Foreign Contribution (Regulation) (Amendment) Rules, 2025

The Foreign Contribution (Regulation) Amendment Rules, 2025, amend the Foreign Contribution (Regulation) Rules, 2011, effective upon publication in the Official Gazette.

Key changes include:

1. Form FC-3A (Registration): Removes specific phrases in serial number 5 and updates the Note to require financial statements, audit reports, activity-wise expenditure certificates, activity reports, affidavits, and compliance undertakings for publications. Additional requirements apply for prior registrants and low-expenditure associations.
   
2. Form FC-3B (Prior Permission): Removes phrases in serial number 4 and adds a Note requiring a donor commitment letter, project report with expense details, a Chief Functionary letter, and an FATF compliance undertaking.
   
3. Form FC-3C (Renewal): Removes phrases in serial number 4 and adds a Note requiring affidavits and bank statements for ceased registrations.
   
4. Form FC-4 (Annual Returns): Updates asset purchase and movable/immovable property details, adding a chartered accountant certificate for activity-wise foreign contribution details.
   
5. Forms FC-6A to FC-6E: Adds Notes requiring documents like approvals, resolutions, bank letters, and affidavits for changes in name, address, objectives, bank accounts, or key members.
   
6. Proforma ‘AA’: Adds a declaration on citizenship, OCI status, convictions, and pending prosecutions.

Notification

G.S.R. 342(E).— In exercise of the powers conferred by section 48 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), the Central Government hereby makes the following rules further to amend the Foreign Contribution (Regulation) Rules, 2011, namely:-

1. (1) These rules may be called the Foreign Contribution (Regulation) Amendment Rules, 2025.
   (2) They shall come into force on the date of their publication in the Official Gazette.
   
2. In the Foreign Contribution (Regulation) Rules, 2011(hereinafter 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 financial years, a chartered accountant’s certificate in the format available on the website of Ministry of Home Affairs at https://fcraonline.nic.in specifying the activity-wise amount spent by the association, duly reconciled with the income and expenditure account and the receipt and payment account;
   (c) year-wise activity reports of last three years;
   (d) affidavit in proforma “AA” for each person mentioned in serial number 6 above;
   (e) in case the association is engaged in publication-related activities or if publication activities are among its aims and objectives as stated in the Memorandum of Association or trust deed, an undertaking from the Chief Functionary regarding compliance with section 3(1)(g) of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), in the format available on the website of Ministry of Home Affairs at https://fcraonline.nic.in;
   (f) if the publication of the association is registered with the Registrar of Newspaper for India, a “Not a Newspaper” certificate from the Registrar of the Newspaper for India shall be submitted in the format available on the website of Ministry of Home Affairs at https://fcraonline.nic.in;
   (g) if the association was previously registered under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), an affidavit regarding receipt and utilisation of foreign contribution after expiry or cancellation 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 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.”.

Read More – Page No. 6

Also Read: Regarding maintaining of FCRA accounts and utilization accounts of associations whose FCRA Registration Certificate is not valid.

Read More on FCRA