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Form guide · Source checked 21 October 2026
FCRA FC-4: completed annual return and fully reconciled accounts
Complete the annual return for FY2025–26 with donor/project/bank/asset and administrative-expense reconciliation, incorporating the2025 and2026 form additions.
FCRA Rules2011 as amended through identified22 June2026 Gazette; source checked21 October2026
Download and read the completed example
Independent fictional scenario: Illustration Community Learning Society (fictional). Every identity, registration, financial record and account number is synthetic. No receipt, portal filing, affidavit, CA certificate or Government grant is executed.
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
Rule17’s ordinary annual reporting period is nine months from financial-year close. For31 March2026 close,this model’s20 October2026 preparation precedes31 December2026. A future normal due date is not a claim that an actual portal filing has occurred.
Opening funds are not fresh annual receipts for the20% administrative allowance. The model’s₹30 lakh current receipts create₹6 lakh allowance;₹4 lakh used leaves₹2 lakh eligible for the following-year carryforward,subject to the amended rule’s conditions and recorded reasons. Carrying an allowance does not increase bank funds.
Project assets₹5 lakh are already included in₹25 lakh programme utilisation and₹29 lakh total cash utilisation. Asset-book value₹7 lakh is a separate stock reconciliation;adding it to the₹6 lakh unspent cash or double-counting acquisition would misstate the return.
The2025 changes require asset/location and carryforward disclosures;June2026 adds social links,ultimate donor/project particulars,publication and UDIN fields. All applicable fields and every nil branch are identified in the model.
The2026 omission of Rule17(5) must not be described as abolishing every CA certification requirement:the prescribed FC-4 still contains the CA certificate and2026 expressly adds UDIN particulars. This non-NIL model retains the unexecuted professional block and required actual evidence;NIL-return relief is a different branch.
The2020 form retains a historical pre29 September2020 transfer table. Its presence does not override current section7’s prohibition or permit fresh inter-association grants.
The completed fields
1. Identity, reporting year and current online particulars
| Prescribed field / section | Completed fictional entry |
|---|---|
| Name / address / Darpan | Illustration Community Learning Society (fictional);14 Example Park, New Delhi 110001;[synthetic Darpan] |
| FCRA registration / year | [synthetic FCRA DEMO-REG-01], assumed issued 1 January 2022; no genuine registration represented;year1 April2025–31 March2026;prepared20 October2026,non-NIL return |
| Website / social media | https://learning.example.invalid [fictional];social links N/A,none assumed |
2. All receipt and donor rows
| Prescribed field / section | Completed fictional entry |
|---|---|
| 2(i)(a) Opening FC cash/bank | ₹5,00,000 |
| 2(i)(b) Derived income /2025 tax refund | Interest₹0;project-income table:adult literacy,14 Example Park,New Delhi,commenced2022,income₹0;other receipts₹0;FC income-tax refund₹0. No accrued interest or other income assumed in this deliberately simplified fictional model;real books must include it. |
| 2(i)(c)/(d) Fresh FC / total available | Fresh cash₹30,00,000;in kind₹0;total₹5,00,000+₹0+₹30,00,000=₹35,00,000 |
| 2(ii)(a) Donor: every column | Illustration Learning Foundation[fictional];institutional,United Kingdom;1 Example Road,London[fictional];donor@example.invalid;https://donor.example.invalid;Educational/adult literacy,14 Example Park,New Delhi;cash₹30,00,000,in kind₹0. |
| 2026 donor-advised fund / ultimate donor | No donor-advised fund received;ultimate-donor intermediary/name/country/address/amount fields N/A. Do not conceal ultimate donors when that actual branch applies. |
| 2(ii)(b) Purpose-wise cumulative receipts | Educational₹30,00,000;social/cultural/economic/religious₹0;total₹30,00,000 |
3. Full project/location utilisation and asset tables
| Prescribed field / section | Completed fictional entry |
|---|---|
| 3(a) Adult literacy: all cash/kind columns | 14 Example Park,New Delhi;opening cash₹5,00,000/kind₹0;receipt cash₹30,00,000/kind₹0;utilised cash₹29,00,000/kind₹0;closing cash₹6,00,000/kind₹0. Cash utilisation includes direct programme₹20 lakh+fresh programme assets₹5 lakh+admin₹4 lakh. |
| 3(a)(i)/(ii)/(iii) | Project utilisation₹25,00,000 (including₹5 lakh fresh assets);administration₹4,00,000;total₹29,00,000. Do not add the same assets again to this total. |
| 3(b) Fresh asset row with2025/2026 location/value fields | Adult literacy;14 Example Park,New Delhi;training computer equipment retained by Society;purpose computer-assisted literacy;amount₹5,00,000,already included in project₹25 lakh and cash use₹29 lakh. |
| Movable/immovable asset reconciliation | Movable equipment:opening₹2,00,000,acquired₹5,00,000,disposed₹0,closing₹7,00,000;no depreciation/revaluation assumed in this teaching scenario,actual accounting policy still applies. Immovable property:all₹0/N/A. |
| 3(c)/(d) Historical transfers / total | Transfers before29 September2020 N/A,₹0;current inter-entity transfers₹0;total utilisation₹29,00,000. The historical printed transfer table is not permission for a new subgrant. |
Administrative-expense carryforward: every2025 table row
| Prescribed field / section | Completed fictional entry |
|---|---|
| A. Prior-year permitted carry-in | ₹0 |
| B. FC receipts current year | ₹30,00,000;opening₹5 lakh is not current-year receipt |
| C.20% of B | ₹6,00,000 |
| D. Total administration spent | ₹4,00,000 |
| E. Spent from carry-in A | ₹0 |
| F. Spent from current allowance C | ₹4,00,000;E+F=D |
| G. Unspent current-year allowance | ₹2,00,000=C−F |
| H. Carry to following year | ₹2,00,000,for FY2026–27 only,subject to actual Rule5 conditions;not indefinite carryforward |
| I. Reasons | Planned administrative training/record digitisation postponed to following FY;this is unused allowance backed by₹6 lakh closing FC cash,not an additional receipt or cash asset. |
4–7. Closing funds, other branches and all account particulars
| Prescribed field / section | Completed fictional entry |
|---|---|
| 4(i) FD opening/made/realised/closing | ₹0/₹0/₹0/₹0;all FD rows nil |
| 4(ii) Cash / SBI / utilisation / total | Cash in hand₹0;SBI₹4,00,000;utilisation account₹2,00,000;total₹6,00,000 |
| 4(iii) Total unutilised | FD₹0+cash/bank₹6,00,000=₹6,00,000 |
| 5. Foreigners associated | None;all individual citizenship/passport/role/date fields N/A |
| 6. Land/buildings unused over2 years | None;all location/year/purpose/reason fields N/A |
| 7(a) SBI: every bank column | State Bank of India,NDMB,11 Sansad Marg,New Delhi110001;telephone not invented—use actual bank record;fcra.00691@sbi.co.in;IFSC SBIN0000691;DEMO-SBI[synthetic],opened1 December2021 |
| 7(b) Another FCRA account | N/A;all seven fields N/A |
| 7(d) Utilisation account1: every column | Illustrative Bank[fictional],18 Example Road,New Delhi110001;phone[synthetic];bank@example.invalid;IFSC[synthetic];DEMO-UTIL[invalid],opened1 February2022;other account rows N/A |
8 and8A. Every compliance question and publication branch
| Prescribed field / section | Completed fictional entry |
|---|---|
| 8(i)–(v) | No transfer to FCRA association;No transfer to non-FCRA association;No prosecuted/convicted functionary;No third-party asset title;No domestic deposits into FC accounts. |
| 8(vi)–(x) | No foreign receipt outside designated SBI;No use outside defined purpose;No speculation;No section12(4) condition violation;No administrative expense above20% (₹4/₹30=13.3333%). |
| 8(xi)–(xv) | No fixed-asset sale;No diverted sale proceeds;No FD credit outside FC account;No financial support/management of outside entity;No FC utilisation outside India. All explanatory yes-details N/A. |
| 8A.2026 publications | No publication by Society or key functionaries in the year on assumed facts;all date/nature/language/title/author/publisher/website/content-relevant table fields N/A. |
Declaration and amended CA certification block: unexecuted
| Prescribed field / section | Completed fictional entry |
|---|---|
| Chief declaration | Information/lawful receipt/use and approved-purpose declarations assumed from fiction. Ravi Kumar, President (fictional); New Delhi, 20 October 2026. Signature and seal not executed; no MHA approval or actual filing acknowledgement represented. |
| CA numerical clauses | FY ended31 March2026;opening₹5,00,000;FC received₹30,00,000;interest/other income₹0;closingunutilised₹6,00,000. Accounts/records,statements/purpose use/no violation are matters for actual audit,not certified by this model. |
| CA project/location/asset reconciliation | Adult literacy,14 Example Park,New Delhi:cash opening5+receipt30−use29=closing6 lakh;kindall0;programme use25 includesfreshassets5;admin4;movableassets2+5−0=7 lakh. Same totals as return. |
| CA professional particulars /2026 UDIN | Name,membership number,professional address,email,certificate issue date/UDIN and separate audited FC financial-statements UDIN NOT EXECUTED;no invented CA identity,signature,seal or UDIN. Actual CA must audit/sign and issue valid required credentials. |
| Attachments | Actual detailed activity report,FC income/expenditure,receipt/payment,balance sheet,bank-certified statements and applicable CA evidence;fictional numeric statements here do not substitute these records. |
Supporting records and reconciliation
Audited complete FC books and donor search,all project/location cash-kind ledgers,asset register,Rule5 classifications,carryforward history/reasons,all bank confirmations,activity report,CA certification/UDIN and actual online return acknowledgement.
Worked calculation: ₹5+₹30=₹35 lakh available;₹20+₹5+₹4=₹29 lakh used;₹35−₹29=₹6 lakh closing=₹4+₹2 lakh banks;admin₹4/₹30=13.3333%;20%×₹30=₹6 lakh;₹6−₹4=₹2 lakh carry;assets₹2+₹5−₹0=₹7 lakh.
Official source and version
Official Gazette: FC-4, PDF pages 51–55; 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
SBI SOP PDF2: published branch/email/IFSC
Act33 of2020, PDF2–3: mandatory account/identity and renewal/surrender amendments
G.S.R.790(E),31 December2024,effective1 January2025:FC tax-refund/admin carryforward/CA particulars
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 the annual return for FY2025–26 with donor/project/bank/asset and administrative-expense reconciliation, incorporating the2025 and2026 form additions.