Socio Research & Reform Foundation

Dear Sir,

Need clarification on filing of FCRA return for a NGO got the fund on various prior permissions till August, 2016 and in Sep 2016 NGO got the FCRA registration and got the fund under FCRA registration. We need to clarify that NGO needs to file two FCRA returns, one is for prior permissions and other one is for FCRA registration which is online for the funds received after FCRA registration.

Or should NGO file online return only for the entire financial year including opening balance and fund received and utilised during the year including fund received under prior permissions.

Please clarify it.

Arvind Kumar

Dear Esteemed Members
Greetings from New Delhi!

You are requested to guide me in the following matter:

Facts of Case

1. Existing Charitable Society registered in New Delhi under Societies Registration Act 1860.
2. 12A & 80G Registration obtained under Income Tax Act 1961.
3. Registered as Single State Society.
4. FCRA Registration obtained.

Requirement

To change the status from Single State Charitable Society to Multi-State Charitable Society.

Kindly help me with the following details:
1. Procedural formalities to be undertaken.
2. About the relevant forms, affidavit formats, etc.
3. Provisions to be kept in mind of Societies Registration Act 1860 & other applicable laws & rules in this regard.

Thanks in advance

Warm Regards
R. Anutam

Present Income Tax Act 1961 has provided for tax treatment of anonymous donations as per Sec. 115BBC. Here the term is anonymous donations and this is different from cash donations. In case an NGO has received Cash donations, our suggestions are as follows:

1. Please obtain PAN / ID card proof from donors / members of the NGO so that no one can refuse/ refute such cash payment and also get the cash receipts counter signed by payers.
2. Secondly, in the present scenario, there is some confusion regarding tax treatment of cash deposits, even if these are proper, identified and accounted for. Govt. is thinking of making every tax payer to declare all cash deposits in 500/ 1000 denominations notes after 8th November 2016 till 30th December 2016 and taxing such deposits taxable. To what extent such intention is implemented and how is a big question.

Therefore, please wait for some clarity. The relevant section is 115BBC (anonymous donations- flat rate-30%)
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Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
e-mail: socio-research@sma.net.in; website: http://www.srr-foundation.org

Giving a final chance, the Government has decided to ask more than 11000 NGOs who’s FCRA was not renewed since their applications were not filed online by 30th June to submit fresh application for the renewal of FCRA Registration.

The FCRA department is sending emails and in case mobile number is available, SMS to all these NGOs to provide the necessary documents along with complete application to home ministry to get their registration, granted under the Foreign Contribution Registration Act (FCRA), renewed.

A total of 11,319 NGOs lost their foreign funding licence as they failed to renew their registration within stipulated deadline of June 30 this year.

After the Centre’s decision to cancel registration of these NGOs, the number of outfits permitted to receive foreign funding has come down to around 19,000. Till two years ago, the country had around 42,500 FCRA-registered NGOs.

However details how NGOs should approach the Government are still awaited.
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Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
e-mail: socio-research@sma.net.in; website: http://www.srr-foundation.org

Dear Team

We have few general queries

1.How is taxable income & the amount of tax payable calculated in case of public trusts without 12A registration ?

2.If a public Trust without 12A has Total donation received Rs. 4 lacs .

i) What is the taxable income and amount of tax payable if expenditure is Rs. 3 lacs and balance is 1 lac ?

ii) What is the taxable income and amount of tax payable if expenditure is Rs. 4 lacs and balance is nil .

Thanks
Minakshee

Dear Sir,

We need to have your advice about whether, we, as an NGO, Could be allowed for a limited period, under the recent De-Monetizing move of the existing currency of Rs.500 and Rs.1000 by the Govt. of India.

We, as an NGO, in the Chattisgarh state, keep receiving the membership fee, etc. from various districts of the state, as per the declaration mentioned in our bye-laws. Now, as, the membership fee amount had already been collected by our volunteers in different districts of the Chhattisgarh State which consists of considerably huge numbers of Rs.500 and Rs.1000 currency, which has recently been de-monetized by the Govt. of India.

Anyway, we, as an NGO with the network in all the districts of the Chhattisgarh-state, along with all our board members, designatories, volunteers and beneficiaries, welcome and support the move.

Now, The problem with us, as an NGO, is related to the information & knowledge, about the legality of making deposit into the bank. Please let us know, whether, we could deposit the money, received as the membership fee from our female-beneficiary-members, mentioning the receipt numbers with date of receipt; and also could we seek formal-permission by our Banker or RBI, regarding the issue, mentioning the limit of the total deposits, to be made during the permitted-period, like December 30th 2016.

Seeking your authentic advice in this matter, urgently…….

Thanks…

—
With Regards,
Tapash Chatterjee
Secretary & CEO
MITAAN SEWA SAMITI [NGO]
MITAAN EMPOWERMENT FOUNDATION [NPO]
Near Shiv Mandir, Hardware Line,
Supela, BHILAI–490023,
Chhattisgarh, India

Dear Members,

I wish to know if any advance can be paid to staff for his/her foreign visit on an invitation by foreign donor for meeting/workshop under FCRA or not?

Regards

Jagdeep Kakkar

Dear Members,

I am a member of SRRF group.

“Can a branch office in India of an INGO can hire Foreigners on their roles”

Thanks for your support and will wait for your revert.

Best Regards,

Amit

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Amit Gulati

FCRA Department has further enhanced list of International Donors (foreign source) which are exempted from FCRA vide its ORDER NO. SO 3210(E) [F.NO.II/21022/23(07)/2015-FC-III], Dated 17-10-2016.

These organizations are as follow:

1. South Asian Association for Regional Cooperation Disaster Management Centre (SDMC);
2. Global Fund for Disaster Risk Reduction (GFDRR);
3. Asian Disaster Reduction Centre (ADRC); and
4. Asian Disaster Preparedness Centre (ADPC).

This now means that there now 113 foreign source organization which are exempted from FCRA.
____________________________________
Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
e-mail: socio-research@sma.net.in; website: http://www.srr-foundation.org