This book comprehensively covers the various requirements and compliances of Foreign Contribution (Regulation) Act, 2010 (“FCRA 2010”) and Foreign Contribution Regulation Rules, 2011 (“FCRR 2011”). FCRA, 2010 applies to Individuals/HUF, Trusts, Societies, Section 25 / Section 8 Company and Associations having a definite cultural, economic, educational, religious or social programme and intending to receive foreign contribution in India.

Contents:

Chapter 1 Introduction to FCRA
Chapter 2 Applicability of FCRA
Chapter 3 Amendments made by Foreign Contribution (Regulation) Amendment Rules, 2015
Chapter 4 Foreign Contribution
Chapter 5 Foreign Contribution — Exceptions
Chapter 6 Foreign Hospitality
Chapter 7 Foreign Source
Chapter 8 Foreign Company
Chapter 9 Prohibition to Accept Foreign Contribution
Chapter 10 Foreign Contribution versus Commercial Organisations
Chapter 11 Organisation of Political Nature
Chapter 12 Associations or Company Engaged in Production or Broadcast of Audio News or Audio Visual News
Chapter 13 Permissible Activities
Chapter 14 Gift from Relatives and Foreign Sources
Chapter 15 Registration — Procedure and Compliances
Chapter 16 Prior Permission — Procedure and Compliances
Chapter 17 Circumstances for Rejection of Application for Registration and Prior Permission
Chapter 18 Grant of Certification of Registration and Prior Permission
Chapter 19 Renewal of Registration
Chapter 20 Suspension of Registration
Chapter 21 Cancellation of Registration
Chapter 22 Designated Bank Accounts
Chapter 23 Change in Bank Account — Procedure
Chapter 24 Responsibility of Banks under FCRA, 2010
Chapter 25 Administrative/Establishment Expenses and Speculative Investments
Chapter 26 Books of Accounts and Method of Accounting
Chapter 27 Audit of Accounts and Filing of Returns
Chapter 28 Legal Due Diligence
Chapter 29 Custody and Management of Foreign Contribution and Assets
Chapter 30 FCRA Assets — Investments and Fixed Assets
Chapter 31 Procedure for Change in Name, Aims, Objectives, Address
Chapter 32 Funds Transfer to Unregistered Organisations
Chapter 33 International Activities, Transfers
Chapter 34 NRI or Foreign National can be a Board Member
Chapter 35 Composition of Change in Board Members
Chapter 36 Funds – Loans – Domestic and Other Sources
Chapter 37 Funds — Internally Generated, Borrowings, Voluntary Contributions
Chapter 38 Foreign Contribution Received in Kind
Chapter 39 Inspection, Search and Seizure
Chapter 40 Appeals under FCRA, 2010
Chapter 41 Revision of Order by Central Government
Chapter 42 Offences and Penalties
Chapter 43 Compounding of Offences
Chapter 44 Power to Make Rules
Chapter 45 Power to Remove Difficulties
Chapter 46 Central Government’s Power to Exempt and Other Powers
Chapter 47 Application of Other Laws not Barred
Chapter 48 Repeal and Saving
Chapter 49 Whether FCRA will Apply to Central or State Government Organisations
Chapter 50 Projects Grants, Grant-in-Aid — Applicability of FCRA
Chapter 51 Liaison and Branch Office of Foreign Trust or Institution — Activities in India
Chapter 52 Corporate Social Responsibility
Chapter 53 Frequently Asked Questions (with Additional Questions), Circulars, Charters, etc.
Chapter 54 Foreign Contribution (Regulation) Act, 2010 as amended by Foreign Contribution (Regulation) Amendment Act, 2020
Chapter 55 Foreign Contribution (Regulation) Rules, 2011 as amended by Foreign Contribution (Regulation) (Amendment) Rules, 2020
Chapter 56 Prevention of Money Laundering Act, 2002 as applicable to NPOs
Chapter 57 FCRA Online Services
Chapter 58 Filling of Annual Returns of Assets and Liabilities under Lokpal and Lokayukta Act, 2013 by Individual of an Association
Chapter 59 Practical Case Studies
Chapter 60 Practical Illustration of Form FC-1
Chapter 61 Practical Illustration of Form FC-2
Chapter 62 Practical Illustration of Form FC-3A
Chapter 63 Practical Illustration of Form FC-3B
Chapter 64 Practical Illustration of Form FC-3C
Chapter 65 Practical Illustration of Form FC-4
Chapter 66 Practical Illustration of Form FC-6A
Chapter 67 Practical Illustration of Form FC-6B
Chapter 68 Practical Illustration of Form FC-6C
Chapter 69 Practical Illustration of Form FC-6D
Chapter 70 Practical Illustration of Form FC-6E
Chapter 71 Practical Illustration of Form FC-7
Chapter 72 Charity
Chapter 73 Charitable Purpose
Chapter 74 Relief of Poor
Chapter 75 Education and Medical Relief
Chapter 76 Advancement of any Other General Public Utility
Chapter 77 Basics of Formation of Trust, Society, Section 8 Company
Chapter 78 Formation of Trust
Chapter 79 Formation of a Society (under the Societies Registration Act, 1860)
Chapter 80 Formation of Section 8 Company
Chapter 81 Registration of Trust under section 12A
Chapter 82 Procedure for Registration of Trust or Institution under section 12AA
Chapter 83 Income of Charitable or Religious Trusts or Institutions
Chapter 84 Application of Income
Chapter 85 Prescribed Mode of Investment
Chapter 86 Overview of Forfeiture of Exemption
Chapter 87 Taxation of Charitable or Religious Trusts or Institutions