FC-4 bank statements and CA certification
Reviewed by Ravi Sisodia · Last reviewed 29 August 2026
Form FC-4, the FCRA annual return, must be filed by 31 December each year with supporting bank statements and chartered accountant certification, even as a NIL return.
Finin2min Summary — in 2 Minutes
Form FC-4, the FCRA annual return, must be filed by 31 December each year with supporting bank statements and chartered accountant certification, even as a NIL return.
Official source and legal ownership
What this covers
Every FCRA-registered organisation must file an annual return in Form FC-4, reporting foreign contribution received and utilised during the preceding financial year, due by 31 December - filed online with the Ministry of Home Affairs regardless of whether any foreign contribution was actually received that year.
How the supporting documentation works
Form FC-4 must be accompanied by bank statements for the designated and utilisation accounts and certified by a chartered accountant, and (following a 2023 amendment) must additionally disclose details of movable and immovable assets acquired from foreign contribution - a NIL return is mandatory even where no foreign contribution was received or utilised during the year, not merely optional or waivable.
Why it matters
Because the NIL-return obligation is easy to overlook precisely because there is "nothing to report," an organisation that receives no foreign contribution in a given year still needs a functioning annual-return process for that year - missing even a NIL filing is itself a compliance failure with its own consequences, independent of the organisation's actual foreign-funding activity level.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- fcraonline.nic.in