This amendment has been brought to bring into rules (through Notification) various changes brought in by FCRA Dept through a Checklist brought in by FCRA Dept for submitting various documents at the time of applying for registration.
Important ones are briefly summarized below.
Form FC3A (for registration amended)
- Last three years financial statements [Balance Sheet (B/S), Income & Expenditure (I&E) & Receipt & Payment (R&P)] and audit reports to be submitted along with the registration application. Earlier form did not specify this requirement.
- Year-wise activity reports for three years.
- I&E & R&P should reflect project/activity-wise expenditure. These statements should reconcile with each activity in the activity-wise report. If not, then submit a CA certificate giving such details and ensuring figures as per activity reports reconcile with the relevant I&E & R&P.
- Proforma affidavit format amended. It now requires each Board member to confirm that s/he is an Indian citizen, give OCI Card particulars if applicable, no conviction or prosecution pending.
- If NPO involved in publication related activities or if the Objects include such activities, then Chief Functionary needs to give an undertaking that no violation of S.3(1)(g) – reproduced below for ready reference
No FC to be accepted by association or company engaged in the production or broadcast of audio news or audio visual news or current affairs programmes through any electronic mode, or any other electronic form as defined in clause 2(1)(r) of the Information Technology Act 2000 or any other mode of mass communication.
- If any publication of NPO registered with Registrar of Newspaper for India (RNI, then obtain a certificate from TNI that it is not a Newspaper.
Form FC3B (Prior Permission) &FC3C (for renewal amended)
- Similar changes made in above forms, particularly relating to Proforma format.
Form FC4 (Annual Return)
- Purchase of new assets a Table has been added, requiring details of assets purchased.
- Details regarding movable & immovable assets, new Tables provided, requiring that figures should match with details in Balance Sheet.
- Chartered Accountants now are required to include in their own certificate project-wise opening & closing balances, alongwith project-wise receipt & utilization. This is quite onerous responsibility and will require Cas to spend substantial time in ensuring these figures.
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