FCRA Amendment 2020 – Likely Impact

Govt has introduced amendments in FCRA through FCRA 2020, which are likely to have a major impact on the way the NGO Sector works.  Major changes with brief description is as follows:

  • No transfer of FC to Public Servant: Addition of ‘Public servant’ as defined under Indian Penal Code to list of persons prohibited (S.3 ) from receiving Foreign Contribution. A Public servant as defined under IPC has very wide coverage. It covers not only Govt servants from central govt, but also all officers of court, govt servants working with any govt including state govts, municipalities, local bodies, etc. ‎
  • ‎‎No transfer of funds to NGOs : Section 7 which authorizes NGOs to transfer funds to other NGOs have now been amended, and no NGO can transfer funds received to any other person under FCRA. This is a major change. This would mean most small ‎NGOs registered in rural area or even urban area will not be able to accept funds under FCRA, unless received from outside India. As we know most mid size / large NGOs who receive funds under FCRA further transfer to smaller NGOs, who have better reach. This could impact NGO working as we understand at present.
  • Administrative Exps. Limited to 20%‎ : We all know problem is not of admin exps, (no NGO has 50% admin exps), it is of definition of admin exps. Again if rules are not made more flexible, this may cause issues, but most NGOs will try to treat salaries ‎etc. as programme expenses, and avoid 20% problem. How government responds needs to be seen.‎
  • Restriction on use of FC funds, where Govt is making enquiry: Earlier a person had to be found guilty (i.e. convicted in the court), now Govt on the basis of any ‎information and conducting a summary enquiry in the Dept. may decide that such person will not ‎utilize the funds. ‎
    The above while legally is a major change, but on practical grounds, once FCRA Dept instructed ‎banker to freeze the funds, NGO could not use it in any case. No major impact likely immediately, accept for ‎persons fighting the cases in the court.‎
  • Adhar for all board members:  For all Indian Board members, now Adhar is compulsory. In case of foreign Board members, provide OCI card for Indian ‎origin persons or foreign passport.‎

  • This could again lead to exodus of Board members from NGOs, as many may not be comfortable ‎providing Adhar to Govt, where no benefit. ‎

    Earlier when Darpan was made mandatory, some NGOs had taken the matter to court and FCRA had ‎than made Darpan optional. NGOs should try seeking relief from court, particularly NGOs who do not ‎receive any / significant funds from Govt.‎
  • Surrender of FCRA made legal, but with major restrictions: Earlier, option of surrendering FCRA was not included in FCRA Act, now it has been, after most famously ‎Infosys Foundation surrendered it. However now Govt has specified that in case of surrender, all ‎assets created out of FC funds, would need to be vested in authority as Govt decides. – Generally a ‎Govt official. ‎

  • Again this is an issue which needs to be challenged in court, since this involves transfer of assets to ‎Govt, without any conviction of the NGO under any provision of the Act.
  • Inspection of all Trustees/Board members/ Chief Functionary:  It was being stated for long, that there would be inspection of all office bearers, before renewal. Now ‎the necessary amendment has been made.‎

  • No idea how Dept will manage, renewals, which it is supposed to give at least 6 months before expiry. ‎Issue will spiral into a huge problem, when renewal comes. ‎
  • FCRA Account now to be opened at SBI New Delhi:  All registered agencies to have a bank account with SBI, New Delhi or a designated branch. This is to ‎have a total control over receipt of funds under FCRA. ‎ An NGO can also transfer funds to another FCRA a/c, which can be opened anywhere as per its ‎convenience. ‎

  • This new provision likely to cause huge issues for small NGOs outside Delhi, but should be ‎manageable, though there will be delays, as SBI is not known for efficient customer service.‎

    Overall, the new provisions will make fundamental changes in the way NGOs work, more and more will rely on local funds. Problem will be with large Indian entities of foreign NGOs, who generally work with large number of small / medium NGOs. They should lobby with the Govt not to notify changes under S.7 or at least challenge these changes in the court.

Socio Research & Reform Foundation (NGO)                       
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008

Posted in FCRA, TAX, LEGAL | 12 Comments

Govt. proposes to postpone compulsory renewal of S.12AA & S.80G to 1-4-2021

Govt has introduced a bill in Lok Sabha yesterday (18 Sep 2020) to postpone compulsory renewal of S.12AA & S.80G renewals to 1st April 2021. This will be a temporary relief, Govt has initially planned it effective 1st June 2020 and then postponed it to 1st October due to uncertainties of pandemic. Now rather than shelving the proposal Govt has proposed to yet again postpone it to next year. All NGOs will need to apply within 3 months effective 1st April 2021.

In addition to the above, the bill also includes PM CARES Fund under S.10(23C). So all income of the Fund rec’d effective 1-4-2020 will be exempt under Section 10(23C).

Socio Research & Reform Foundation (NGO)                       
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008

Posted in FCRA, TAX, LEGAL | 1 Comment

Is FCRA prior permission needed for grant from a company?

Dear Members,

I have a query under Foreign Contribution (Regulation) Act, 2010.

A company whose business is to provide low cost greenhouses to small and marginal farmers has received grants from a foreign Bank. The nature of the amount received is in the form of ‘Grants’ and therefore, no consideration has been provided by the Indian Company to the Grantor.

Please clarify if the above would require the approval or prior permission under Foreign Contribution (Regulation) Act, 2010.

Appreciate your inputs in this regard.

Regards, Ranjitha

Posted in FCRA, TAX, LEGAL | 4 Comments

Can the Trust give place to FC registered organisation to install the USG machine

Dear Sir/Mam,
Thanks a lot for the information about USG installation.

I like to know another information. The Non FC registered Trust has no capacity to buy USG machine, but the facilities is needed in the area as there is no government facility for USG. Can the Trust give place to FC registered organisation to install the machine in Trust’s health center? Please let me know whether there is any   way to provide  USG service to rural community. Because  FC organisation has no suitable space for installation but it can help the trust by giving a machine.With best regards.

Samir Kr. Halder

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Redeposit Petty Cash fund at the end of every month in Utilization Bank

Dear Members,

I would like to get expert opinion on the following case: can quote the clause if mentioned in the FCRA 2010.

Can petty cash (less than INR 5,000) be redeposited at the impressed/utilization bank account every month; the cash was withdrawn from the same bank account.

Looking forward to hearing from you,

Ajaya Paik

Posted in FCRA, TAX, LEGAL | 3 Comments

Offering USG Machine to a Trust

Dear Members,

I would like to know whether a FCRA Registered social organisation can by Ultra Sonography Machine(USG machine) with foreign donation and can offer that USG machine to a health center needed most  run by a Charitable Trust which is not registered under FCRA.
Please help me to know detail proceedings.

With best regards.

Samir Kr. Halder

Posted in FCRA, TAX, LEGAL | 6 Comments

Transfer of fund from FCRA utilization to partner main FCRA account

Dear Sir,  

This is Sourav Ghosh from Delhi, I have a query regarding the FCRA utilization account. Is it possible to transfer fund to Grant Partner i.e,  another NGO main FCRA designated account from our organization FCRA utilization account.   I will be highly obliged to you if you please respond by question.   Thank you for your support and cooperation.  

Regards,  

Sourav

Posted in FCRA, TAX, LEGAL | 4 Comments

Query – Process to update FCRA Bank Account changed due to merger of the Banks.‎

Sirs,

Governmentof India took a decision to merge many public sector banks to merge into a few number of banks. Our Vijaya Bank is merged with Bank of Baroda. Our bank account number and bank registered for receiving funds under FCRA, has been changed into a new account number and bank.

In such a case, is it necessary to change the bank account number and name of the bank registered with the FCRA division of Ministry of Home affairs? Please advise.

Regards,

Vidya Sagar Devabhaktuni

President, SKG Sangha
Muneshwara Nagar
Antharagange Road
KOLAR – 563 101
Karnataka State, INDIA

Posted in FCRA, TAX, LEGAL | 1 Comment

TAXABILITY OF SPECIFIC DONATION TO TRUST NOT REGISTERED UNDER 12A

Dear Sir/Mam,

We sought guidance/ suggestions regarding the following queries in case of Trust established vide duly executed Trust Deed:-

1. Whether the Trust can receive donation from Trustees towards Corpus in Cash of > Rs. 2,000/- ?
2. Whether donations received by the Trust towards building fund is liable to Tax? as the Trust is not registered u/s 12A?     

We assume that this being capital receipts is not liable to tax.

Swayam Jyoti Sharma

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Procedure and formalities to open NGO in India by OCI card holder

Dear Sir,

I would request you if you can provide information about the provisions of FCRA and other laws related to a person who is a foreign citizen of Indian origin with an OCI card retired and moved to India to start an NGO from his personal savings working abroad: 

1. Will the money he contributes to start and run his NGO be in violation of FCRA act. 

2. Can that person be on the board of the directors and member or trustee? 

3. Can such person receive donation from his friends and family who are OCI holder settled abroad? 

4. Can such NGO get special permission to receive foreign funds? Can his NGO receive donations in Indian currency from visiting foreign national volunteers not Indian origin volunteers?

5. Can he use his NRO or NRE bank account in India to fund his NGO? 

6. Does it make in all above cases if the person acquired the Aadhar Card (by law an OCI holder can get Aadhar after stay in India for 182 days in the last one year). 

Can you please help me answer the questions that my NRI friend had inquired?

Thanks Aman T 

Posted in FCRA, TAX, LEGAL | 4 Comments