Monthly Archives: December 2023

Guidance note on filing of FCRA Annual return (FC-4)

Posted on December 30, 2023 by SRRF

Para Ref Field Name Field Type Notes:   Darpan ID : Auto Populated This information is auto-populated as and when an entity enters the online platform using its user id & password. 1. (a) Name & Address       : Auto Populated … Continue reading →

Posted in FCRA, TAX, LEGAL | Comments Off on Guidance note on filing of FCRA Annual return (FC-4)

Unspent grants cannot be treated as Income

Posted on December 18, 2023 by SRRF

To give more clarity to Civil society sector, regarding taxability of unspent grant, a recent decision by Courts has held that unspent grant cannot be treated as income. In a recent decision in JM Financial Foundation vs CIT[1]Mumbai Income Tax … Continue reading →

Posted in FCRA, TAX, LEGAL | 1 Comment

Is it mandatory for non-FCRA NGOs also to register for DARPAN ID

Posted on December 1, 2023 by SRRF

I have a question, our organization Center for Communication and Change India is registered as Trust (NGO) and we do not have FCRA so far. Is it mandatory for non-FCRA NGOs also to registered on the DARPAN portal of NITI … Continue reading →

Posted in FCRA, TAX, LEGAL | 4 Comments