Amendment in the Foreign Contribution (Regulation) Rules, 2011.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-26052025-263384 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 299] NEW DELHI, MONDAY, MAY 26, 2025/JYAISTHA 5, 1947 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 26th May, 2025 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.". 3. In the said rules, in Form FC-3B,- (a) in serial number 4,- (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 heading “Declaration and Undertaking" and entries relating thereto, the following Note shall be inserted, namely:- "Note: Applicant seeking prior permission shall enclose the following documents, namely:- (a) commitment letter from the donor, with the amount committed in the letter matching the donation amount mentioned in this Form; (b) 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; (c) letter from Chief Functionary, in the format available on the website of Ministry of Home Affairs at https://fcraonline.nic.in, providing point wise details in respect of each item of guidelines for prior permission issued by the Ministry of Home Affairs. (d) undertaking to adhere to the Good Practice Guidelines of the Financial Action Task Force (FATF), in the format available on the website of Ministry of Home Affairs at https://fcraonline.nic.in.". 4. In the said rules, in Form FC-3C,- (a) in serial number 4,- (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 heading "Declaration and Undertaking" and entries relating thereto, the following Note shall be inserted, namely:- "Note: Applicant seeking renewal shall enclose the following documents, namely:- (a) affidavit in Proforma "AA" for each person mentioned in serial number 5 above; (b) 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 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 till date, duly certified by an officer of the bank.". 5. In the said rules, in Form FC-4,- (a) in serial number 3,- (i) for clause (b) and entries relating thereto, the following shall be substituted, namely:- "(b) Details of purchase of fresh assets included in para 3(a) above: +-----+----------------+-----------------+-----------------+--------------------------+------------------------------+ | Sl. | Name of | Details | Address/location| Objective of | Cost of fresh assets (In | | No. | project/activity | of fresh | | acquiring fresh | Rs.)"; | | | | assets | | assets | | +-----+----------------+-----------------+-----------------+--------------------------+------------------------------+ | | | | | | | +-----+----------------+-----------------+-----------------+--------------------------+------------------------------+ | | | | | Total | | +-----+----------------+-----------------+-----------------+--------------------------+------------------------------+ (ii) for clause (ba) and entries relating thereto, the following shall be substituted, namely:- "(ba) Details of movable assets created out of Foreign Contribution (as on 31st March of Financial Year): +-----+-------------+---------------------------+------------------+-----------------+-----------------+-----------------+ | Sl. | Description | Address/Location | Value as on | Value of | Value of | Value as per the| | No. | of the assets | where the asset is | beginning of | assets | assets | balance sheet at the| | | | kept | the Financial | acquired | disposed of | end of the Financial| | | | | Year (in Rs.) | during the | during the | Year (in Rs.) | | | | | | Financial | Financial | | | | | | | Year | Year | | | | | | | (in Rs.) | (in Rs.) | | +-----+-------------+---------------------------+------------------+-----------------+-----------------+-----------------+ | (1) | (2) | (3) | (4) | (5) | (6) | (7)"; | +-----+-------------+---------------------------+------------------+-----------------+-----------------+-----------------+ (iii) for clause (bb) and entries relating thereto, the following clause shall be substituted, namely:- "(bb) Details of immovable properties acquired out of Foreign Contribution (as on 31st March of Financial Year): +-----+---------------------+-------+------------------+------------------+-----------------+-----------------+-----------------+ | S1. | Details of | Size | Address | Value as | Value of | Value of | Value as per the| | No. | immovable asset | | /location | on | assets | assets | balance sheet (in| | | (Land | | | beginning | acquired | disposed of | Rs.) | | | /Buildings etc.) | | | of the | during the | during the | | | | | | | Financial | Financial | Financial | | | | | | | Year (in | Year | Year | | | | | | | Rs.) | (in Rs.) | (in Rs.) | | +-----+---------------------+-------+------------------+------------------+-----------------+-----------------+-----------------+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8)"; | +-----+---------------------+-------+------------------+------------------+-----------------+-----------------+-----------------+ (b) under the heading "certificate to be given by Chartered Accountant", after clause (vii), the following shall be inserted, namely:- “I have examined all relevant books and records, and I hereby certify the following activities/project wise and location wise details of receipt and utilisation of foreign contribution:- +-----+----------------+-----------------+-----------------+-----------------+-----------------+-----------------+-----------------+-----------------+ | Sl. | Name of | Address/ | Previous balance| Receipt during the| Utilised | Balance | | | No. | project/ | location | | year | | | | | | activity | | in cash| in kind| in cash| in kind| in cash| in kind| in cash| in kind| +-----+----------------+-----------------+--------+--------+--------+--------+--------+--------+--------+--------+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11)"; | +-----+----------------+-----------------+--------+--------+--------+--------+--------+--------+--------+--------+ 6. In the said rules, at the end of Form FC-6A, the following Note shall be inserted, namely:- "Note: Applicant intimating change of name and/or address shall also enclose the following documents, namely:- (a) copy of approval of relevant authority for amendment, duly signed by chief functionary; (b) copy of Resolution of the Governing body passed before effecting the change.". 7. In the said rules, at the end of Form FC-6B, the following Note shall be inserted, namely:- "Note: Applicant intimating change of nature, aims and objects and registration with local/relevant authorities in respect of the person/association granted registration/prior permission shall also enclose the following documents, namely:- (a) copy of approval of relevant authority for amendment, duly signed by chief functionary; (b) copy of resolution of the Governing body passed before effecting the change.". 8. In the said rules, at the end of Form FC-6C, the following Note shall be inserted, namely:- "Note: Applicant intimating designated “FCRA Account” in the State Bank of India, New Delhi Main Branch, 11, Sansad Marg, New Delhi and Change of another "FCRA Account" shall also enclose the following documents, namely:- (a) copies of letter from existing Bank and the new Bank regarding the changes; (b) copy of resolution of the Governing body passed before effecting the change.". 9. In the said rules, at the end of Form FC-6D, the following Note shall be inserted, namely:- "Note: Applicant intimating Opening of additional FC-utilisation Bank Account for the purpose of utilisation of foreign contribution shall also enclose the following documents, namely:- (a) copy of letter from the bank regarding opening of additional FC Utilisation bank account; (b) copy of resolution of the Governing body passed before effecting the change.". 10. In the said rules, at the end of Form FC-6E, the following Note shall be inserted, namely:- "Note: Applicant intimating change in key members in respect of the person/association granted registration/prior permission shall also enclose the following documents, namely:- (a) copy of resolution of the Governing body passed before effecting the change; (b) affidavit in Proforma "AA" for each person being added or modified.”. 11. In the said rules, in proforma 'AA', 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.". [F. No. II/21022/23(12)/2020-FCRA-III] SAURABH BANSAL, Jt. Director Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide notification number G.S.R. 349(E), dated the 29th April, 2011 and subsequently amended, vide G.S.R. 292(E), dated the 12th April, 2012, G.S.R. 966 (E), dated the14th December, 2015, G.S.R. 199 (E), dated the 7th March, 2019, G.S.R. 659 (E), dated the 16th September, 2019, G.S.R. 695(E), dated the10th November, 2020, a corrigendum vide G.S.R. 17(E), dated the 11th January, 2021, G.S.R. 506(E), dated the 1st July, 2022, G.S.R. 683(E), dated the 22nd September, 2023, and G.S.R. 790(E), dated the 31st December, 2024.