Dear Members,
I believe by this time at least some of the FCRA registered organisations would have started filing their FC-4 return for FY 2024-25. When I tried to file the return of an organisation, I found some difficulties in filing in the newly formatted FC-4 format.
For example, under the heading 2. Details of utilisation of FC, there are 5 sub headings to be filled. In 2.1 Utilisation, the normal details of (i) Utilisation for projects as per aims and objectives of the person/association (Rs.), ii) Total Administrative Expenses as provided in Rule 5, FCRR 2011 (Rs.) and iii)Total Foreigners as key functionary/working/associated are normally filled. In the i) we fill the details of project related expenditure and in the ii) we fill the administrative related expenditures. Below that there is (c) Foreign Contribution transferred to other persons/Associations before 29.09.2020 (The Foreign Contribution (Regulation) Amendment Act, 2020), which also can be filled if we have made any such transfers. Then comes D) Total utilisation in the year (Rs.) (A+C) that gives the correct amount utilised during the year for project and administrative expenses put together.
But, in the next sub-heading 2.2 Utilisation – Project wise, the columns Sl.No., Name of project/ activity, previous balance, receipt during the year, utilised and balance appear and in this the utilised column restricts us to the project expenses mentioned by us in the previous sheet. Only if we include the admin expenses also, the correct balance amount in the year appears, otherwise it is showing an incorrect balance, as it gets polluted automatically. If we change the figure in the previous sheet indicating the utilisation for projects, including the admin expenses, then the second sheet shows the correct balance, but in the previous sheet, the figure given as Total Utilisation in the year becomes wrong, as the admin expenses get added double time.
I feel the FCRA support team should do something to rectify this technical error. Or, if there is any other way to rectify this with the currently available format, it may please be indicated to us.
Yours sincerely,
Subramania Siva
Coimbatore, Tamil Nadu.