The Union Home Ministry Monday notified that some amendments have been made in the Foreign Contribution (Regulation) Act (FCRA) norms, requiring applicants to submit more documents.
In a gazette notification, the MHA said, “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 rules further to amend the Foreign Contribution (Regulation) Rules, 2011, namely:- these rules may be called the Foreign Contribution (Regulation) Amendment Rules, 2025 and they shall come into force on the date of their publication in the Official Gazette.”
“The applicants have to submit: 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, if the audit reports and financial statements do not contain activity-wise expenditure for the last three financial years, a chartered accountant’s certificate – specifying the activity-wise amount spent by the association, duly reconciled with the income and expenditure account and the receipt and payment account,” the notification said.
The notification further stated that the applicant have to also submit year-wise activity reports of last three years. 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 shall be submitted while if the association was previously registered under the FCRA (42 of 2010), an affidavit regarding receipt and utilisation of foreign contribution after expiry or cancellation of registration certificate shall be submitted, it said.
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