Category Archives: FCRA, TAX, LEGAL

Foreign Contribution Regulation Act

Unspent grants cannot be treated as Income

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

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

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

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FCRA Notice asking to file Annual Returns already filed.

Dear Sir, We have received a notice from FCRA department asking to file Annual Returns for some previous years.However, we have been regular in filing the returns within due date and all these returns are also appearing on the FCRA … Continue reading

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How to show depreciation in FCRA Annual Return

Dear Sir,Greetings! We are in the process of filing FCRA Annual Return and facing a challengeto update the forms related to list of Movable and Immovable Assets. In the pop up window ( screenshot given below ), we have only … Continue reading

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Is Foreign Hospitality issue applicable to Public servent?

Dear Sir, We are in a dilemma in interpretation of two terms under the amended FCRR 2011. A hypothetical case is presented here: 1. A person XYZ is an employee of organisation ABC which is registered Trust/Society. S/he is invited … Continue reading

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‘Persons of Substantial Contribution’ to be disclosed who have contributed during the FY under consideration

CBDT has clarified that while filling Form 10B & 10BB, details are required to be given of those persons who have contributed substantially. Present language in the Form defines ‘persons who have made a substantial contribution’ as any person whose … Continue reading

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Last Date for applying for Re-registration of 12A & 80G

Last Date for applying for Re-registration of 12A & 80G First of all anyone who havestill not applied for re-registration under S.12A & S.80G must apply by 30th September 2023. If you have not done so, please apply within the … Continue reading

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FCRA Rules amended: NGOs to declare details of Fixed Assets (both moveable & immovable)

MHA has amended the Foreign Contribution Regulation Rules, 2011 through a notification issued on 22nd September 2023. Through this notification MHA has revised the FCRA Annual Return (Form-FC4). Currently details of purchase of fresh assets purchased are required to be … Continue reading

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FCRA Validity extended to 31-03-2024

A Relief, even if a temporary one, to all those who are waiting for their FCRA renewal. FCRA authorities have extended again extended the validity of existing FCRA registration certificates upto 31st March 2024. This is applicable to all those … Continue reading

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Treatment of income generated from FCRA and CSR Fund

Dear Sir/Madam, I am Noel Sushant Gole from Belagavi Karnataka. I would like to thank you for your website and your blog and they are very helpful. I would need a few queries to be answered by you if you … Continue reading

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