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FCRA Registration Services India | FCRA Compliance for NGOs & Trusts | CA Mumbai
NGO Compliance

FCRA Registration & Compliance Services in India
NGO Foreign Contribution Advisory, Renewal & Annual Return Filing

FCRA registration eligibility assessment, NGO Darpan registration, Form FC-3A application, SBI designated account guidance, FC-4 annual return filing, FCRA renewal before expiry, and notice response support — complete FCRA compliance for NGOs, charitable trusts, registered societies, and Section 8 companies across India.

Part of our NGO compliance practice: FCRA Annual Return Trust Audit (Form 10B) 12A & 80G Registration ITR-7 Filing

Overview

What Is FCRA — and Why Is It Important for Indian NGOs?

FCRA stands for the Foreign Contribution (Regulation) Act, 2010 — administered by the Ministry of Home Affairs, Government of India. FCRA regulates the receipt and utilisation of foreign contributions by organisations in India, with the stated objective of ensuring foreign money is used for legitimate charitable purposes, and not for activities that could prejudice India's sovereignty or public interest. For latest notifications and regulations, refer to the MHA FCRA portal at fcraonline.nic.in.

Receiving foreign funds without valid FCRA registration or prior permission is a criminal offence under Section 35 of the FCRA 2010, punishable with imprisonment and/or fine. A single foreign donation received before FCRA registration is obtained cannot be regularised retroactively — it is a violation from the date of receipt. Most FCRA compliance failures happen not from deliberate wrongdoing but from documentation gaps, missed deadlines, or misunderstood eligibility conditions.

N D Savla & Associates provides end-to-end FCRA registration, prior permission, renewal, and compliance services for NGOs, charitable trusts, registered societies, and Section 8 companies across Mumbai and India. Our FCRA advisory is integrated with our trust audit services and 12A and 80G registration expertise — providing the complete NGO compliance picture from a single team.

Who Needs FCRA

Which Organisations Are Eligible — and Who Is Prohibited?

FCRA registration is not available to all organisations. The MHA evaluates applications against specific eligibility conditions, and certain categories are permanently prohibited from receiving foreign contributions:

Charitable Trusts

Trusts registered under the Indian Trusts Act 1882 or state trust acts engaged in education, healthcare, rural development, environment, or livelihood activities. FCRA registration works alongside 12A and 80G registration but is a completely separate process with a different regulatory authority (MHA, not Income Tax Department).

Registered Societies

Societies registered under the Societies Registration Act 1860 — welfare organisations, cultural associations, development societies — that wish to receive foreign grants. Must have been registered for at least three years and have a minimum spend of ₹15 lakh on core activities in the last three financial years.

Section 8 Companies

Non-profit companies registered under Section 8 of the Companies Act 2013 that receive foreign funding from bilateral agencies, international foundations, or foreign CSR funds. Must also be registered for at least three years and meet the minimum activity expenditure threshold.

New Organisations — Prior Permission

Organisations less than three years old or that have not yet spent ₹15 lakh on core activities must apply for FCRA prior permission instead of full registration. Prior permission is granted for a specific foreign donor and specific purpose only — separate permission is needed for each new donation from a different source.

NGOs with Darpan Registration

A valid Darpan ID from the NITI Aayog NGO Darpan portal is mandatory before applying for FCRA registration on the MHA portal. For NGOs that have not yet obtained a Darpan registration, this is a prerequisite we assist with as part of the FCRA engagement.

Prohibited Organisations

Permanently prohibited under Section 3 of the FCRA: election candidates, political parties, newspaper editors and owners, government servants and employees, members of legislature (MPs/MLAs), organisations of a political nature, and companies engaged in audio/visual news broadcast. No FCRA registration is possible for these categories.

Our Process

How We Handle FCRA Registration Engagements — 7-Step Process

1

Eligibility Assessment

We begin by assessing the organisation's eligibility for FCRA registration — reviewing the date of registration, the three-year activity record, the ₹15 lakh expenditure track record, the nature of activities, and any prior FCRA history. If the organisation does not yet meet the three-year threshold, we assess eligibility for prior permission and advise on the process and timeline. Prerequisite
2

NGO Darpan Registration and Document Preparation

We assist with obtaining or verifying the NGO Darpan ID from the NITI Aayog portal — a mandatory prerequisite for FCRA applications. We then review and compile all required documents: registration certificate, trust deed or MOA and AOA, governing body resolutions, audited financial statements for the last three years, bank statements, activity reports, and photographs of principal office and activities. We also verify that the organisation's 12A and 80G registration is current. One-Time
3

FCRA Application Preparation and Filing

We prepare the FCRA registration application — Form FC-3A for full registration, Form FC-3B for prior permission — on the MHA FCRA online portal. Every field is filled accurately, every document is uploaded in the correct format and size, and every disclosure is consistent with the organisation's records. We cross-check the application before submission to ensure no discrepancy that could trigger a rejection or deficiency notice. 90–180 Days Processing
4

SBI Designated Account Setup Guidance

We provide detailed guidance on opening the mandatory designated FCRA bank account with the State Bank of India, New Delhi Main Branch — including the specific documentation required by SBI for this account type, the resolution format required from the governing body, and the process for linking the SBI account to the MHA FCRA portal registration. This step is completed before MHA grants registration, as the SBI account details must be provided in the application. Mandatory Post-2020
5

MHA Portal Follow-Up and Query Resolution

After submission, we monitor the application status on the MHA FCRA portal and respond promptly to any clarification requests or deficiency notices from the MHA. FCRA applications can take 90 to 180 days to process — and organisations that do not respond to MHA queries within the stipulated time risk having their applications rejected. We track every interaction and ensure responses are accurate, complete, and submitted on time. Active Monitoring
6

Annual Return Filing and Ongoing Compliance

Once FCRA registration is granted, we handle the annual FC-4 return preparation and filing — including CA certification, reconciliation of FCRA receipts with the designated SBI account statements, verification of administrative expenditure against the 20% cap, and disclosure of donor details as required. For the income tax compliance that runs parallel to FCRA — including Form 10B trust audit and ITR-7 filing — our trust compliance team handles both in a single integrated engagement. Annual — 31 December Deadline
7

Renewal, Notice Response, and Restoration Services

We handle FCRA renewal applications before the five-year registration expiry — renewal should be filed at least six months before the registration expires. For organisations that have received FCRA notices, suspension orders, or cancellation orders, we provide notice response drafting, compliance rectification plans, and representation support — with the goal of resolving the issue and restoring the organisation's ability to receive foreign contributions. Every 5 Years

Frequently Asked Questions

Common Questions on FCRA Registration & Compliance

What is FCRA and who needs to register under it?
FCRA stands for the Foreign Contribution (Regulation) Act, 2010. Any trust, registered society, or Section 8 company in India that wishes to receive foreign donations, grants, or contributions must either obtain FCRA registration or take prior permission from the Ministry of Home Affairs (MHA). Receiving foreign funds without valid FCRA registration or prior permission is a criminal offence under Section 35 of the FCRA 2010, punishable with imprisonment and/or fine. Even a single foreign contribution received without registration is a violation from the date of receipt.
What is the difference between FCRA registration and FCRA prior permission?
FCRA registration is available to organisations that have been in existence for at least three years and have spent a minimum of ₹15 lakh on their core charitable activities in the last three financial years. FCRA prior permission is for newly formed organisations (less than three years old) or organisations that do not yet meet the minimum expenditure threshold — it is granted for a specific foreign donor and a specific purpose only. Prior permission must be obtained separately for each new donation from a different foreign source, making it significantly more cumbersome than full registration for organisations with multiple donors.
What are the mandatory compliances for FCRA-registered organisations?
FCRA-registered organisations must: (1) receive all foreign contributions only in a designated bank account opened exclusively with the State Bank of India, New Delhi Main Branch; (2) file an annual return in Form FC-4 by 31 December every year, certified by a CA; (3) maintain a separate set of books for FCRA funds — not mixed with domestic funds; (4) restrict administrative expenditure from FCRA funds to 20% of total FCRA receipts (FCRA Amendment Act 2020); (5) not sub-grant FCRA funds to other organisations; and (6) renew FCRA registration every five years before the registration expires.
What happens if an organisation fails to file the FCRA annual return (FC-4) on time?
If an FCRA-registered organisation fails to file Form FC-4 by 31 December, the MHA can issue a notice, impose a penalty, or — in cases of persistent non-compliance — suspend or cancel the FCRA registration. Cancellation means no foreign contributions can be received or utilised until the registration is restored through a fresh application and MHA approval — a process that can take months. Even one year of non-filing creates a compliance record that makes future renewals and applications more difficult. Late filing requires a compounding application alongside the return.
Can FCRA-registered organisations use foreign funds for administrative expenses?
Yes, but with a strict cap. The FCRA (Amendment) Act 2020 reduced the permissible administrative expenditure from FCRA funds from 50% to 20% of total FCRA receipts in a financial year. Administrative expenses covered by this cap include salaries of management staff, office rent, utilities, communication costs, and other overhead. Programme costs directly related to charitable activities — field expenses, beneficiary payments, project implementation — are not counted as administrative expenditure. Exceeding 20% is a compliance violation that must be disclosed and explained to the MHA in the FC-4 return.

Ready to Apply for FCRA Registration or Resolve an FCRA Compliance Issue?

Whether you need FCRA registration for your NGO or trust, FCRA prior permission, annual FC-4 return filing, renewal before expiry, or advisory on a notice or suspension — N D Savla & Associates provides complete FCRA compliance services across India.

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