Category Archives: FCRA, TAX, LEGAL

Foreign Contribution Regulation Act

Major changes in Finance Bill 2015 impacting NGO Sector

Following major changes have taken place which will impact the NGO Sector: Yoga has been added as one of the activity under S. 2(15). Earlier Yoga was covered under ‘General Public Utility Clause’ thus providing major income tax benefits to … Continue reading

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Restriction on receiving contributions from NRI donors

Dear Sir, During 2014-15, I was told by our bank that RBI has placed a restriction on receiving contributions from NRI donors in the form of cheques and that only wire transfer of funds are allowed. What could be the … Continue reading

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Clarification on issue of 12A and 80G

Dear Sir ARS Education Trust was established on 13-12-2013. We applied for 12A & 80G to the Income Tax Commissioner (Exemption) of Hyderabad. She rejected our application asking us to limit the objects in our Trust Deed. She also directed … Continue reading

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Is there a restriction in the maximum number of trustees in a trust?

Dear members, I would like to know, Is there a restriction in the maximum number of trustees in a trust? If yes, what is the maximum number of trustees a trust can have? Thanks, Satya Prakash Mishra

Posted in FCRA, TAX, LEGAL | 15 Comments

Comparative State-wise analysis of FCRA receipts for FY 2013-14

Based on data available at FCRA site, SRRF has undertaken an analysis of FCRA returns. This shows following state-wise position of Foreign Contribution received. Total contribution received is Rs 12,930 crores for FY 2013-14. This compares to Rs 11,066 crores … Continue reading

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Rejection of S.10(23C) no ground for cancellation of S.12AA registration – Court decision

A series on Impact on Taxation of NPOs due to hardening of tax authorities’ attitude …..(2) Facts In today’s series we bring out a case where Varanasi Catholic Education Society’s registration under S. 12AA was cancelled on the ground that … Continue reading

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Is FCRA needed for “Gram Panchayaths” to get foreign funds?

Dear Friends,                                    Is FCRA needed for “Gram Panchayaths” to get foreign funds? As a corollary is FCRA needed for any local body to … Continue reading

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Is it necessary to have original FCRA letter?

Greetings from AMIN trust Chairman Dear friends May you please write to me regarding FCRA permission letter from MOHA. We have registered trust from DELHI and had applied for FCRA  on 19th April 2014. It was November we went to … Continue reading

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Cancellation of S.80G certificate – Court decision

A series on Impact on Taxation of NPOs due to hardening of tax authorities’ attitude……(1) We are increasingly finding situations where the Dept. is denying charitable status to various running NGOs by cancelling S.12AA & S.80G. We start a series … Continue reading

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Is section 50C applicable while calculating net consideration u/s 11(1A)?

As per section 50C of income tax act, if the consideration receivable on transfer of land and building is lower than the stamp duty value than such stamp duty value is to be considered as consideration for calculation of capital … Continue reading

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