Category Archives: FCRA, TAX, LEGAL

Foreign Contribution Regulation Act

Can grant be made to foreigners?

Dear Members, I am writing on behalf of India Foundation for the Arts, a grant making organization using FCRA and Indian funds. I would like to know whether we can make grants as per the legal provisions in India. “Can … Continue reading

Posted in FCRA, TAX, LEGAL | 4 Comments

Tax Treatment of Funds Accumulated

Our NGO has saved non-specific donations in FDs for a ‘rainy day’. Some have exceeded 5 years and we are now told that we have to pay 45% in taxes for under-utilization of funds and if we delay the process … Continue reading

Posted in FCRA, TAX, LEGAL | 9 Comments

Treatment of assets on completion of FCRA projects

Dear Members, In a Society registered in Lucknow under the Societies Registration Act 1860 some assets have been purchased in projects under FCRA . On completion of the project the society has been allowed to retain these assets by donors. … Continue reading

Posted in FCRA, TAX, LEGAL | 3 Comments

CSR Funds Foreign or Local

Dear Members, We are an NGO working on sustainable energy, sustainable agriculture and waste management. An Indian company with 53% foreign holding is offering funds to one of our projects. Please advise whether do we need to treat this as … Continue reading

Posted in FCRA, TAX, LEGAL | 1 Comment

US Citizen in a Board of Society

Dear Members, A Society registered in Delhi under the Societies Registration Act 1860 likes to know whether it can have a person of Indian origin with USA citizenship on the Governing Board as an Institutional Representative. The individual is Chief … Continue reading

Posted in FCRA, TAX, LEGAL | 3 Comments

Can foreign nationals work as volunteers on a tourist visa

Dear Dialogue members, A number of foreign nationals come on a tourist visa and besides sightseeing thye work as volunteers in many NGOs. No payments are given to these volunteers. Are they allowed to work as volunteers on a tourist … Continue reading

Posted in FCRA, TAX, LEGAL | 7 Comments

Hiring of Foreign National

A foreign consultant needs to be hired for a professional assignment for a FC based project in India. Kindly clarify on the following:- Whether his remuneration and out of pocket expenses can be paid out of the FC funds What … Continue reading

Posted in FCRA, TAX, LEGAL | 2 Comments

Amendments in Trust Deed

Dear Members, Please let me know the procedure for amending the Trust deed. Whether Income Tax department permission is mandatory? The proposed amendment is only for Trustees re-appointment and sale of building. Looking forward to your valuable advice. Best, Shekar

Posted in FCRA, TAX, LEGAL | 3 Comments

Applicability of Labour Laws in Maharashtra

Dear Members, This is related to Maharashtra State. We are registered under Bombay Public Trust Act, 1950 and our Mumbai office has 12 employees and overall we have around 55 employees. My Questions are: Do our Trust need to register … Continue reading

Posted in FCRA, TAX, LEGAL | 1 Comment

Deadline for filing of Return under Lokpal extended indefinitely

Deadline for disclosure of assets and liabilities by central government employee and senior management personal of NGOs receiving government aid and foreign donation has been extended indefinitely. The government brought an amendment to Lok Sabha after receiving number of representation … Continue reading

Posted in FCRA, TAX, LEGAL | 10 Comments