Foreign Contribution (Regulation) Amendment Rules, 2025. Documents to be enclosed revised

Foreign Contribution (Regulation) Amendment Rules, 2025. List of documents to be enclosed to applications revised.

The Ministry of Home Affairs has notified the Foreign Contribution (Regulation) Amendment Rules, 2025 to amend the Foreign Contribution (Regulation) Rules, 2011. The amended rules shall become affective from 26^th may 2025.

The Form FC-3A (Application for Registration under FCRA) has been amended to prescribe revised list of documents to be enclosed to the Form by the applicant seeking registration has been revised as under:

(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 

(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.”

Amendment has also been made to Form FC-3B Application for ‘prior permission’ under sub-section (2) of section 11 of the Foreign Contribution (Regulation) Act, 2010 for the acceptance of foreign contribution by a person/association having definite cultural, economic, educational, religious or social programme. A revised list of document to be enclosed has been prescribed for Applicant seeking prior permission.

Similarly, Form FC-3C related to Application for ‘renewal’ under section 16 of the Foreign Contribution (Regulation) Act, 2010 for the acceptance of foreign contribution by an person/association having definite cultural, economic, educational, religious or social programme has bene amended to prescribe revised list of document to be enclosed.

Amendment has been made to Form FC-4 giving the particulars of the foreign contributions received and utilized during the financial year.  Amendments have been made to capture more information regarding purchase of fresh assets, movable and immovable properties/assets created out of Foreign Contribution. Further Chartered Accountant Certificate shall have to declare examination all relevant books and records, and certify the activities/project wise and location wise details of receipt and utilisation of foreign contribution.

Similarly, amendments have been made to Forms FC-6A, Form FC-6B, Form FC-6C, Form FC-6D and Form FC-6E to prescribe revised list of documents to be enclosed to the respective Form.

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