Authority
Central Government (Ministry of Home Affairs), under Section 48 of the Foreign Contribution (Regulation) Act, 2010
Indian Laws › Foreign Contribution (Regulation) Act, 2010 › Subordinate instruments
Foreign Contribution (Regulation) Rules, 2011
Reviewed by CA Nikhil Gupta · Last reviewed 19 July 2026
Procedural rules under the FCRA, 2010 for registration, prior permission, renewal, bank accounts, utilisation and annual reporting of foreign contribution by associations.
In brief
Procedural rules under the FCRA, 2010 for registration, prior permission, renewal, bank accounts, utilisation and annual reporting of foreign contribution by associations.
Current source and legal-status gate
Status: In force; portal-based compliance via the FCRA Online portal. Amendment and effective-date verification mandatory.
Verify the signed Gazette/current consolidated instrument, amendments, effective date and supersession before reliance.
Verify the signed Gazette/current consolidated instrument, amendments, effective date and supersession before reliance.
Enabling-law and applicability map
Applicability
Associations, persons and NGOs receiving or seeking to receive foreign contribution, and their office bearers and designated FCRA bank accounts.
Operative requirements
Registration (Form FC-3A), prior permission (FC-3B) and renewal (FC-3C); designated and utilisation FCRA bank accounts; restrictions on transfer and administrative expenses; annual return (FC-4) and intimation forms; custody on suspension/cancellation.
Supersession
Amended several times (including 2020, 2022 and 2025 amendment rules following the FCRA Amendment Act, 2020); verify the current consolidated rules.
Practical implementation example
A compliance team relies on a historic PDF or web summary. Before execution, the owner retrieves the authority's current version, compares amendment dates, confirms applicability, updates the checklist and preserves both the source and review evidence.
Evidence and retention
- Signed/current official instrument and enabling provision.
- Amendment, commencement and supersession register.
- Applicability memo, threshold calculation and entity classification.
- Current form/portal version, filing receipt and communication.
- Maker-checker approval, exceptions and remediation.
Practical Q&A
Does an old circular remain usable because it is still online?
No. Check rescission, consolidation, master circular/direction history and whether a later instrument changes the position.
Can an enabling Act page replace the instrument text?
No. The Act confers power; the current subordinate instrument supplies the operative procedure, form, threshold or condition.
What is the minimum review evidence?
Official source, effective date, amendment/supersession note, applicability decision, implementation checklist and reviewer sign-off.