form FC-3B, the following form shall be inserted, namely:- "FORM FC-3BB [See rule 9A] No. _______ Date: ___________ Darpan ID: _______ The Secretary to the Government of India, Ministry of Home Affairs, Foreigners Division (FCRA Wing), New Delhi-110002. Subject: Application for release of second o....
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....(Rs.) (4) Balance (Rs.) (5) Remarks (6) 1 2 3 Total 6. Details of assets created out of foreign contribution received in previous instalment, if any Sl. No. (1) Details of asset (2) Address/location (3) Value (Rs.) (4) 1 2 3 7. Whether during the period under report- (a) any foreign contribution has been utilised for purposes other than those for which prior permission was granted; Yes / No (b) any foreign contribution has been received otherwise than in accordance with the prior permission; Yes / No (c) any violation of the Foreign Contribution (Regulation) Act, 2010 or rules made thereunder has occurred; Yes / No (d) any change in office bearers or key functionaries has taken p....
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....nutilised foreign contribution as on date of certificate was Rs. (iv) the utilisation is not less than seventy-five per cent. of the foreign contribution received in the previous instalment: Yes / No (v) Activity-wise and location-wise utilisation of foreign contribution received in the previous instalment is as under:- Sl. No. (1) Name and location of project/ activity (2) Amount received (Rs.) (3) Amount utilised (Rs.) (4) Balance (Rs.) (5) Remarks (6) 1 2 I have examined all relevant books and records, and to the best of my knowledge and belief (name of the person/association) has (Strike out whichever is not applicable) (i) not violated any provisions of the Foreign Contribution (Regulation) Act, 2010 or rules made thereunder or notifications issued thereunder; or (ii) violated the provisions of Foreign Contribution (Regulation) Act, 2010 or rules made thereunder or notifications issued thereunder. The details of the violation(s) are as under:&nbs....
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.... (5) (6) (7) (c) against serial number 3, in clause (a), (i) after the words and brackets "(in rupees)", the words and brackets "[Detailed activity report shall be attached]" shall be inserted; (ii) after the table and before sub-clause (i), the following shall be inserted, namely:- "Sl. Name of project/ activity Address/ location Amount utilised on Project/ activity Fresh Assets Admin. Exp. (1) (2) (3) (4) (5) (6)" (d) after serial number 8 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- " 8A. Details of publications brought out by the association: (i) Whether the association or its key functionaries has brought out any publication during the year: Yes/ No (ii) If yes, details of the publications: Date of publication Nature of mass communication (Book, magazine, Newspaper article etc.) Title Published in/ on (Name of newspa....