Foreign Contribution (Regulation) Act, 2010
The Foreign Contribution (Regulation) Act, 2010 (Act 42 of 2010) regulates the acceptance and utilisation of foreign contribution and foreign hospitality by individuals, associations and companies, and prohibits their acceptance or use for activities detrimental to the national interest. It requires registration or prior permission, receipt only through designated bank accounts, annual returns, and gives the Central Government powers of inspection, seizure, adjudication and cancellation.
Amendment Rules, 2026 in force
The Foreign Contribution (Regulation) Amendment Rules, 2026 (S.O. 3272(E), 22 June 2026) came into force on publication. They make registration purpose- and State/UT-specific by reference to a Schedule of purposes (Rule 9(1B)); require existing registered associations to file Form FC-6F within one year; add Rule 14A (a “reasonable activity” benchmark of at least ₹10 lakh utilised over the preceding two financial years); provide for instalment release of large prior-permission grants (Rule 9A); and expand annual-return disclosures.
Amendment Bill, 2026 is pending — not law
The Foreign Contribution (Regulation) Amendment Bill, 2026 was introduced in the Lok Sabha on 25 March 2026 and referred to a Joint Parliamentary Committee on 12 August 2026. It proposes, among other things, a Designated Authority to take over and manage assets when a registration is cancelled, surrendered or lapses. Neither House has passed it; the Act as amended in 2020 continues to apply.
Sections of the Act
Chapter I — Preliminary
Chapter II — Regulation of foreign contribution and foreign hospitality
Chapter III — Registration
Chapter IV — Accounts, intimation, audit and disposal of assets
Chapter V — Inspection, search and seizure
Chapter VI — Adjudication
Chapter VII — Appeal and revision
Chapter VIII — Offences and penalties
Chapter IX — Miscellaneous
FCRA Rules, 2011
Forms
Schedules
Amendments and notifications
Subordinate instruments
Related on Finin2min
Primary official sources
Finin2min summaries are explanatory. The official Act, Rules, Regulations and notifications control if there is any difference. Educational and research resource, not legal, regulatory, tax or investment advice; verify the instrument in force on the relevant date.