Brief note on recent FCRA Notification dated 26.05.2025

Sr. No.

Form No.

Subject Matter

Additional Disclosure

1

FC-3A

Form for application for registration under FCRA

1. The amended Form FC-3A now require more detailed financial disclosures and reporting. For example, if the audit reports and financial statements of an NPO applying for registration under FCRA does not contain activity-wise expenditure for the last three financial years, a chartered accountant’s certificate in the prescribed format specifying the activity-wise amount spent by the NPO, duly reconciled with the income and expenditure account and the receipt and payment account must be furnished.

2. The amended Form also requires that 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 prescribed format must be furnished.

3. If the publication of the association is registered with the Registrar of Newspapers for India, a “Not a Newspaper” certificate from the Registrar of the Newspapers for India shall be submitted in the prescribed format.

4. 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 prescribed format along with 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;

5. 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 prescribed format must be furnished.

2

FC-3B

Form for application for prior permission to receive foreign contribution under FCRA

1. Commitment letter from the donor, with the amount committed in the letter matching the donation amount mentioned in this Form;

2. Project report including a detailed breakup of proposed expenses to be incurred from the foreign contribution to be received, along with a declaration that administrative expenses shall not exceed 20% of the foreign contribution;

3. Letter from Chief Functionary, in the prescribed format providing point wise details in respect of each item of guidelines for prior permission issued by the Ministry of Home Affairs.

4. Undertaking to adhere to the Good Practice Guidelines of the Financial Action Task Force (FATF), in the prescribed format.

3

FC-3C

Form for application for renewal of FCRA registration

1. Affidavit in Proforma “AA” for each office bearer;

2. 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 prescribed format along with 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.

4

Form FC-4

Form for disclosing receipts and utilization of foreign contributions during the financial year

Format of disclosure disclosing receipts and utilization of foreign contributions during the financial year substituted with new formats.

5

Form FC-6A

Form for Intimation of change of name and/ or address within the State of the Association

1. Copy of approval of relevant authority for amendment, duly signed by chief functionary;

2. Copy of Resolution of the Governing body passed before effecting the change.

6

Form FC-6B

Form for intimation of change of nature, aims and objects and registration with local/relevant authorities in respect of the association for which registration/ prior permission granted under the above Act

1. Copy of approval of relevant authority for amendment, duly signed by chief functionary;

2. Copy of resolution of the Governing body passed before effecting the change.

7

Form FC-6C

Form for intimation of change of designated bank/ branch/ bank account number of designated FC receipt-cum-utilisation bank account

1. Copies of letter from existing Bank and the new Bank regarding the changes;

2. Copy of resolution of the Governing body passed before effecting the change.

8

Form FC-6D

Form for intimation of opening of additional FC-utilisation Bank Account for the purpose of utilisation of foreign contribution

1. Copy of letter from the bank regarding opening of additional FC Utilisation bank account;

2. Copy of resolution of the Governing body passed before effecting the change.”

9

Form FC-6E

Form for intimation of change in original Key members of the association

1. Copy of resolution of the Governing body passed before effecting the change;

2. Affidavit in Proforma “AA” for each person being added or modified.

10

Proforma ‘AA’,

Affidavit Format

After first paragraph, the following paragraph shall be inserted, namely:-

“1A. I do hereby, solemnly affirm on oath that,-

(a) I am a citizen of India/I am a citizen of …….. and my Overseas Citizen of India (OCI) card number is ………. issued on ……..;

(b) I have been/not been convicted under any law for the time being in force; (c) prosecution is/is not pending against me for any offence under any law for the time being in force”.