Author Archives: SRRF

Use of FCRA funds remaining in FC accounts after FCRA certificate has been suspended / cancelled or deemed to Cease

MHA has come out with a clarification through a Public Notice dt 21-1-2025, that once a FCRA registration is suspended or cancelled, they cannot use FCRA funds lying either in Designated Bank account or Utilization bank Accounts. While in case … Continue reading

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Amendments in FC4 (wef 1-1-2025)

FCRA Form FC4 has been amended vide FCRA Amendment Rules 2024. These amendments are summarised below. SRRF Dialogue Comment: Above changes reflect two major developments. —Socio Research & Reform Foundation (NGO)                       512 A, Deepshikha, 8 Rajendra Place,New Delhi – 110008

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Two important notifications received from MHA

Regarding refund of TDS pertaining to foreign contribution received in non-FCRA bank account can be transferred to FCRA bank account…(click here for notification) Administrative expenses can be carried forward to the next year…(click here for notification) —Socio Research & Reform … Continue reading

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FCRA Validity extended to 31-03-2025

Validity of FCRA registration has been extended till 31-Mar-2025 vide a Public Notice issued by the FCRA (Director) on 27th December 2025. Thus all those NGOs whose FCRA had been earlier extended till 31-Dec-24 because their renewal application was pending … Continue reading

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Is FCRA registration mandatory to invite foreigners as volunteers in a NPO?

Namaste Sir, Greetings of the day! We have been going through the blogs of Socio Research & Reform Foundation regarding FCRA.  We are Anatta Sangha Trust registered as a charitable public Trust under Indian Trusts Act 1882. We want to … Continue reading

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Can a NRI be on the Board of a NPO having FCRA?

Dear Sir/Madam, I got your contact information from your website and have a quick question. Thank you so much in advance for your advice. Best regards, Seshu

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Implications if a Trust does not renew its 12AA registration

Hope this email finds you well and in good health ! I want to understand the following: We have 12A registered entity that does not plan to apply for upcoming renewal in 2025-26 and continue to file ITR as AOP.  What … Continue reading

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FCRA Bank A/c in different name than the Organisation

Dear Sir, Recently whilst doing financial review of a foundation I came across the following: Organisations legal documents such as 12 AA Registration, Society registration document, PAN, and all other documents were in the name of XYZ foundation. Organisation is … Continue reading

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Relaxation for filing Audit Report – Form 10B/10BB for AY: 2023-24

AY 2023-24In case your NPO has still not filed Audit Report in Form 10B/10BB for AY 2023-24 (i.e. FY 2022-23), which was required to be filed by 31-3-2024, can breathe easy and file the same by 10th November 2024. CBDT … Continue reading

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NPOs required to submit Form 9A & Form 10 by 31 August 2024

As per amendments made last year, NPOs are required to submit Form 9A (for application of funds during next year) and Form 10 (for accumulation of funds for application in future) sixty (60) days prior to the date of filing … Continue reading

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