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Form guide · Source checked 21 October 2026
FCRA FC-1: completed foreign-relative receipt intimation
Complete Part A for the selected foreign-relative receipt; distinguish the independent election-candidate Part C and the former articles/securities reporting provisions.
FCRA Rules2011 as amended through identified22 June2026 Gazette; source checked21 October2026
Download and read the completed example
Fictional individual-relative case, independent of the NGO examples. No real personal identity, gift receipt or filed intimation is represented.
Fictional, unsigned completed illustration. It demonstrates this form’s fields; it is not a filed return, medical opinion, official order or proof of an actual transaction.
When and how this form is used
G.S.R.506(E),1 July2022 changes Rule6 from₹1 lakh/30 days to more than₹10 lakh in a financial year/three months. Do not mechanically repeat the₹1 lakh wording still printed in the2020 Part A field7. Exactly₹10 lakh is different from more than₹10 lakh.
The model receives₹12 lakh on1 August2026 and prepares intimation20 October, within three calendar months. Three months must not be silently converted into a universal90-day period. Aggregate all qualifying receipts in the financial year and establish the specified relative relationship.
Foreign source is determined legally. An Indian-citizen NRI’s personal savings and a foreign-citizen relative are not interchangeable merely because both transfers originate overseas. The model expressly assumes a foreign-citizen sister.
The22 June2026 amendment omits Rule17(3)/(4), which formerly required FC-1 article/security accounts. Do not carry those old sub-rule obligations into a current blanket FC-1 instruction. Account for actual in-kind receipts/assets under the current applicable annual-return/record requirements; a historical Part B remains distinguishable from the selected current Part A.
Election-candidate reporting is separate under section21/Rule18 and current Part C:45 days after nomination for receipts within the preceding180 days. Its trigger is not the₹10 lakh relative threshold.
The completed fields
Selected route and Part A: every prescribed field
| Prescribed field / section | Completed fictional entry |
|---|---|
| Route selection | Gift from relative Yes; articles account No; securities account No; election candidate No in this case |
| 1–3. Recipient / birth / parent | RAVI KUMAR (fictional);15 June1990; parent Meera Kumar |
| 4. Address / telephone / email | 5 Example Street, New Delhi110001; telephone/mobile [synthetic, not dialable]; ravi@example.invalid |
| 5–6. PAN / Aadhaar | [synthetic PAN];[synthetic Aadhaar]; neither is a valid identity credential |
| 7. Receipt and financial-year aggregate | ₹12,00,000 received1 August2026, only foreign-relative receipt in FY2026–27; exceeds amended₹10 lakh threshold. The old printed₹1 lakh is not the current Rule6 threshold. |
| 8. Transfer / bank reference | Electronic inward remittance, reference DEMO-GIFT-01 [synthetic]; recipient account DEMO-PERSONAL at Illustrative Bank [fictional], New Delhi. This is an individual-relative case, not an NGO FCRA receipt-account model. |
| 9. Relative: all particulars | Asha Kumar (fictional), sister; United Kingdom nationality; resident1 Example Road, London (fictional); asha@example.invalid; passport [synthetic, invalid]. The source is a foreign-citizen relative, not an assumed Indian-citizen NRI merely sending from abroad. |
| Declaration / place / date | Ravi Kumar; New Delhi,20 October2026; truth declaration assumed from fictional facts; signature not executed |
| Parts B and C | All fields N/A in this selected Part A case: no article/security account and not an election candidate |
Supporting records and reconciliation
Actual recipient/donor identity and citizenship, qualifying relationship, financial-year receipt aggregation, bank/remittance evidence, correct selected part and timely online submission; any asset/candidate reporting requires its own source/date analysis.
Worked calculation: ₹12 lakh>₹10 lakh;1 August→20 October2026=80 elapsed days;20 October precedes the1 November three-calendar-month date.
Official source and version
Official Gazette: FC-1, PDF pages 37–39; subsequent amendments separately identified
G.S.R.342(E), 26 May 2025: form-specific attachments and revised Proforma AA
S.O.3272(E), 22 June 2026: key-functionary definition, scope/FC-6F, FC-3BB and updated form fields
G.S.R.506(E), 1 July 2022: Rule17A and new-account reporting time extended to45 days
Download the official source pages containing this form. Adjacent prescribed forms can share a source page; use the heading and rule identified above.
The downloadable source pages preserve the prescribed layout and may include adjacent forms. The completed model incorporates the identified later amendments; the older source page alone is not a statement of current law. Real affidavits, certification, bank letters and Government approval must be genuine.
Practical questions
Can I submit the sample as my own completed form?
No. Replace the fictional facts with accurate records, use the competent filing or record-keeping route described above and complete genuine signatures or certifications where required.
What makes the example specific to this form?
Complete Part A for the selected foreign-relative receipt; distinguish the independent election-candidate Part C and the former articles/securities reporting provisions.