Taxmann's Foreign Contribution Regulation Law Manual

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Foreign Contribution (Regulation) Amendment Act, 2020

APPENDIX : Foreign Contribution (Regulation) Act, 1976

Foreign Contribution (Regulation) Rules, 2011 as amended by the Foreign Contribution (Regulation) Amendment Rules, 2025

Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules, 2012

Notifications issued under Foreign Contribution (Regulation) Act, 2010 3.3

Guidelines issued under section 36(1)(a) of the Banking Regulation Act, 1949 - Implementation of the provisions of Foreign Contribution (Regulation) Act, 2010 4.3

Guidelines for consideration of proposals for acceptance of foreign hospitality under Foreign Contribution (Regulation) Act, 2010 4.11

Standard Operating Procedure (SOP) to open and operate the “FCRA Account” as provided under section 17(1) of the amended Foreign Contribution (Regulation) Act, 2010 with SBI, New Delhi Main Branch in terms of FCRA (Amendment) Act, 2020

Advisory for Compliance by FCRA NGOs/Associations with the amended provisions in FCRA, 2010 and FCRR, 2011 4.26

Submission of Applications for Revision of Orders under section 32 of the Foreign Contribution (Regulation) Act, 2010, read with rule 20 of

(Regulation)

Introduction of Foreign Contribution (Regulation) Act (FCRA) related transaction code in

CASE LAWS DIGEST

FOREIGN CONTRIBUTION

2.1 Foreign Contribution

Explanation 2.1

Explanation 3.— -

2.2 Meaning of ‘security’

2.3 Public disclosure of receipt of foreign contribution on websitea

Not necessary to put information about foreign contribution on websiteb

2.4 Foreign Source

Indian company having more than 50% foreign shareholding is ‘foreign source’

Meaning of ‘multi-national corporation’ Explanationg

2.6 Meaning of subsidiary

2.7 Persons who cannot accept, receive or deliver foreign contribution a b

c public servant, Judge, Government servant or employee of any corporation or any other body controlled or owned by the Governmentc vide

cannot accept foreign contribution on behalf of other person

2.8 Meaning of various words used in section 3(1)

Political party

Association

2.9 Candidate for election d

Panchayat k

Intimation by candidate for election receiving foreign contribution before nomination -in electronic form

‘Electronic form’ shall have the same meaning assigned to it in section 2(1)(r) of the Information Technology Act, 2000 - rule 2(ba) of FC (Regulation) Rules.

2.10 Person

2.11 Organisation of political nature cannot accept foreign contribution

Application for revision to Central Government if adverse order passed - -

Application shall be accompanied by a fee of rupees three thousand only, which shall be paid through the payment gateway specified by the Central Government-

Appeal against order

2.12 Guidelines for declaration of an organisation to be of a political nature

Asperrule3(1)ofFC(R)Rules(re-numberedw.e.f.10-11-2020), iii iii iv v

vi

Intimation about such organisationsor in electronic form I-23Para2.12

The organisations specified under clauses ( ) and ( ) of rule 3(1) shall be considered to be of political nature, if they participate in active politics or party politics, as the case may be - Rule 3(2) of FC(R) Rules as inserted w.e.f. 10-11-2020.

Indian Social Action Forum (INSAF) UOI

EXEMPTIONS FROM RESTRICTIONS ON ACCEPTING FOREIGN CONTRIBUTION

3.1 Exemptions from restrictions on accepting foreign contribution

3.2 Acceptance of gifts by member of Indian delegation

3.3 Intimation of receipt of gift from relative three months

3.4 Acceptance of gift by member of service

FOREIGN CONTRIBUTION REGULATION LAW MANUAL

AUTHOR : Taxmann’s Editorial Board

PUBLISHER : Taxmann

DATE OF PUBLICATION : November 2025

EDITION : 2026 Edition

ISBN NO : 9789371261869

NO. OF PAGES : 352

BINDING TYPE : Paperback

DESCRIPTION

Foreign Contribution Regulation Law Manual is a concise yet authoritative reference on India’s legal framework governing the receipt, utilisation, and regulation of foreign contributions and foreign hospitality. It brings together the Foreign Contribution (Regulation) Act 2010, the amended FCR Rules, allied regulations, official guidelines, case-law, and essential compliance procedures relevant to NGOs, non-profits, research bodies, and other foreign-funded entities. Updated with the latest amendments under the Foreign Contribution (Regulation) Amendment Rules 2025, MHA instructions, banking requirements for FCRA accounts, and recent judicial developments, this Manual serves as a statutory compilation and a practical compliance guide. This book is intended for the following audience:

• NGOs, Charitable Trusts, Societies, Section 8 Companies & Non-profits

• Compliance Officers, Finance Managers, and Legal Teams

• Chartered Accountants, Company Secretaries & Lawyers

• Researchers, Policy Analysts & Students

• Officials in Banks, Payment Systems & Government Departments

The Present Publication is the 2026 Edition, amended up to 15th November 2025. This book is edited/authored by Taxmann’s Editorial Board, with the following noteworthy features:

• [Complete, Updated & Authoritative Coverage] of FCRA 2010, Rules, notifications & guidelines

• [Case Laws Digest] summarising key judgments influencing FCRA compliance and enforcement

• [Practical Compliance Tools] including SOPs, FAQs, advisory notes & banking-related guidance

• [Incorporation of All Key Amendments] , including the 2025 Rule changes

• [Clear, Structured Presentation] combining statutory provisions with concise interpretative notes

• [Banking & Transactional Guidance] such as NEFT/RTGS FCRA transaction codes & FCRA Account procedures

• [Comprehensive Reference Framework] covering law, procedure, compliance expectations & operational challenges

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