Author Archives: SRRF

Treatment of sale proceeds assets out of FCRA fund

Good Afternoon, I seek your valuable advice for the following. Old assets bought out of FCRA project in 2017 has been sold to ordinary local buyers in town. Where should we deposit the money/ cheque given by them? Can cheque … Continue reading

Posted in FCRA, TAX, LEGAL | 5 Comments

Latest Amendments in FCRA Rules & Forms – 3

These amendmentshave been brought to further tighten the rules and reporting Forms. The changes are applicable from the date of publication in the Gazette. In earlier two posts, following topics have been covered: In today’s posts we cover issues relating … Continue reading

Posted in FCRA, TAX, LEGAL | 1 Comment

Latest Amendments in FCRA Rules & Forms – 2

This amendment has been brought to further tighten the rules and reporting Forms. The changes are applicable from the date of publication in the Gazette. In yesterday’s post, topics of Key Functionaries and applicability of FCRA towards For-Profit entities were … Continue reading

Posted in FCRA, TAX, LEGAL | 2 Comments

Latest Amendments in FCRA Rules  & Forms -1

This amendment has been brought to further tighten the rules and reporting Forms. The changes are applicable from the date of publication in the Gazette. Considering large number of amendments which impact several aspect of FCRA legislation, it is decided … Continue reading

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Subscriptions to ZCZP Bonds to be allowed as CSR

Ministry of Corporate Affairs (MCA) has added a new entry (Entry No. xiii) in Sch. VII of the Companies Act 2013, allowing ‘Subscriptions to Zero Coupon Zero Principal (ZCZP) instruments listed on Social Stock segment of various stock exchanges’[1]. [2]The … Continue reading

Posted in CSR / SSE | 1 Comment

CSR spending during FY 2025

Listed companies CSR spending during FY 2025 rose by 23% to Rs 22,212 crores compared to Rs 18,011 crores during FY 2024 (source: Indian Express April 20). Let’s not forget this data is only for listed companies as FY 2024 … Continue reading

Posted in CSR / SSE | 4 Comments

FCRA 2026 put on hold

FCRA amendment Act 2026, which was introduced by the Govt on 25 March 2026 in the Parliament. The bill puts in place mechanism of how Govt would takeover the assets and properties of all those entities whose FCRA has been … Continue reading

Posted in FCRA, TAX, LEGAL | 1 Comment

Guidance Note on filing of FCRA Annual Return (FC-4)

Many of SRRF Dialogue members would be involved in finalising their FC4 return. This year’s return has certain issues, which is creating a lot of confusion, amongst most NPOs. SRRF Dialogue is posting a para-wise Guidance to help members fill … Continue reading

Posted in FCRA, TAX, LEGAL | 5 Comments

Show Cause Notice under Section 14(1) (e) of FCRA 2010

FCRA Dept has started issuing show-cause notices to registered entities, which have not received FCRA funds in last three years (FY 2021-22 to 2023-24). A sample copy of the Notice issued can be seen here. The Show cause Notice is … Continue reading

Posted in FCRA, TAX, LEGAL | 8 Comments

Delhi HC rejects ‘one line refusal’ of FCRA Dept

Indian Social Action Forum vs Union of India.[1] [WP(C) 10199/2016&CM APPL. 37992/2021 – Delhi HC: Order dt 24-07-2025) Delhi HC (Justice NitinWasudeo Sambre & Justice Anish Dayal) decided in favour of appellant NGO – INSAF, whose FCRA renewal registration application … Continue reading

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