Category Archives: FCRA, TAX, LEGAL

Foreign Contribution Regulation Act

Can Indian Registered NGOs having FCRA registration establish its office outside India

Dear Sir/Madam, Can Indian Registered NGOs having FCRA registration, establish its offices outside India for Resource Mobilisation. Murali G

Posted in FCRA, TAX, LEGAL | 1 Comment

Guidance note on filing of FCRA Annual return (FC-4)

Para Ref Field Name Field Type Notes:   Darpan ID : Auto Populated This information is auto-populated as and when an entity enters the online platform using its user id & password. 1. (a) Name & Address       : Auto Populated … Continue reading

Posted in FCRA, TAX, LEGAL | Comments Off on Guidance note on filing of FCRA Annual return (FC-4)

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

Posted in FCRA, TAX, LEGAL | 1 Comment

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

Posted in FCRA, TAX, LEGAL | 4 Comments

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

Posted in FCRA, TAX, LEGAL | 1 Comment

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

Posted in FCRA, TAX, LEGAL | 3 Comments

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

Posted in FCRA, TAX, LEGAL | Comments Off on Is Foreign Hospitality issue applicable to Public servent?

‘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

Posted in FCRA, TAX, LEGAL | Comments Off on ‘Persons of Substantial Contribution’ to be disclosed who have contributed during the FY under consideration

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

Posted in FCRA, TAX, LEGAL | Comments Off on Last Date for applying for Re-registration of 12A & 80G

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

Posted in FCRA, TAX, LEGAL | 8 Comments