## Report on the Foreign Contribution Regulation Amendment Rules, 2025
**1. Executive Summary:**
This report analyzes the Foreign Contribution Regulation Amendment Rules, 2025, as published in the Gazette of India, focusing on the changes made to the Foreign Contribution Regulation Rules, 2011 (FCRA Rules, 2011). The amendments primarily concern modifications to application forms FC3A, FC3B, FC3C, FC4, FC6A, FC6B, FC6C, FC6D, FC6E and Proforma AA, streamlining documentation requirements and introducing additional stipulations for organizations receiving foreign contributions. The key changes revolve around the removal of certain documentation requirements, the addition of specific note regarding required documents for registration, prior permission, and renewal applications, revised details for purchase of assets, and changes related to intimating changes of name and/or address, nature, aims and objects, FCRA accounts, key members, and proforma AA. These adjustments appear designed to improve the clarity and accountability of the FCRA compliance process.
**2. Introduction:**
This report provides an informative overview of the Foreign Contribution Regulation Amendment Rules, 2025, based solely on the text published in the Gazette of India. The report aims to outline the core changes introduced by this amendment and their potential impact on organizations subject to the Foreign Contribution Regulation Act (FCRA), 2010.
**3. Policy Overview:**
This document constitutes an amendment to the Foreign Contribution Regulation Rules, 2011. The core objective, inferred from the text, is to refine and update the procedures related to foreign contribution regulation by modifying the forms and documentation required for various compliance processes.
**4. Background and Rationale:**
The amendment likely addresses the need to clarify and streamline the application and reporting processes under the FCRA, 2010. Based on the changes outlined, the purpose of the amendments appear to be to address ambiguities in documentation submission (removal of "relevant pages of"), enhance transparency in the use of foreign contributions (detailed asset reporting), and strengthen accountability (affidavits and undertakings). It also streamlines procedures when there are changes in organization's characteristics.
**5. Key Provisions / Changes:**
The key changes introduced by the Foreign Contribution Regulation Amendment Rules, 2025, are as follows:
* **Form FC3A (Registration):**
* Removal of "relevant pages of" and "showing aims and objects of person/association".
* Addition of a note specifying required documents: financial statements and audit reports, a chartered accountant's certificate detailing activity-wise expenditure (if not already present in the audit reports), year-wise activity reports, affidavit in Proforma AA for individuals in serial number 6, undertaking regarding compliance with section 31g of the Foreign Contribution Regulation Act, 2010 if the entity is involved in publications, a "Not a Newspaper" certificate from the Registrar of Newspaper for India for registered publications, an affidavit regarding receipt and utilization of foreign contribution after expiry or cancellation, and an affidavit regarding inclusion of capital investments if the expenditure is less than 15 lakhs in the last three financial years.
* **Form FC3B (Prior Permission):**
* Removal of "relevant pages of" and "showing aims and objects of person/association".
* Addition of a note specifying required documents: commitment letter from the donor, a project report with a detailed breakdown of expenses and a declaration that administrative expenses will not exceed 20%, a letter from the Chief Functionary providing details regarding prior permission guidelines, and an undertaking to adhere to FATF guidelines.
* **Form FC3C (Renewal):**
* Removal of "relevant pages of" and "showing aims and objects of person/association".
* Addition of a note specifying required documents: affidavit in Proforma AA, and if the registration has ceased, an affidavit regarding receipt and utilization of foreign contribution after expiry of registration certificate and a copy of the FCRA designated and utilisation bank account statements.
* **Form FC4 (Annual Return):**
* Revised formats for reporting the purchase of fresh assets and movable/immovable assets created out of foreign contribution.
* Added certification requirements for Chartered Accountants, detailing project and location-wise receipt and utilization of foreign contributions.
* **Forms FC6A, FC6B, FC6C, FC6D, FC6E (Intimation):**
* Addition of a note specifying required documents: copy of approval of relevant authority for amendment, duly signed by chief functionary; and copy of Resolution of the Governing body passed before effecting the change.
* FC6E requires a copy of resolution of the Governing body passed before effecting the change; and affidavit in Proforma AA for each person being added or modified.
* **Proforma AA:**
* Addition of a paragraph requiring information on citizenship/OCI status, conviction under any law, and whether prosecution is pending.
The effect of these changes is to provide greater clarity on the documentation required at each stage of the FCRA process, enhance the transparency of financial reporting, and increase the level of personal accountability for those managing foreign contributions.
**6. Target Audience and Stakeholders:**
The primary target audience consists of organizations seeking registration, prior permission, or renewal under the FCRA, 2010. This includes NGOs, associations, and other entities that receive foreign contributions. Stakeholders also include donors, chartered accountants involved in auditing these organizations, and the Ministry of Home Affairs (MHA), which oversees the implementation of the FCRA.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Ministry of Home Affairs (MHA) is the responsible agency, as indicated by the website link (fcraonline.nic.in) and the notification details.
* **Timelines:** The amendments came into force on the date of their publication in the Official Gazette (May 26, 2025).
* **Procedures:** The changes affect the documentation and reporting procedures for registration, prior permission, renewal, and annual returns. Organizations will need to familiarize themselves with the revised forms and submit the required documents as specified in the amendments. The new "Notes" added to the forms clearly outline the required documentation. The chartered accountant's certificate requirement for Form FC4 also adds a layer of verification.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these amendments is to improve the efficiency and transparency of the FCRA compliance process. The specific changes are likely to result in:
* **Greater clarity:** Organizations will have a clearer understanding of the documentation required for each application.
* **Enhanced accountability:** The affidavit requirements for key personnel and the detailed reporting of asset utilization will increase accountability.
* **Improved financial transparency:** The revised reporting formats for asset purchases and utilization will provide greater transparency.
* **Increased compliance:** Streamlined procedures may promote greater compliance with FCRA regulations.
**9. Conclusion:**
The Foreign Contribution Regulation Amendment Rules, 2025, represent a significant update to the FCRA compliance framework. By clarifying documentation requirements, enhancing financial reporting standards, and emphasizing accountability, the amendments aim to promote a more transparent and efficient regulatory environment for organizations receiving foreign contributions. These changes will require organizations to carefully review their internal processes and ensure full compliance with the updated requirements.
Key Entities Referenced
INDIA: Country name mentioned in "THE GAZETTE OF INDIA"
NEW DELHI: Place of publication of the notification
MAY 26, 2025: Date of the notification
JYAISTHA 5, 1947: Indian date corresponding to the date of the notification
Ministry of Home Affairs: The issuing ministry for the notification
G.S.R. 342E: Notification number
Foreign Contribution Regulation Act, 2010: Act being amended by this notification, also referred to as FCRA
42 of 2010: Act number and year of the Foreign Contribution Regulation Act
Foreign Contribution Regulation Rules, 2011: Rules being amended by this notification
Foreign Contribution Regulation Amendment Rules, 2025: Title of the amended rules
Official Gazette: Publication where the rules will be published
Form FC3A: Form being amended by the notification
Form FC3B: Form being amended by the notification
Form FC3C: Form being amended by the notification
Form FC4: Form being amended by the notification
https:fcraonline.nic.in: Website of Ministry of Home Affairs related to FCRA
Financial Action Task Force FATF: International organization, likely related to guidelines mentioned
Form FC6A: Form being amended by the notification
Form FC6B: Form being amended by the notification
Form FC6C: Form being amended by the notification
State Bank of India, New Delhi Main Branch: Bank where designated FCRA account should be held
Sansad Marg, New Delhi: Address of the State Bank of India branch
Form FC6D: Form being amended by the notification
Form FC6E: Form being amended by the notification
Proforma AA: A proforma or form used for affidavit purposes
Overseas Citizen of India: OCI card
F. No. II2102223122020FCRAIII: File number associated with the notification
SAURABH BANSAL: Name of the Jt. Director signing the notification
Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi110064: Details of the printing press
Controller of Publications, Delhi110054: Publisher of the Gazette of India
G.S.R. 349E: Previous notification number
April 29, 2011: Date of previous notification
G.S.R. 292E: Previous notification number
April 12, 2012: Date of previous notification
G.S.R. 966 E: Previous notification number
December 14, 2015: Date of previous notification
G.S.R. 199 E: Previous notification number
March 7, 2019: Date of previous notification
G.S.R. 659 E: Previous notification number
September 16, 2019: Date of previous notification
G.S.R. 695E: Previous notification number
November 10, 2020: Date of previous notification
G.S.R. 17E: Previous notification number
January 11, 2021: Date of previous notification
G.S.R. 506E: Previous notification number
July 1, 2022: Date of previous notification
G.S.R. 683E: Previous notification number
September 22, 2023: Date of previous notification
G.S.R. 790E: Previous notification number
December 31, 2024: Date of previous notification
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-26052025-263384
CG-DxLx-xEG-I2D6H0x5x2x0 25-263384
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 299] नई दिल्ली, सोमिार, मई 26, 2025/ज्य ेष्ठ 5, 1947
No. 299] NEW DELHI, MONDAY, MAY 26, 2025/JYAISTHA 5, 1947
गहृ मत्रं ालय
अजधसचू ना
नई दिल्ली, 26 मई, 2025
सा.का.जन. 342(अ).— केंद्रीय सरकार, जििेिी अजभिाय (जिजनयमन) अजधजनयम, 2010 (2010 का 42) की धारा
48 द्वारा प्रित्त िजियों का प्रयोग करत े हुए, जििेिी अजभिाय (जिजनयमन) जनयम, 2011 का और संिोधन करन े के जलए
जनम्नजलजखत जनयम बनाती ह,ै अर्ाात:् -
1. (1) इन जनयमों का संजिप्त नाम जििेिी अजभिाय (जिजनयमन) संिोधन जनयम, 2025 ह ै ।
(2) य ेरािपत्र में उनके प्रकािन की तारीख को प्रिृत् त होंगे।
2. जििेिी अजभिाय (जिजनयमन) जनयम, 2011 (जिसे इसमें इसके पश्चात उि जनयम कहा गया ह)ै के , प्ररुप एफसी-
3क में,-
(क) क्रम संखयांक 5 म,ें -
(i) “के सुसंगत पृष्ठ ों” िब्िों का लोप दकया िाएगा;
(ii) “व्यजि/संगम के लक्ष्य ों और उेेय यों को ििाान े िाल”े िब्िों का लोप दकया िाएगा;
(ख) “घोषणा एिं िचनबंध” के पश्चात्, टिप् पण के स्ट्र् ान पर जनम्नजलजखत टिप् पण रखा िाएगा, अर्ाात्:-
3446 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“टिप्प ण: रजिस्ट्रीकरण के इच् छुक ेिेिक जनम्नजलजखत िस्ट्तािेि संलन करेंगे, अर्ाात:् -
(क) जपछल े तीन जित्तीय िषा के जित्तीय जििरण और लेखापरीिा टरपोिा, जिसके अंतगता ेजस्ट्तयों और
िाजयत्िों, प्राजप्तयां और संिाय लेखा , तर्ा ेय एिं व्यय लेखा का जििरण भी िाजमल ह;ैं
(ख) यदि लेखापरीिा टरपोिा और जित्तीय जििरण में जपछले तीन जित्तीय िषा के जलए कायाकलाप -िार व्यय
अंतरदिष्ट नहीं ह,ै तो गहृ मंत्रालय की िेबसाइि https://fcraonline.nic.in पर उपलब्ध रूपजिधान में
चािाडा अकाउंिेंि का प्रमाण पत्र, जिसमें संगम द्वारा कायाकलाप -िार खचा की गई रकम को जिजनर्िष्टा
दकया गया हो, जिसका ेय और व्यय लेखा तर्ा लेखा प्राजप्त एिं संिाय लेखा के सार् सम्यक रूप स े
जमलान दकया गया हो;
(ग) जपछल ेतीन िषा की िषा-िार कायाकलाप टरपोि;ा
(घ) उपयुाक् त क्रम संखयांक 6 में उजल्लजखत प्रत्येक व्यजि के जलए प्रपत्र "कक" में िपर्पत्र;
(ड.) यदि संगम प्रकािन-संबंधी कायाकलापों म ेंलग ेहुए ह ैया यदि प्रकािन कायाकलाप सगं म ज्ञापन या रस्ट्ि
डीड म ें यर्ाकजर्त इसके लक्ष्यों और उेेययों म ें से ह,ैं तो गृह मंत्रालय की िेबसाइि
https://fcraonline.nic.in पर उपलब्ध रूपजिधान में जििेिी अजभिाय (जिजनयमन) अजधजनयम, 2010
(2010 का 42) की धारा 3(1)(छ) के अनपु ालन के संबंध में मखु य कृत्याकारी से िचनबंध ;
(च) यदि संगम का प्रकािन भारत के समाचारपत्र रजिस्ट्रार में रजिस्ट्रीकृत ह,ै तो भारत के समाचारपत्र
रजिस्ट्रार स े "समाचारपत्र नहीं" होने संबंधी प्रमाणपत्र गृह मंत्रालय की िेबसाइि https://
fcraonline.nic.in पर उपलब्ध रूपजिधान में प्रस्ट्ततु दकया िाएगा ;
(छ) यदि संगम जििेिी अजभिाय (जिजनयमन) अजधजनयम, 2010 (2010 का 42) के अधीन पूिता न पंिीकृत
र्ा, तो रजिस्ट्रीकरण प्रमाणपत्र की समाजप्त या रेकरण के पश्चात् जििेिी अजभिाय की प्राजप्त और उपयोग
के संबंध में िपर्पत्र गृह मंत्रालय की िेबसाइि https://fcraonline.nic.in पर उपलब्ध रूपजिधान में
प्रस्ट्तुत दकया िाएगा और समाजप्त या रेकरण की तारीख से ेि तक एफसीेरए नामजनर्िष्टा और उपयोग
में ेन े िाल ेबैंक खाते के जििरण की प्रजत, िो बैंक के अजधकारी द्वारा सम्यक रूप से प्रमाजणत हो;
(ि) यदि जपछले तीन जित्तीय िषा में लक्ष्यों और उेेययों पर व्यय 15 लाख रुपये स े कम ह,ै तो जनयम
9(1)(च)(ii) के अधीन पूंिी जिजनधान के सजम्मलन के संबंध में गृह मंत्रालय की िेबसाइि
https://fcraonline.nic.in पर उपलब्ध रूपजिधान में िपर्पत्र।
3. उि जनयमों के प्ररूप एफसी-3ख में,-
(क) क्रम संखयाकं 4 म,ें -
(i) “के संगत पृष्ठ ों” िब् िों का लोप दकया िाएगा;
(ii) “व्यजि/संगम के लक्ष्य ों और उेेय यों को ििाान े िाल”े िब्िों का लोप दकया िाएगा;
(ख) घोषणा और िचनबधं " िीषाक तर्ा उससे संबंजधत प्रजिजष्टयों के पश्चात् जनम्नजलजखत टिप् पण अंतःस्ट्र्ाजपत दकया िाएगा,
अर्ाात:् -
“टिप्प ण: पूिा अनुज्ञा के इच् छुक ेिेिक जनम्नजलजखत िस्ट्तािेि संलन करेंग,े अर्ाता ्:-
(क) िाता से प्रजतबद्धता पत्र, जिसमें पत्र में प्रजतबद्ध की गई रकम इस प्ररूप म ें उजल्लजखत िान रकम के समरूप
हो;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
(ख) पटरयोिना टरपोि ा जिसके अतं गात प्राप्त होने िाले जििेिी अजभिाय के उपगत होन े िाल े प्रस्ट्ताजित व्यय का
जिस्ट्तृत ब्यौरा भी ह,ै इस घोषणा के सार् होगा दक प्रिासजनक व्यय जििेिी अजभिाय के 20% से अजधक नहीं
होगा;
(ग) गृह मंत्रालय की िेबसाइि https://fcraonline.nic.in पर उपलब्ध रूपजिधान में मखु य कृत्यकारी का पत्र,
जिसमें गृह मंत्रालय द्वारा पूिा अनुज्ञा के जलए िारी मागिा िाक जसद्धान्तों की प्रत्येक मि की बाबत बबंििु ार
ब्योरों का उपबंध दकया हो।
(घ) गृह मंत्रालय की िेबसाइि https://fcraonline.nic.in पर उपलब्ध रूपजिधान म ें जित्तीय कारािाई कृजतक
बल (एफएिीएफ) के अच्छी पद्धजत मागाििाक जसद्धान्तों का पालन करने का िचनबंध ।
4. उि जनयमों के प्ररूप एफसी-3ग म,ें-
(क) क्रम संखयांक 4 म,ें -
(i) “के सुसंगत पृष्ठ ों” िब् िों का लोप दकया िाएगा;
(ii) “व्यजि/संगम के लक्ष्य ों और उेेय यों को ििाान े िाले” िब्िों का लोप दकया िाएगा;
(ख) "घोषणा और िचनबंध" िीषाक तर्ा उससे संबंजधत प्रजिजष्टयों के पश्चात ्जनम्नजलजखत टिप् पण अंतःस्ट्र्ाजपत दकया िाएगा,
अर्ाात:् -
“टिप्प ण: निीकरण के इच्छ ुक ेिेिक जनम्नजलजखत िस्ट्तािेि संलन करेंग,े अर्ाता ्:-
(क) उपयुाक् त क्रम संखयांक 5 म ें उजल्लजखत प्रत्येक व्यजि के जलए प्रपत्र “कक” में िपर्पत्र;
(ख) यदि संगम का जििेिी अजभिाय (जिजनयमन) अजधजनयम, 2010 (2010 का 42) के अधीन रजिस्ट्रीकरण
समाप्त हो गया ह,ै तो रजिस्ट्रीकरण प्रमाणपत्र की समाजप्त के पश्चात् जििेिी अजभिाय की प्राजप्त और उपयोग
के संबंध म ेंिपर्पत्र गृह मंत्रालय की िेबसाइि https://fcraonline.nic.in पर उपलब्ध रूपजिधान म ेंप्रस्ट्तुत
दकया िाएगा और समाजप्त की तारीख से ेि तक एफसीेरए नामजनर्िष्टा और उपयोग म ें ेन े िाल े बैंक
खाते के जििरण की प्रजत, िो बैंक के अजधकारी द्वारा सम्यक रूप से प्रमाजणत हो।
5. उि जनयमों के प्ररूप एफसी-4 म,ें -
(क) क्रम संखयांक 3 म,ें -
(i) खंड (ख) और उससे संबंजधत प्रजिजष्टयों के स्ट्र्ान पर जनम्नजलजखत रखी िाएंगी, अर्ाात:् -
“(ख) उपयुाि परै ा 3(क) म ेंसजम्मजलत नई ेजस्ट्तयों के क्रय के ब्यौरे:
क्र. स.ं पटरयोिना/कायाकलाप नई ेजस्ट्तयों पता/अिस्ट्र्ान नई ेजस्ट्तयों के नई ेजस्ट्तयों की लागत
का नाम के ब्यौरे अिान के उेेयय (रु म)ें '';
कुल
(ii) खंड (खक) और उससे संबंजधत प्रजिजष्टयों के स्ट्र्ान पर जनम्नजलजखत राखी िाएंगी, अर्ाात:् -4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“(खक) जििेिी अजभिाय म ेंसे सृजित िगं म ेजस्ट्तयों के ब्योरे (जित्तीय िषा के 31 माच ातक):
क्र.स.ं ेजस्ट्तयों का पता/अिस्ट्र्ान जित्तीय िषा जित्तीय िषा के जित्त िषा के जित्तीय िषा के अंत में
िणान िहां ेजस्ट्त रखी के ेरंभ पर िौरान अर्िात िौरान तुलन पत्र के अनुसार
गई ह ै मूल्य (रु.) ेजस्ट्तयों का जनपिान की मूल्य (रु. म)ें
मूल्य गई ेजस्ट्तयों
का मूल्य
(रु. म)ें
(रु. म)ें
(1) (2) (3) (4) (5) (6) (7)'';
(iii) खंड (खख) और उससे संबंजधत प्रजिजष्टयों के स्ट्र्ान पर जनम्नजलजखत खडं रखा िाएगा, अर्ाात्:-
“(खख) जििेिी अजभिाय म ेंसे अर्िात स्ट्र्ािर संपजत्तयों के ब्यौरे (जित्तीय िषा के 31 माच ातक):
क्र.स.ं स्ट्र्ािर ेजस्ट्त ेकार पता/अिस्ट्र्ान जित्तीय जित्तीय िषा जित्तीय िषा तुलन पत्र के
के ब्यौरे िषा के के िौरान के िौरान अनुसार मल्ू य
(भूजम/भिन ेरंभ पर अर्िात जनपिान की (रु. म)ें
ेदि) मूल्य (रु. ेजस्ट्तयों का गई ेजस्ट्तयों
म)ें मूल्य का मूल्य
(रु. म)ें (रु. म)ें
(1) (2) (3) (4) (5) (6) (7) (8)'';
(ख) "चािाडा अकाउंिेंि द्वारा दिया गया प्रमाणपत्र" िीषाक के अधीन खंड (vii) के पश्चात जनम्नजलजखत अतं ःस्ट्र्ाजपत दकया
िाएगा, अर्ाात:् -
“मैंने सभी ससु ंगत बजहयों और अजभलेखों की परीिा कर ली ह,ै और मैं जििेिी अजभिाय की प्राजप्त और उपयोग के
जनम्नजलजखत कायाकलाप/पटरयोिना िार और अिस्ट्र्ान िार ब्योरे को प्रमाजणत करता ह:ं-
क्र. पटरयोि पता/ पूिा िेष िषा के िौरान प्राजप्त उपयोग दकया िेष
स.ं ना/कायाक अिस्ट्र्ान गया
लाप का नकि म ें दकस्ट्म म ें नकि म ें दकस्ट्म नकि दकस्ट्म नकि दकस्ट्म म ें
नाम म ें म ें म ें म ें
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)'';
6. उि जनयमों के प्ररूप एफसी-6क के अतं म ेंजनम्नजलजखत टिप् पण अतं :स्ट् र्ाजपत दकया िाएगा, अर्ाात:् -
“टिप्प ण: नाम और/या पते म ें पटरितान की सूचना िेने िाले ेिेिक को जनम्नजलजखत िस्ट्तािेि भी संलन करेंग,े
अर्ाात:् -
(क) संिोधन के जलए ससु ंगत प्राजधकारी के अनुमोिन की प्रजत, मुखय कृत्यकारी द्वारा द्वारा सम्यक रूप से हस्ट्तािटरत;
(ख) पटरितान को प्रभाि में लाने से पूि ा िासी जनकाय द्वारा पाटरत संकल्प की प्रजत।"[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
7. उि जनयमों के प्ररूप एफसी-6ख के अतं म ेंजनम्नजलजखत टिप् पण अतं :स्ट् र्ाजपत दकया िाएगा, अर्ाात:् -
“टिप्प ण: रजिस्ट्रीकरण/पूिा अनज्ञु ा प्रिान दकए गए व्यजि/संगम की बाबत प्रकृजत, लक्ष्यों और उेेययों म ें पटरितान
तर्ा स्ट्र्ानीय/सुसंगत प्राजधकाटरयों के पास रजिस्ट्रीकरण की सूचना िेने िाल े ेिेिक जनम्नजलजखत िस्ट्तािेि भी
संलन करेंग,े अर्ाता :-
(क) संिोधन के जलए ससु ंगत प्राजधकारी के अनुमोिन की प्रजत, मुखय कृत्यकारी द्वारा सम्यक रूप से हस्ट्तािटरत;
(ख) पटरितान को प्रभाि में लाने से पूि ािासी जनकाय द्वारा पाटरत संकल्प की प्रजत।"
8. उि जनयमों के प्ररूप एफसी-6ग के अंत म ेंजनम्नजलजखत टिप् पण अतं :स्ट् र्ाजपत दकया िाएगा, अर्ाात:् -
“टिप्प ण: भारतीय स्ट्िेि बैंक, नई दिल्ली मुखय िाखा, 11, संसि मागा, नई दिल्ली म ेंनामजनर्िष्टा “एफसीेरए खाता”
और अन्य “एफसीेरए खाते” में पटरितान की सूचना िेन े िाले ेिेिक जनम्नजलजखत िस्ट्तािेि भी संलन करेंग,े
अर्ाात:-
(क) जिद्यमान बैंक स ेपत्र की प्रजतयां और नए बैंक के सम्बन्ध म ेंपटरितानों को;
(ख) पटरितान को प्रभाि में लाने से पूि ािासी जनकाय द्वारा पाटरत संकल्प की प्रजत। "
9. उि जनयमों के प्ररूप एफसी-6घ के अंत में जनम्नजलजखत टिप् पण अतं :स्ट् र्ाजपत दकया िाएगा, अर्ाात:् -
“टिप्प ण: जििेिी अजभिाय के उपयोग के प्रयोिन के जलए अजतटरि एफसी-उपयोजगता बैंक खाता खोलन ेकी सूचना
िेने िाल ेेिेिक जनम्नजलजखत िस्ट्तािेि भी संलन करेंग,े अर्ाता ्:-
(क) अजतटरि एफसी उपयोजगता बैंक खाता खोलन े के संबंध में बैंक से प्राप्त पत्र की प्रजत;
(ख) पटरितान को प्रभाि में लाने से पूि ािासी जनकाय द्वारा पाटरत संकल्प की प्रजत। "
10. उि जनयमों के प्ररूप एफसी-6ङ के अतं म ेंजनम्नजलजखत टिप् पण अतं :स्ट् र्ाजपत दकया िाएगा, अर्ाात:् -
“टिप्प ण: रजिस्ट्रीकरण/पूिा अनज्ञु ा प्रिान दकए गए व्यजि/सगं म की बाबत म ें मुखय सिस्ट्यों म ें पटरितना की सूचना
िेने िाल ेेिेिक जनम्नजलजखत िस्ट्तािेि भी संलन करेंग,े अर्ाता ्:-
(क) पटरितान को प्रभाि में लाने से पूि ािासी जनकाय द्वारा पाटरत संकल्प की प्रजत;
(ख) िोडे िान े या उपांतटरत दकए िाने िाल ेप्रत्येक व्यजि के जलए प्रपत्र “कक” में िपर्पत्र।
11. उि जनयमों म,ें प्रपत्र ‘कक’ में, पहले पैरा के पश्चात ्जनम्नजलजखत परै ा अतं ःस्ट्र्ाजपत दकया िाएगा, अर्ाता ्:-
“1क. म ैंिपर् पूिाक यह प्रजतज्ञान करता ह ूँदक,-
(क) मैं भारत का नागटरक ह/ूँम ैं ……. का नागटरक ह ूँऔर मेरा भारत के जििेिी नागटरक (ओसीेई) काडा नंबर
……. ह ैिो ……. को िारी दकया गया ह;ै
(ख) मझु े तत्समय प्रिृत दकसी जिजध के अधीन िोषजसद्ध ठहराया गया ह/ैनहीं ठहराया गया ह;ै
(ग) मरे े जिरुद्ध तत्समय प्रिृत दकसी जिजध के अधीन दकसी अपराध के जलए अजभयोिन लंजबत ह/ैलंजबत नहीं ह।ै
[फा. सं. II/21022/23(12)/2020-एफसीेरए-III]
सौरभ बंसल, संयक्ु त जनिेिक
टिप्पण : मलू जनयम, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में अजधसूचना संखयांक सा.का.जन. 349(अ),
तारीख 29 अप्रलै , 2011 द्वारा प्रकाजित दकए गए र् ेऔर तत्पश्चात्, सा.का.जन. 292(अ), तारीख 12 अप्रलै , 2012,
सा.का.जन. 966(अ), तारीख 14 दिसंबर, 2015, सा.का.जन. 199(अ), तारीख 7 माचा, 2019, सा.का.जन. 659(अ),
तारीख 16 जसतंबर, 2019, सा.का.जन. 695(अ), तारीख 10 निंबर, 2020, िुजद्धपत्र सा.का.जन. 17(अ), तारीख
11 िनिरी, 2021, सा.का.जन. 506(अ), तारीख 1 िुलाई, 2022, सा.का.जन. 683(अ), तारीख 22 जसतंबर, 2023
और सा.का.जन. 790 (अ) तारीख 31 दिसम्बर, 2024 द्वारा सिं ोजधत दकए गए र्।े6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF HOME AFFAIRS
NOTIFICATION
New Delhi, the 26th May, 2025
G.S.R. 342(E).— In exercise of the powers conferred by section 48 of the Foreign Contribution (Regulation)
Act, 2010 (42 of 2010), the Central Government hereby makes the following rules further to amend the Foreign
Contribution (Regulation) Rules, 2011, namely:-
1. (1) These rules may be called the Foreign Contribution (Regulation) Amendment Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Foreign Contribution (Regulation) Rules, 2011(hereinafter referred to as the said rules), in
Form FC-3A,-
(a) in serial number 5,-
(i) the words “relevant pages of” shall be omitted;
(ii) the words “showing aims and objects of person/association” shall be omitted;
(b) after the “Declaration and Undertaking”, for the Note, the following Note shall be substituted, namely:-
“Note: Applicant seeking registration shall enclose the following documents, namely:-
(a) financial statements and audit reports of the last three financial years, including the statement of assets
and liabilities, receipts and payments account, and income and expenditure account;
(b) if the audit reports and financial statements do not contain activity-wise expenditure for the last three
financial years, a chartered accountant’s certificate in the format available on the website of Ministry of
Home Affairs at https://fcraonline.nic.in specifying the activity-wise amount spent by the association,
duly reconciled with the income and expenditure account and the receipt and payment account;
(c) year-wise activity reports of last three years;
(d) affidavit in proforma “AA” for each person mentioned in serial number 6 above;
(e) in case the association is engaged in publication-related activities or if publication activities are among
its aims and objectives as stated in the Memorandum of Association or trust deed, an undertaking from
the Chief Functionary regarding compliance with section 3(1)(g) of the Foreign Contribution
(Regulation) Act, 2010 (42 of 2010), in the format available on the website of Ministry of Home Affairs
at https://fcraonline.nic.in;
(f) if the publication of the association is registered with the Registrar of Newspaper for India, a “Not a
Newspaper” certificate from the Registrar of the Newspaper for India shall be submitted in the format
available on the website of Ministry of Home Affairs at https://fcraonline.nic.in;
(g) if the association was previously registered under the Foreign Contribution (Regulation) Act, 2010 (42
of 2010), an affidavit regarding receipt and utilisation of foreign contribution after expiry or cancellation
of registration certificate shall be submitted in the format available on the website of Ministry of Home
Affairs at https://fcraonline.nic.in and a copy of the FCRA designated and utilisation bank account
statements from the date of expiry or cancellation till date, duly certified by an officer of the bank;
(h) if the expenditure on aims and objects is less than 15 lakhs in last three financial years, an affidavit
regarding the inclusion of capital investments under rule 9(1)(f)(ii) in the format available on the website
of Ministry of Home Affairs at https://fcraonline.nic.in.”.
3. In the said rules, in Form FC-3B,-
(a) in serial number 4,-
(i) the words “relevant pages of” shall be omitted;
(ii) the words “showing aims and objects of person/association” shall be omitted;
(b) after the heading “Declaration and Undertaking” and entries relating thereto, the following Note shall be inserted,
namely:-
“Note: Applicant seeking prior permission shall enclose the following documents, namely:-
(a) commitment letter from the donor, with the amount committed in the letter matching the donation amount
mentioned in this Form;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7
(b) project report including a detailed breakup of proposed expenses to be incurred from the foreign
contribution to be received, along with a declaration that administrative expenses shall not exceed 20%
of the foreign contribution;
(c) letter from Chief Functionary, in the format available on the website of Ministry of Home Affairs at
https://fcraonline.nic.in, providing point wise details in respect of each item of guidelines for prior
permission issued by the Ministry of Home Affairs.
(d) undertaking to adhere to the Good Practice Guidelines of the Financial Action Task Force (FATF), in the
format available on the website of Ministry of Home Affairs at https://fcraonline.nic.in.”.
4. In the said rules, in Form FC-3C,-
(a) in serial number 4,-
(i) the words “relevant pages of” shall be omitted;
(ii) the words “showing aims and objects of person/association” shall be omitted;
(b) after the heading “Declaration and Undertaking” and entries relating thereto, the following Note shall be inserted,
namely:-
“Note: Applicant seeking renewal shall enclose the following documents, namely:-
(a) affidavit in Proforma “AA” for each person mentioned in serial number 5 above;
(b) if the registration under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) has ceased, an
affidavit regarding receipt and utilisation of foreign contribution after expiry of registration certificate
shall be submitted in the format available on the website of Ministry of Home Affairs at
https://fcraonline.nic.in and a copy of the FCRA designated and utilisation bank account statements from
the date of expiry till date, duly certified by an officer of the bank.”.
5. In the said rules, in Form FC-4,-
(a) in serial number 3,-
(i) for clause (b) and entries relating thereto, the following shall be substituted, namely:-
“(b) Details of purchase of fresh assets included in para 3(a) above:
Sl. Name of Details Address/location Objective of Cost of fresh assets (In
No. project/activity of fresh acquiring fresh Rs.)’’;
assets assets
Total
(ii) for clause (ba) and entries relating thereto, the following shall be substituted, namely:-
“(ba) Details of movable assets created out of Foreign Contribution (as on 31st March of Financial Year):
Sl. Description Address/Location Value as on Value of Value of Value as per the
No. of the assets where the asset is beginning of assets assets balance sheet at the
kept the Financial acquired disposed of end of the Financial
Year (in Rs.) during the during the Year (in Rs.)
Financial Financial
Year Year
(in Rs.) (in Rs.)
(1) (2) (3) (4) (5) (6) (7)’’;8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(iii) for clause (bb) and entries relating thereto, the following clause shall be substituted, namely:-
“(bb) Details of immovable properties acquired out of Foreign Contribution (as on 31st March of Financial Year):
Sl. Details of Size Address Value as Value of Value of Value as per the
No. immovable asset /location on assets assets balance sheet (in
(Land beginning acquired disposed of Rs.)
/Buildings etc.) of the during the during the
Financial Financial Financial
Year (in Year Year
Rs.)
(in Rs.) (in Rs.)
(1) (2) (3) (4) (5) (6) (7) (8)’’;
(b) under the heading “certificate to be given by Chartered Accountant”, after clause (vii), the following shall be
inserted, namely:-
“I have examined all relevant books and records, and I hereby certify the following activities/project wise and
location wise details of receipt and utilisation of foreign contribution:-
Sl. Name of Address/ Previous balance Receipt during the Utilised Balance
No. project/ location year
activity in cash in kind in cash in kind in in in in kind
cash kind cash
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)’’;
6. In the said rules, at the end of Form FC-6A, the following Note shall be inserted, namely:-
“Note: Applicant intimating change of name and/or address shall also enclose the following documents,
namely:-
(a) copy of approval of relevant authority for amendment, duly signed by chief functionary;
(b) copy of Resolution of the Governing body passed before effecting the change.”.
7. In the said rules, at the end of Form FC-6B, the following Note shall be inserted, namely:-
“Note: Applicant intimating change of nature, aims and objects and registration with local/relevant authorities
in respect of the person/association granted registration/prior permission shall also enclose the following
documents, namely:-
(a) copy of approval of relevant authority for amendment, duly signed by chief functionary;
(b) copy of resolution of the Governing body passed before effecting the change.”.
8. In the said rules, at the end of Form FC-6C, the following Note shall be inserted, namely:-
“Note: Applicant intimating designated “FCRA Account” in the State Bank of India, New Delhi Main Branch,
11, Sansad Marg, New Delhi and Change of another “FCRA Account” shall also enclose the following
documents, namely:-
(a) copies of letter from existing Bank and the new Bank regarding the changes;
(b) copy of resolution of the Governing body passed before effecting the change.”.
9. In the said rules, at the end of Form FC-6D, the following Note shall be inserted, namely:-
“Note: Applicant intimating Opening of additional FC-utilisation Bank Account for the purpose of utilisation
of foreign contribution shall also enclose the following documents, namely:-
(a) copy of letter from the bank regarding opening of additional FC Utilisation bank account;
(b) copy of resolution of the Governing body passed before effecting the change.”.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9
10. In the said rules, at the end of Form FC-6E, the following Note shall be inserted, namely:-
“Note: Applicant intimating change in key members in respect of the person/association granted
registration/prior permission shall also enclose the following documents, namely:-
(a) copy of resolution of the Governing body passed before effecting the change;
(b) affidavit in Proforma “AA” for each person being added or modified.”.
11. In the said rules, in proforma ‘AA’, after first paragraph, the following paragraph shall be inserted, namely:-
“1A. I do hereby, solemnly affirm on oath that,-
(a) I am a citizen of India/I am a citizen of …….. and my Overseas Citizen of India (OCI) card number is
………. issued on ……..;
(b) I have been/not been convicted under any law for the time being in force;
(c) prosecution is/is not pending against me for any offence under any law for the time being in force.”.
[F. No. II/21022/23(12)/2020-FCRA-III]
SAURABH BANSAL, Jt. Director
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i),
vide notification number G.S.R. 349(E), dated the 29th April, 2011 and subsequently amended, vide
G.S.R. 292(E), dated the 12th April, 2012, G.S.R. 966 (E), dated the14th December, 2015, G.S.R. 199 (E), dated
the 7th March, 2019, G.S.R. 659 (E), dated the 16th September, 2019, G.S.R. 695(E), dated the10th November,
2020, a corrigendum vide G.S.R. 17(E), dated the 11th January, 2021, G.S.R. 506(E), dated the 1st July, 2022,
G.S.R. 683(E), dated the 22nd September, 2023, and G.S.R. 790(E), dated the 31st December, 2024.
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