Taxmann's Foreign Contribution Regulation Law Manual – Compendium of annotated text of FCRA with updated Rules, Notifications, Guidelines, Case Law Digest, etc. [2025]
About this ebook
This manual is helpful for NGOs, legal practitioners, compliance professionals, and academicians seeking clarity and precision in the regulatory framework governing foreign contributions in India.
The Present Publication is the 2025 Edition & amended up to 21st November 2024. It covers amended & updated text of the Foreign Contribution Regulation Laws, including:
• Foreign Contribution (Regulation) Act
o Text of Foreign Contribution (Regulation) Act, 2010, as amended by Foreign Contribution (Regulation) Amendment Act, 2020
o Foreign Contribution (Regulation) Amendment Act, 2020
• Foreign Contribution (Regulation) Rules (FCRR)
o Foreign Contribution (Regulation) Rules, 2011, as amended by the Foreign Contribution (Regulation) (Amendment) Rules, 2023
o Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules, 2012
• Notifications issued under the Foreign Contribution (Regulation) Act 2010
• Guidelines and Circulars
o Guidelines issued under section 36(1)(a) of the Banking Regulation Act, 1949 – Implementation of the provisions of Foreign Contribution (Regulation) Act, 2010
o Guidelines for consideration of proposals for acceptance of foreign hospitality under the Foreign Contribution (Regulation) Act, 2010
o Standard Operating Procedures ('SOP') to open and operate the 'FCRA Account' as provided under section 17(1) of the amended Foreign Contribution (Regulation) Act, 2010 with SBI, New Delhi Main Branch in terms of FCRA Amendment Act, 2020
o Advisory for Compliance by FCRA NGOs/Associations with the amended provisions in FCRA, 2010 and FCRR, 2011
o FAQs on FCRA, 2010
o Advisory to NGOs on Foreign Funding
o FCRA Account
o Unique ID of NGOs Receiving Foreign Contributions
o Charters
o Submission of Applications for Revision of Orders under section 32 of the Foreign Contribution (Regulation) Act, 2010, read with rule 20 of the Foreign Contribution (Regulation) Rules, 2011
o Introduction to Foreign Contribution (Regulation) Act (FCRA) related transaction code in NEFT and RTGS systems
o Extension of the validity of FCRA registration certificates
o Denial/Refusal of Applications of Registration and Renewal – Reasons for denial/refusal
• Case Laws Digest
The book also covers a Guide/Short Commentary on FCRA (35+ Pages), including:
• Foreign Contribution
• Exemptions from Restrictions on Accepting Foreign Contributions
• Restrictions on Acceptance of Foreign Hospitality
• Restrictions on Social or Cultural Organisations
• Registration for Accepting Foreign Contributions
• Other Provisions of FCRA
• Offences & Penalties
• Powers of Central Government
• Procedures under FCRA
About the author
At the core of Taxmann's commitment to delivering insightful and reliable information is a highly skilled Research & Editorial Team consisting of Chartered Accountants, Company Secretaries, and Lawyers. Guided by Editor-In-Chief Mr Rakesh Bhargava, this team upholds Taxmann's role as a leading content provider in the professional knowledge space.
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