FCRA Registration – Application | Procedure | Documentation

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  • Last Updated on 21 November, 2025

FCRA Registration

FCRA Registration is the formal approval granted by the Central Government under the Foreign Contribution (Regulation) Act, 2010 (FCRA) that allows an eligible association or organisation to lawfully receive foreign contribution on an ongoing basis for its cultural, economic, educational, religious, or social programmes.
It certifies that the organisation has met the statutory conditions relating to eligibility, governance, internal controls, past activities, and utilisation of funds. Once granted, FCRA Registration is typically valid for five years, after which it must be renewed to continue receiving foreign contributions.

Table of Contents

  1. Certificate of Registration or Prior Permission
  2. Application for Registration or Prior Permission
  3. Identification Document
  4. Application for Obtaining Registration or Prior Permission
  5. Registration/Prior Permission Summary of the Procedures to be Followed and Compliances Required
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1. Certificate of Registration or Prior Permission

Basic requirement for accepting a ‘foreign contribution’ from a ‘foreign source’ by a ‘person’ is either registration or prior permission. Accordingly, foreign contributions can be received only by the following two categories of organisations or associations:

  • Associations or organisations registered under the FCRA, 2010; or,
  • Associations or organisations granted prior permission under the FCRA, 2010.

Prior permission is granted by the Central Government, for acceptance of a specified amount of foreign contribution by an organisation (not registered with the Central Government under the FCRA, 2010), for implementation of specific projects or activities relating to definite cultural, economic, educational, religious or social programmes, from a specific source. No time limit has been specified under the FCRA, 2010, for submission of application for granting prior permission.

Sections 11 and 12 of the FCRA, 2010, and Rule 9 of the FCRR, 2011, prescribe procedures and compliances required for obtaining certificate of registration and prior permission from the Central Government.

Section 11 of the FCRA, 2010, provides as follows:

  • Section 11(1) of the FCRA, 2010, provides that, save as otherwise provided in the FCRA, 2010, no person, having a definite cultural, economic, educational, religious or social programme, shall accept a foreign contribution, unless such a person obtains a certificate of registration from the Central Government.
  • However, Proviso to Section 11(1) of the FCRA, 2010, provides that, any association registered with the Central Government under Section 6 or granted prior permission under that section of the Foreign Contribution (Regulation) Act, 1976, as it stood immediately before the commencement of the FCRA, 2010, shall be deemed to have been registered or granted prior permission, as the case may be, under the FCRA, 2010, and such registration shall be valid for a period of five years from the date on which the Section 11(1) of the FCRA, 2010, comes into force.
  • Section 11(2) of the FCRA, 2010, provides that a person, referred to in Section 11(1) of the FCRA, 2010, may, if not registered with the Central Government under Section 11(1) of the FCRA, 2010, accept any foreign contribution only after obtaining the prior permission of the Central Government, and such prior permission shall be valid in the following manner:
    1. Specific purpose for which the prior permission is obtained; and
    2. Specific source from which the foreign contribution is received.

The Ministry of Home Affairs, Government of India by exercising the powers conferred under Section 46 of the FCRA, 2010, vide Public Notice No. II/21022/36(0025)/2025/FCRA-II, dated April 07, 2025, has directed that the validity period for receiving and utilising the foreign contribution through an application of prior permission shall be as follows:

  • The validity period for receiving foreign contribution shall be 3 years from the date of approval of the application for prior permission.
  • The validity period for utilising the said foreign contribution shall be 4 years from the date of approval of the application for prior permission.

This Public Notice dated April 07, 2025, also provides that, the prior permission applications which have already been approved and where the remaining period of the approved project/activity in the prior permission is more than 3 years, the above time limit shall be recognized from the date of issue of this order instead of the date of approval of the application for prior permission.

Moreover, notwithstanding the above mentioned provisions relating to the validity period for receiving and utilising the foreign contribution through an application of prior permission, this Public Notice dated April 07, 2025, has empowered competent authority in the Ministry of Home Affairs to allow extension in the afore said validity period for an association/organisation on case to case basis, based on the merits of the case.

Taxmann's Law Relating to Foreign Contributions – A Comprehensive Commentary on FCRA 2010

In the said Public Notice dated April 07, 2025, it has been provided that any receipt or utilisation of the foreign contribution beyond the above said time limits shall be considered as violation of the FCRA, 2010, and in case of any violation, necessary punitive action shall be taken.

The Public Notice No. II/21022/36(0025)/2025/FCRA-II, dated April 07, 2025, is available in the Annexure VII.

  • Proviso to Section 11(2) of the FCRA, 2010, provides that, the Central Government, on the basis of any information or report, and after holding a summary inquiry, has reason to believe that a person, who has been granted prior permission, has contravened any of the provisions of the FCRA, 2010, it may, pending any further inquiry, direct such person prohibiting the following:
    1. Utilisation of the unutilised portion of foreign contribution received; or
    2. Receiving the remaining portion of foreign contribution which has not been received; or
    3. Receiving any additional foreign contribution, without prior approval of the Central Government.
  • However, further Proviso to Section 11(2) of the FCRA, 2010, provides that, if the person referred to in Section 11(1) of the FCRA, 2010, or in Section 11(2) of the FCRA, 2010, has been found guilty of violation of any of the provisions of the FCRA, 2010, or the Foreign Contribution (Regulation) Act, 1976, then
    1. The unutilised amount of foreign contribution shall not be utilised without the prior approval of the Central Government; or
    2. The unreceived amount of foreign contribution shall not be received without the prior approval of the Central Government.
  • Section 11(3) of the FCRA, 2010, provides that, notwithstanding anything contained in the FCRA, 2010, the Central Government may, by notification in the Official Gazette, specify the following:
    1. The person or class of persons who shall obtain its prior permission before accepting the foreign contribution; or [Section 11(3)(i) of the FCRA, 2010]
    2. The area or areas in which the foreign contributions shall be accepted and utilised with the prior permission of the Central Government; or [Section 11(3)(ii) of the FCRA, 2010]
    3. The purpose or purposes for which the foreign contributions shall be utilised with the prior permission of the Central Government; or [Section 11(3)(iii) of the FCRA, 2010]
    4. The source or sources from which the foreign contributions shall be accepted with the prior permission of the Central Government. [Section 11(3)(iv) of the FCRA, 2010]

2. Application for Registration or Prior Permission

Sections 12 and 12A of the FCRA, 2010, and Rules 9, 9A and 10 of the FCRR, 2011, prescribes the procedures, conditions and requirements for obtaining the certificate of registration or prior permission from the Central Government, and also the period of validity of the certificate of registration so obtained. The said sections and rules are discussed hereunder.

Procedures, conditions and requirements prescribed under Section 12 of the FCRA, 2010, for obtaining the certificate of registration or prior permission from the Central Government, are as follows:

  • Section 12(1) of the FCRA, 2010, provides that an application by a person (referred to in Section 11 of the FCRA, 2010), for the grant of certificate of registration or giving prior permission, shall be made to the Central Government, in such form and manner and along with such fee, as may be prescribed. Rule 9 of the FCRR, 2011, prescribes such form, manner and the amount of fee in this regard.
  • Section 12(1A) of the FCRA, 2010, provides that every person, who makes an application under Section 12(1) of the FCRA, 2010, shall be required to open a ‘FCRA Account’, in the manner specified in Section 17 of the FCRA, 2010, and mention the details of such account in his application.
  • Section 12(2) of the FCRA, 2010, provides that on receipt of an application under Section 12(1) of the FCRA, 2010, the Central Government shall, by an order, reject the application under the following circumstances:
    1. If the application is not in the prescribed form; or
    2. If the application does not contain any of the particulars specified in that form.
  • Section 12(3) of the FCRA, 2010, provides that, if on receipt of an application, for the grant of certificate of registration or giving prior permission, and after making such inquiry as the Central Government deems fit, it is of the opinion that the conditions specified in Section 12(4) of the FCRA, 2010, are satisfied, it may, ordinarily within ninety days from the date of receipt of application under Section 12(1) of the FCRA, 2010, register such person and grant him a certificate of registration or give him prior permission, as the case may be, subject to such terms and conditions, as may be prescribed.
  • Proviso to Section 12(3) of the FCRA, 2010, provides that, in case the Central Government does not grant, within the said period of ninety days, a certificate of registration or give prior permission, it shall communicate the reasons therefor to the applicant.
  • Further Proviso to Section 12(3) of the FCRA, 2010, provides that a person shall not be eligible for grant of certificate of registration or giving prior permission, if his certificate of registration has been suspended and such suspension of certificate of registration continues on the date of making the application.
  • Section 12(4) of the FCRA, 2010, prescribes the following conditions for the purposes of Section 12(3) of the FCRA, 2010:
    • Section 12(4)(a) of the FCRA, 2010, provides that the person, making an application for registration or grant of prior permission under Section 12(1) of the FCRA, 2010, must not be a person coming under any one of the following categories:
      1. Fictitious or benami;
      2. Prosecuted or convicted for indulging in activities aimed at conversion through inducement or force, either directly or indirectly, from one religious faith to another;
      3. Prosecuted or convicted for creating communal tension or disharmony in any specified district or any other part of the country;
      4. Found guilty of diversion or misutilisation of its funds;
      5. Engaged or likely to engage in propagation of sedition or advocate violent methods to achieve its ends;
      6. Likely to use the foreign contribution for personal gains or divert it for undesirable purposes;
      7. Contravened any of the provisions of the FCRA, 2010;
      8.  Prohibited from accepting foreign contribution.
  • Section 12(4)(b) of the FCRA, 2010, provides that the person, making an application for registration under Section 12(1) of the FCRA, 2010, has undertaken reasonable activity in its chosen field for the benefit of the society for which the foreign contribution is proposed to be utilised;
  • Section 12(4)(c) of the FCRA, 2010, provides that the person, making an application for giving prior permission under Section 12(1) of the FCRA, 2010, has prepared a reasonable project for the benefit of the society for which the foreign contribution is proposed to be utilised;
  • Section 12(4)(d) of the FCRA, 2010, provides that, if the person is an individual, then such individual has neither been convicted under any law for the time being in force nor any prosecution for any offence pending against him;
  • Section 12(4)(e) of the FCRA, 2010, provides that, if the person is other than an individual, then any of its directors or office bearers has neither been convicted under any law for the time being in force nor any prosecution for any offence is pending against him;
  • Section 12(4)(f) of the FCRA, 2010, provides that, the acceptance of a foreign contribution by the person, referred to in Section 12(1) of the FCRA, 2010, is not likely to affect prejudicially the following:
    1. The sovereignty and integrity of India; or
    2. The security, strategic, scientific or economic interest of the State; or
    3. The public interest; or
    4. Freedom or fairness of election to any Legislature; or
    5. Friendly relation with any foreign State; or
    6. Harmony between religious, racial, social, linguistic, regional groups, castes or communities.
  • Section 12(4)(g) of the FCRA, 2010, provides that the acceptance of foreign contribution referred to in Section 12(1) of the FCRA, 2010, shall not result in the following:
    1. Lead to incitement of an offence; [Section 12(4)(g)(i) of the FCRA, 2010]
    2. Endanger the life or physical safety of any person. [Section 12(4)(g)(ii) of the FCRA, 2010]
  • Section 12(5) of the FCRA, 2010, provides that, where the Central Government refuses the grant of certificate of registration or does not give prior permission, it shall record in its order, the reasons therefor, and furnish a copy thereof to the applicant.
  • Proviso to Section 12(5) of the FCRA, 2010, provides that the Central Government may not communicate the reasons for refusal for grant of certificate of registration or for not giving prior permission to the applicant, in cases where there is no obligation to give any information or documents or records or papers under the Right to Information Act, 2005.
  • Section 12(6) of the FCRA, 2010, provides as follows:
    1. The certificate of registration granted under Section 12(3) of the FCRA, 2010, shall be valid for a period of five years; and
    2. The prior permission granted under Section 12(3) of the FCRA, 2010, shall be valid for the specific purpose or specific amount of foreign contribution proposed to be received, as the case may be.

[Also refer to the discussion on Public Notice No. II/21022/36(0025)/2025/FCRA -II, dated April 07, 2025, under para No. 3.1 above for the validity period for receiving and utilising the foreign contribution through an application of prior permission.

The Public Notice No. II/21022/36(0025)/2025/FCRA-II, dated April 07, 2025, issued by the Ministry of Home Affairs, Government of India is available in the Annexure vii.]

The Ministry of Home Affairs, Government of India vide Public Notice No. II/21022/23(04)/2024/FCRA-II, dated November 08, 2024 has provided an illustrative list of reasons of denial/refusal of registration/renewal applications for the benefit of applicant associations. This illustrative list of reasons may assist the applicant associations to take care of their registration/renewal applications to avoid denial/refusal thereof.

The Public Notice No. II/21022/23(04)/2024/FCRA-II, dated November 08, 2024, is available in the Annexure vii.

3. Identification Document

Provisions relating to the requirement for submission of identification document to the Central Government by a person, who applies for grant of certificate of registration under Section 12 of the FCRA, 2010, or seeks prior permission under Section 11 of the FCRA, 2010, or applies for renewal of certificate of registration under Section 16 of the FCRA, 2010, is as follows:

Section 12A of the FCRA, 2010, provides that, notwithstanding anything contained in the FCRA, 2010, the Central Government may require the submission of the following, as identification document, by any person who seeks prior permission or prior approval under Section 11 of the FCRA, 2010, or makes an application for grant of certificate of registration under Section 12 of the FCRA, 2010, or, as the case may be, for renewal of the certificate of registration under Section 16 of the FCRA, 2010:

  • The Aadhaar number of all its office bearers or Directors or other key functionaries, by whatever name called, and issued under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016; or
  • A copy of the Passport; or
  • A copy of the Overseas Citizen of India Card, in case of a foreigner.

4. Application for Obtaining Registration or Prior Permission

Rule 9 of the FCRR, 2011, deals with application for obtaining the certificate of registration or prior permission to receive foreign contributions.

  • Now, Rule 9(1)(a) of the FCRR, 2011, provides as follows:
    1. An application for the certificate of registration by a person under Section 11(1) of the FCRA, 2010, for acceptance of foreign contribution, shall be made in electronic form in Form FC-3A, with an affidavit executed by each office bearer and key functionary and member in, Proforma ‘AA’; and
    2. An application for obtaining prior permission by a person under Section 11(2) of the FCRA, 2010, for acceptance of foreign contribution, shall be made in electronic form in Form FC-3B, with an affidavit executed by each office bearer and key functionary and member, in Proforma ‘AA’.
  • Rule 9(1)(b) of the FCRR, 2011, provides that the applicant for certificate of registration shall upload the signed or digitally signed application in Form FC-3A along with scanned documents, as specified by the Central Government, from time to time.
  • Rule 9(1)(d) of the FCRR, 2011, provides that any person, making an application for certificate of registration under Rule 9(1)(a) of the FCRR, 2011, must have an ‘FCRA Account’.
  • Rule 9(1)(e) of the FCRR, 2011, provides that a person may open one or more accounts in one or more banks for the purpose of utilising the foreign contributions, after it has been received, and in all such cases, intimation in electronic form in the Form FC-6D must have to be furnished to the Secretary, Ministry of Home Affairs, New Delhi, within forty five days of the opening of any such account.
  • Accordingly, the Central Government has specified that the following scanned documents are to be uploaded, along with the intimation for additional foreign contribution utilisation bank account(s), opened for the purpose of utilising the foreign contribution, in Form FC-6D:

Documents for Uploading in Intimation Opening of Additional Foreign Contribution Utilisation Bank Account for the Purpose of Utilisation of Foreign Contribution

I. Specifications of the documents saved in PDF format, to be uploaded, are as follows:

Sl. No.

Document Name

Maximum Size Limit
of PDF Document

1. Copy of letter from the Bank regarding opening of additional Foreign Contribution Utilisation Bank account. 1MB
2. Copy of Resolution of the Governing Body passed before opening of additional Foreign Contribution Utilisation Bank account. 1MB

II. Specifications of the images of the Signature of the Chief Functionary and Seal of the Association saved in JPG/JPEG format, to be uploaded, are as follows:

Sl. No.

Instructions for Images

1. Image Dimension of Signature should be 140 (Width) × 60 (Height) Pixel only.
2. Ensure that the size of the scanned signature image is not more than 50 KB.
3. Image Dimension of Seal of Association should be 140 (Width) × 60 (Height) Pixel only.
4. Ensure that the size of the scanned image of Seal of Association is not more than 100 KB.
  • Rule 9(1)(f) of the FCRR, 2011, provides that a person seeking certificate of registration under Section 12(4)(b) of the FCRA, 2010, shall comply with the following conditions:
    1. The person shall be in existence for three years; [Rule 9(1)(f)(i) of the FCRR, 2011]
    2. The person has spent a minimum amount of ` 15,00,000/- (Rupees Fifteen Lac) only on its core activities, for the benefit of society, during the last three financial years; [Rule 9(1)(f))(i) of the FCRR, 2011]
    3. However, Proviso to Rule 9(1)(f)(i) of the FCRR, 2011, provides that the Central Government, in exceptional cases or in cases where a person is controlled by the Central Government or a State Government, may waive both the above mentioned conditions;
    4. If the person wants inclusion of its existing capital investment in assets like land, building, other permanent structures, vehicles, equipment in the computation of its spending during the last three years, then the chief functionary shall give an undertaking that the assets shall be vested henceforth with the person till the validity of the certificate, and they shall be utilised only for the activities covered under the FCRA, 2010, and the rules made thereunder and shall not be diverted for any other purpose till its certificate of registration remains valid. [Rule 9(1)(f))(ii) of the FCRR, 2011]
  • Rule 9(1A) of the FCRR, 2011, provides that every application seeking certificate of registration under Rule 9(1)(a) of the FCRR, 2011, made before the commencement of these rules but not disposed of, shall be considered after furnishing the details of ‘FCRA Account’.
  • Rule 9(2)(d) of the FCRR, 2011, provides that any person making an application for obtaining prior permission under Rule 9(1)(a) of the FCRR, 2011, shall have an ‘FCRA Account’;
  • Rule 9(2)(e) of the FCRR, 2011, provides that a person seeking prior permission under the FCRR, 2011, may open one or more accounts in one or more banks for the purpose of utilising the foreign contributions after it has been received, and in all such cases, intimation in electronic form in Form FC-6D must have to be furnished to the Secretary, Ministry of Home Affairs, New Delhi, within forty five days of the opening of any account.
  • Rule 9(2)(f) of the FCRR, 2011, provides that a person seeking prior permission for receipt of specific amount from a specific donor, for carrying out specific activities or projects mentioned in Section 12(4)(c) of the FCRA, 2010, must have to comply with the following criteria:
    • The person has to submit a specific commitment letter from the donor, indicating the following:
      1. Amount of foreign contribution; and
      2. The purpose for which it is proposed to be given.

[Rule 9(2)(f))(i) of the FCRR, 2011]

  • If the Indian recipient persons and the foreign donor organisations have common members, then prior permission shall be granted to the person, subject to it satisfying the following conditions:
    1. The chief functionary of the recipient person shall not be a part of the donor organisation;
    2. Seventy-five per cent of the office-bearers or members of the governing body of the recipient person shall not be members or employees of the foreign donor organisation;
    3. In the case of a foreign donor organisation being a single individual, that individual shall not be the chief functionary or office bearer of the recipient person; and
    4. In the case of a single foreign donor, seventy-five per cent of the office bearers or members of the governing body of the recipient person shall not be the family members or close relatives of the donor.

[Rule 9(2)(f)(ii) of the FCRR, 2011]

  • Rule 9(2A) of the FCRR, 2011, provides that every application, for obtaining prior permission under Rule 9(1)(a) of the FCRR, 2011, made before the commencement of these rules but not disposed of, shall be considered after furnishing the details of ‘FCRA Account’.
  • Rule 9(3) of the FCRR, 2011, provides that a second application for certificate of registration or prior permission, within a period of six months after submitting an application either for the grant of prior permission for the same project or for certificate of registration, shall not be preferred by any person.
  • Rule 9(4)(a) of the FCRR, 2011, provides that an application made for the grant of prior permission shall be accompanied by a fee of ` 5,000/- (Rupees Five Thousand) only, which shall be paid through the payment gateway specified by the Central Government.
  • Rule 9(4)(b) of the FCRR, 2011, provides that an application made for the grant of certificate of registration shall be accompanied by a fee of ` 10,000/- (Rupees Ten Thousand) only, which shall be paid through the payment gateway specified by the Central Government.
  • Rule 9(4)(c) of the FCRR, 2011, empowers the Central Government to revise the fee from time to time.
  • Rule 9(5) of the FCRR, 2011, provides that, notwithstanding anything contained in Rules 9(1) to 9(4) of the FCRR, 2011, every application made for certificate of registration or prior permission under the Foreign Contribution (Regulation) Act, 1976, but not disposed of before the date of commencement of these rules, shall be deemed to be an application for certificate of registration or prior permission, as the case may be, under these rules, subject to the condition that the applicant furnishes the prescribed fees for such certificate of registration or prior permission, as the case may be.

5. Registration/Prior Permission Summary of the Procedures to be Followed and Compliances Required

  • Every applicant association for Registration/Prior Permission shall obtain a unique Darpan ID from the Darpan Portal of NITI Aayog.
  • Compulsory opening of an ‘FCRA Account’ in the State Bank of India (SBI), New Delhi Main Branch located at 11, Sansad Marg, New Delhi 110001. This ‘FCRA Account’ would function as the first exclusive port of receipt of foreign contribution in India.
  • Application for grant of registration and prior permission is to be made online only in the Form FC-3A and Form FC-3B respectively, along with the requisite documents, on the FCRA web portal fcraonline.nic.in. No physical documents are accepted.
  • All the office bearers or the Directors or other key functionaries of the applicant association must have to provide their Aadhaar Numbers.
  • Any association wishing to receive foreign contribution must have a definite religious, cultural, economic, educational, or social programme for the benefit of society.
  • The association shall neither receive nor utilise any foreign contribution without obtaining either prior permission or registration from the Central Government.
  • An association seeking certificate of registration must have to comply with the following conditions:
    1. The association should be registered under an existing statute, like the Societies Registration Act, 1860 or the Indian Trusts Act, 1882 or Section 25 of the erstwhile Companies Act, 1956 (at present Section 8 of the Companies Act, 2013), etc.
    2. The association shall be in existence for three years;
    3. The association has spent a minimum amount of  ` 15,00,000/- (Rupees Fifteen Lac) only on its core activities, for the benefit of society, during the last three financial years.
    4. However, the Central Government, in exceptional cases or in cases where an association is controlled by the Central Government or a State Government, may waive both the above mentioned conditions;
    5. If the association wants inclusion of its existing capital investment in assets, like land, building, other permanent structures, vehicles, equipment in the computation of its spending during the last three years, then the chief functionary of that association shall give an undertaking that the assets shall be vested henceforth with the association till the validity of the certificate, and those assets shall be utilised only for the activities covered under the FCRA, 2010, and the FCRR, 2011, and shall not be diverted for any other purpose till its certificate of registration remains valid.
  • An association under the process of formation is not eligible for Certificate of Registration. Such an association, or an association not interested in obtaining a Certificate of Registration may apply for grant of prior permission under the FCRA, 2010.
  • An association seeking prior permission for receipt of specific amount from specific donor/donors, for carrying out specific activities or projects must have to comply with the following criteria:
    1. The association should be registered under an existing statute like the Societies Registration Act, 1860 or the Indian Trusts Act, 1882 or Section 25 of the erstwhile Companies Act, 1956 (at present Section 8 of the Companies Act, 2013), etc.
    2. The association has to submit a specific commitment letter from the donor, indicating the following:
      • Amount of foreign contribution; and
      • The purpose for which it is proposed to be given.

If the Indian recipient association and the foreign donor organisation have common member(s), then prior permission shall be granted to the association, subject to it satisfying the following conditions:

  1. The chief functionary of the Indian recipient association shall not be a part of the donor organisation;
  2. Seventy-five per cent of the office-bearers or members of the governing body of the Indian recipient association shall not be members or employees of the foreign donor organisation;
  3. In the case of a foreign donor organisation being a single individual, that individual shall not be the chief functionary or office bearer of the Indian recipient association; and
  4. In the case of a single foreign donor, seventy-five per cent of the office bearers or members of the governing body of the Indian recipient association shall not be the family members or close relatives of the donor.
  • No foreign national other than one of Indian Origin can be an office bearer or a trustee including the Chief Functionary of an Indian recipient association. Foreigners can, however, be, allowed to be associated with an Indian recipient association in a purely honorary capacity depending upon the foreigner’s stature in his/her field of activity. Relaxation will be considered, on a case to case basis, if any of the following criteria is fulfilled:
    1. The foreigner is married to an Indian citizen;
    2. The foreigner has been living and working in India for at least five years;
    3. The foreigner has made available his/her specialised knowledge, especially in the medical and health related fields on a voluntary basis in India, in the past;
    4. The foreigner is a part of the Board of Trustees/Executive Committee in terms of the provisions of an intergovernmental agreement.
    5. The foreigner is part of the Board of Trustees/Executive Committee, in an ex officio capacity representing a multilateral body which is exempted from the definition of ‘foreign source’ as defined in the FCRA, 2010.
  • All associations seeking registration or prior permission under FCRA, 2010, shall be required to give affidavits signed by all office bearers, and key functionary and members.
  • In the case of prior permission, an undertaking for adherence to the Good Practice Guidelines of the Financial Action Task Force (FATF) has to be provided by the Chief Functionary. The FATF Good Practice Guidelines is available in Annexure III.
  • The application should be complete in all respects with no field left blank and no concealment of any earlier application for Registration/Prior Permission under the FCRA, 2010.
  • Request for prior permission should be sent for receiving a specific amount, for a specific purpose/project and from a specific donor.
  • Fee of ` 10,000/- (Rupees Ten Thousand) only is to be paid online through payment gateway along with an application for certificate of registration in Form FC-3A.
  • The Central Government has specified that the following scanned documents are to be uploaded, along with an application for certificate of registration in Form FC-3A.

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied