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    FCRA – A Bird’s Eye View

    FCRA – A Bird’s Eye View


    • Introduction and Applicability
    • Objective
    • Important Definitions
    • Prohibition to accept foreign contribution
    • Non-applicability
    • Registration
    • Grant of certificate, suspension, cancellation and renewal of certificate
    • Maintenance of accounts and Audit of accounts
    • Offences and Penalties
    • Miscellaneous Provisions
    • Reporting in various forms under the Act


    Introduction and Applicability

    Name of the Act:

    • This act may be called as “The Foreign Contribution (Regulation) Act, 2010.” It is often referred as “FCRA”.

    Applicability of the Act:

    It is applicable to whole of India and

    It shall also apply to

    • Citizen of India outside India and
    • Foreign associate branches or subsidiaries of companies or bodies corporate registered or incorporated in India.

    This article is contributed by Partners of SBS and Company LLP – Chartered Accountant Company You can be reached at This email address is being protected from spambots. You need JavaScript enabled to view it.