Clarification for preparing FC-6

Following query received from Mr. Sunil Kumar Suryavanshi on the topic “Clarification for preparing FC-6”. Kindly provide your responses.

Dear All

We have registered under FCRA and regularly filed FCRA return. There is one confusion, we have purchased some assets for implementation projects like computers, laptop and other office equipments.

Kindly suggest the what purpose need to be indicated for expenditure in FC-6, since there is no specific row for fixed assets.

With Regards
—————————————
Sunil Kumar Suryavanshi
Accounts Department
SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT
36, Green Avenue, Chuna Bhatti, Kolar Road,
Bhopal M.P. 462 016

Posted in FCRA, TAX, LEGAL | 2 Comments

Changes in FCRA Bank account number

Following query received from Mr. K. Swamidas, on changes in FCRA Bank account.

Sir Good Morning

I,  K. Swamidas, I have FCRA ( my society name: Live For Christ Ministries). My FCRA bank a/c changed. My FCRA bank old number 5 digit numbers, presently changed 11 digit numbers. Sir how to tell and write my problem to ministry of home affairs, FCRA, Delhi. Please tell me.

thank you.

K. Swamidas,
Live For Christ Ministries,
Andhrapradesh.

Posted in FCRA, TAX, LEGAL | 8 Comments

Shifting of FCRA bank account to the other city

We have received following query from Mr. Priyamvada Singh. Kindly give your responses.

  • We have our trust registered in Bangalore Karnataka under the Trust Act since Dec. 2003 and having FCRA certification (permanent) since 2009. Our FCRA bank account is in Bangalore with HDFC bank; we are having our programme operations in several states of India.
  • We want to know whether the Trust can shift Trust’s FCRA bank account to the other city (or Delhi) to manage its FCRA grants and operations from a better suited place? Kindly note that we have existing FCRA grants being revived /managed thru this bank account.
  • If such shifting of FCRA bank a/c is permitted from one city to another under the FCRA Act, then what are the processes and formalities one need to under go for such shifting of the FCRA bank account? Kindly list all the steps and the requirements to be in compliance with the FCRA act obligations.
  • How much time this process takes?

Thanks and Regards

Priyamvada Singh, Ph.D
Development Consultant,

Posted in FCRA, TAX, LEGAL | 8 Comments

FCRA Annual Returns – Is online filing mandatory?

We have received following query from NASEOH on the topic “FCRA Annaul Returns”. Kindly give your responses.

Dear Sir,

We had filed our Annual Returns under FCRA with the Ministry of Home Affairs, Govt.of India, for the financial year 2011-12, before the due date i.e. 31st December 2012 offline.

On the website of Ministry of Home Affairs, we are listed under “Returns Non Filed NGOs” for 2011-12. Kindly clarify whether online filing of Returns in form FC-6 was mandatory for the year 2011-12 even though we had filed the Returns in hard copies.

With regards,

NASEOH
(National Society For Equal
Opportunities For the Handicapped)

Posted in FCRA, TAX, LEGAL | 3 Comments

How many years we have to keep the financial record’s

Dear Team,

How many years we have to keep the financial record s.

Regards,
Manish Justin
Accounts Officer
Adventist Development and Relief Agency India (ADRA India)
45 Kusum Marg, Block H, DLF Phase I
Gurgaon, 
Haryana – 122002, India

Posted in FCRA, TAX, LEGAL | 4 Comments

Cancer Widespread in Punjab

A number of indicators both anecdotal and otherwise have suspected that Punjab has widespread cancer.

However in a first of its type of survey covering 26.5 million persons (almost the entire state population of the State) has confirmed this perception. Results of this survey have identified almost 24000 persons affected by cancer in a survey conducted. In addition to this, over 33000 deaths have occurred in Punjab due to cancer (18 persons dying on a daily basis for last five years). Further there are almost 85000 cases where persons have been identified with cancer like symptoms but the disease is yet to be confirmed.

A survey was earlier done in 2009,which identified 7738 cases affected by cancer compared to 23,874 in 2012. This increase is not necessarily an increase in three year period, but more due to more extensive survey undertaken in 2012.

__________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
e-mail: socio-research@sma.net.in; website: http://www.srr-foundation.org

Posted in Health | 6 Comments

Child Care Institutions – Legal Framework

India has 430 million children (0-18), largest population of children in the world. While undoubtedly this is an opportunity for the country there is also a need to ensure that these children grow up healthy both in terms of physical health as well as mental health and have sufficient opportunities to contribute to the growth of country. As per the National Crime Records Bureau, a total of 48,338 child rape cases were recorded between 2001 and 2011 with an increase of 336% in child rape cases from 2001 (2,113 cases) to 2011 (7,112 cases). Even these figures are likely to be indicative since a majority of child rapes are not reported to the police.

In such environment undoubtedly children have become more vulnerable, however there is increasing concern about children who do not have any family support. One estimate puts around 20 million such children in the country.

This blog looks at the existing legal framework to cater to such children in Child Care Institutions. There are several pieces of legislation however Juvenile Justice (Care and Protection of Children) Act 2000 (to be referred to as JJ Act) is the mainstay legislation. JJ Act requires that each child care institution which houses children must be registered under the Act. Main purpose of this registration is to ensure minimum standards of these institutions and regularly monitor their activities. While there is another Act on statute book, The Orphanages and Other Charitable Home (Supervision & Control) Act 1960 , it does not seem to be so effective as its monitoring agency “Board of Control” is at the State level, while under JJ Act CWCs have been established at each district level. Further JJ Act is far more comprehensive covering both Child Care Institutions as well as children in conflict of law.

Problem as applicable to most legal instruments in India, is their implementation. It is reported that most Child Care Institutions are not registered. Often there are bureaucratic delays in registration of these Children Homes. CWCs do not visit and monitor these institutions as required. Sexual abuses against children in many of these homes have been reported (see Human Rights Watch Report titled, Breaking the Silence : Child Sexual Abuse in India).

Last year Parliament has enacted an Act to protect children from sexual abuse ‘Protection of Children from Sexual Offences (POCSO) Act, 2012’. While the Act has codified several sexual abuses and now it is possible for easier prosecution however implementation of the Act depends upon setting up of the Special Courts as required under the Act, without this only thing that Police can do is file a charge sheet, but cannot prosecute. There has been some criticism too of the Act, stating that now a person marrying a minor could face charges of rape and kidnap.

Posted in Child Rights | Comments Off on Child Care Institutions – Legal Framework

Return of donor money

Following query received from John Dalton on the topic of “Return of donor money”. Kindly provide your responses.

Dear Sir/Madam,

I am a member of this group and I have a question raised by a friend in UK who works for a small donor agency.

If a foreign donor has sent excess funds (in this instance Rs 20 Lakhs) to an organisation in India what are the procedures to send the excess funds back. Presumably it can be reported as spent in FC6 but what are the bank regulations with regard to foreign currency?

Thanks and best wishes,

John Dalton

Posted in FCRA, TAX, LEGAL | 12 Comments

Featured Trainer of the Month

Shri Subhash Mittal volunteered for taking a GYAN sessions in Delhi on FCRA for NGOs organised by iVolunteer. He has been featured as Trainer of the Month by ivolunteer. Here is an interview given by Mr Mittal and published by ivolunteer on their website/blog. We give below the interview for your information…..

Featured Trainer of the Month 
Snap_SMSubhas Mittal is a chartered accountant by profession and considers himself lucky to have been associated with the Development Sector for more than two decades. His expertise on the subject of legal compliance and his experience as a trainer, delivered one of the most successful GYAN sessions in Delhi on “FCRA for NGo’s”. Conscious of the challenge of financial uncertainty in the development sector he strives to work towards creating a framework which helps the Voluntary Sector in achieving financial sustainability. The following interview briefly captures his experience on GYAN and volunteering in the sector

Tell us something about yourself and your association with the sector
I am a chartered accountant by profession, but consider myself lucky that I have been associated with the Development Sector for more than two decades. I help different type of organizations associated with social development sector, through capacity building in legal compliance & financial management, appraisal & assessment of NGOs. I have also had a good opportunity to associate with the Public sector, particularly in their project appraisals. Of course being a professional I provide audit assurance and have developed special methodologies which are suitable for social projects.

What does volunteering mean to you? Other than GYAN, what are the other platforms you volunteer through?
Volunteering for me means supporting the Voluntary sector, through knowledge sharing. In addition to GYAN I am associated with Socio Research Reform Foundation (SRRF), which creates awareness of social development issues among the development professionals. It helps solve specific problems relating to legal compliance.  SRRF has organized more than 20 workshops all over the country on such topics relating to Legal Compliance, Financial Management, etc.

How did you know about GYAN & what motivated you to volunteer for the initiative?
Honestly I was not aware of GYAN till Aarti requested for volunteers on Linked In. However once I came to know about GYAN, I immediately offered myself as a volunteer for a GYAN session.

How was your experience of taking the GYAN session? Any take aways for you as a volunteer?
I always consider all such sessions as a mutual learning exercise. I have always found that I enhance my own knowledge by sharing knowledge and experiences with others at sessions. After all, persons who come to session they bring their own problems and perspectives to such sessions.

Do you find GYAN different from other training and if so do you see its significance to the sector.
Yes as it is less formal and the small group approach helps participants have their specific problems resolved.

We believe you have agreed to take a session once a quarter?  Would you recommend GYAN to other volunteers? If so why
I will always try to meet this commitment, at the end of the day being in the Voluntary Sector, we need to do whatever we can to enhance volunteerism.

Posted in General | Comments Off on Featured Trainer of the Month

Query on section 18 of FCRA Act, 2010

Following query received from Mr. Vidya Sagar Devabhaktuni, President, SKG Sangha. Kindly provide your responses.

Dear Sir,

can anybody through light on the following provisions:

18.
(1)  Every person who has been granted a certificate or given prior approval under this act shall give, within such time in such manner as may be prescribed, an intimation to the central Government, and such other authority as may be specified by Central government, as to the amount of each foreign contribution received by it, the source from which and the manner in which such foreign contribution was received , and the purposes for which , and the manner in which such foreign contribution was utilised by him.

(2) Every person receiving foreign contribution shall submit a copy of a statement indicating therein the particulars of foreign contribution received  duly certified by officer of the bank or authorised person in foreign exchange and furnish the same to the Central Government along with the intimation under sub-section(1).

My query is whether do we need to inform the Government every time we receive foreign contribution? Or is it enough if w submit FC-6?
 

Please advise.
 

Regards,

Vidya Sagar Devabhaktuni
President, SKG Sangha
#532, 2nd Main Road, Gandhi Nagar,
KOLAR – 563 101
Karnataka State, INDIA

Posted in FCRA, TAX, LEGAL | 2 Comments