FCRA Annual Returns

Every FCRA-NGO has to submit an Annual Return to the Ministry of Home Affairs (MHA), online before 31st December for its foreign fund receipts for the previous financial year. Also if FCRA NGOs don not receives foreign contribution Filing a Nil return is mandatory. Until 2015, this format was called the FC-6; later, with a few modifications, it was called the FC-4 form. These annual returns are available online for anyone to read or download at the website of FCRA, year-wise, since 2006.

Further every organization receiving foreign contributions is required to furnish a certificate from a chartered accountant. The preform of the certificate to be given by the chartered accountant is provided in Form FC-4. Along with this certificate, audited Balance Sheet, Income & Expenditure statement and the statement of receipt and payment account should also be submitted. On the basis of the relevant books and vouchers, the chartered accountant is required to certify the following:

1. The brought forward balance of the foreign contribution at the beginning of the year.

2. The foreign contribution received during the year

3. The unutilized balance of foreign contribution at the end of the year

4. Certify that the association has maintained the account of foreign contribution and records relating thereto in the manner specified in the Foreign Contribution (Regulation) Act, 2010.

5. The information furnished in the certificate and in the enclosed balance sheet, income & expenditure statement and statement of receipt and payment are correct.

SI. No Document Name Maximum Size Limit of PDF document
1 Duly signed and seal Charted Accountant Certificate (with C.A registration number). 1 MB
2 Declaration Certificate of Chief Functionary. 1 MB
3 Audited Statement of Accounts (It should contain Payment Account, Income and Expenditure Statement, and Balance Sheet). 50 MB
4 Statement of Account from Bank duly certified by the officer of such bank. 10 MB

Further, the annual returns should be authenticated by the signature of the chief functionary and seal of the association with the following specifications.

Declaration and authentication

The FC-4 form is required to be signed by the Chief Functionary of the organization and a certificate is also required to be given by a Chartered Accountant giving a brief summary of the FCRA funds movement and the opening & closing balances of FCRA Funds.

The Term “Chief Functionary” has not been defined in the FCRA Act or Rules. Normally the head of the organization should be construed as the Chief Functionary. The organization may also designate any office bearer as the Chief Functionary through a General Body/Governing Body resolution, for the purposes of filing the FCRA returns, Forms etc.

Delay in Filing FC-4

S.O. exercise of the powers conferred by sub-section (1) of Section 41 read with section 35 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) and rule 17 of the Foreign Contribution (Regulation) Rules, 2011 and in supersession of the notification of the Government of India in the Ministry of Home Affairs number S.O. 1070(E), dated the 26th April, 2013, published in the Gazette of India, Extraordinary, Part-Il, Section 3, Sub- Section (ii), except as respects things done or omitted to be done before such supersession, the Central Government hereby notifies that officer specified in column (4) of the table below, may, before institution of any prosecution under this Act, compound the offences specified in column(2), on payment of the amount specified in column (3), of the said table, namely:—

S.N Offence Amount of Penalty Officer competent for compounding
1 Non-furnishing of return up to three months after the 31st December every year. Penalty of two percent of the amount of foreign contribution received during the financial year or ten thousand rupees, Whichever is less The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs.
2 Non-furnishing of return after three months up to six months after the 31 December every year. Penalty of three percent of the amount of foreign contribution received during the financial year or fifty thousand rupees, Whichever is less. The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs
3 Non-furnishing of return after six months up to one year after the 31 st December every year Penalty of four percent of the amount of foreign contribution received during the financial year or two Lakh rupees, Whichever is less The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs.
4 Non-furnishing of return after one year up to two years after the 31 December every year Penalty of five percent of the amount of foreign contribution received during the financial year or five Lakh rupees, Whichever is less. The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs.
5 Non-furnishing of return after two years up to three years after the 31st December every year. Penalty of ten percent of the amount of foreign contribution received during the financial year or ten Lakh rupees, Whichever is less. The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs.
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