Various Penalties (Compounding Fees) under the FCRA-As amended from 1st July 2022

Sr. No.

Offence

Amount of Penalty

Officer competent for compounding

(1)

(2)

(3)

(4)

1.

Offence punishable under section 35 for accepting any hospitality in contravention of section 6 of the Act.

Ten thousand rupees

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

2.

Offence punishable under section 37 for transferring any foreign contribution to any other person in contravention of section 7 of the Act or any rule made thereunder:

Provided that transfer of foreign contribution (inclusive of more than one instances of transfer, if any) shall be compoundable only once.

One lakh rupees or ten per cent. of such transferred foreign contribution, whichever is higher.

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

3.

Offence punishable under section 37 for defraying of foreign contribution beyond twenty per cent of the contribution received for administrative expenses in contravention of section 8 of the Act.

One lakh rupees or five per cent. of such foreign contribution so defrayed beyond the permissible limit, whichever is higher

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

4.

Offence punishable under section 35 for accepting foreign contribution in contravention of section 11 of the Act.

One lakh rupees or thirty per cent. of the foreign contribution received, whichever is higher.

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

(a) receiving foreign contribution in any account other than specified account in his application for grant of certificate;

One lakh rupees or five per cent. of the foreign contribution received in such account, whichever is higher;

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

(b) non-reporting the prescribed amount of foreign remittance or source and manner of such remittance by banks and authorised persons.

One lakh rupees or three per cent. of the foreign contribution received or deposited in such account, whichever is higher.

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

(c) receiving and depositing any fund other than foreign contribution in the account or accounts opened for receiving foreign contribution or for utilising the foreign contribution.

One lakh rupees or two per cent. of such deposit, whichever is higher.

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

6.

Offence punishable under section 37 for non-furnishing of intimation of the amount of each foreign contribution received and the source from which and in the manner in which, such foreign contribution is received as required under section 18 of the Act.

One lakh rupees or five per cent. of the foreign contribution received during the period of non submission, whichever is higher.

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

7.

Offence punishable under section 37 for not maintaining the account and records of foreign contribution received and manner of its utilisation as required section 19 of the Act.

One lakh rupees or five per cent. of the foreign contribution during the relevant period of nonmaintenance of accounts, whichever is higher.

Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.

8.

Offence punishable under sections 3, 11 and 35 of the Act read with rule 6 for failure to intimate about receipt of foreign contribution within the prescribed time limit.

Five per cent. of such foreign contribution received in a financial year.

The Director, or as the case may be, the Deputy Secretary incharge of the section responsible for the administration of the Act.

9.

Offence punishable under section 37, section 17 and section 19 of the Act read with clause (e) of sub-rule (1) of rule 9 for failure to intimate about opening of account or accounts within the prescribed time.

Ten thousand rupees per utilisation account for failure to intimate within the prescribed time.

The Director, or as the case may be, the Deputy Secretary incharge of the section responsible for the administration of the Act.

10.

Offence punishable under section 37, section 17 and section 19 of the Act read with clause (e) of sub-rule (2) of rule 9 for failure to intimate about opening of account or accounts within the prescribed time.

Ten thousand rupees per utilisation account for failure to intimate within the prescribed time.

The Director, or as the case may be, the Deputy Secretary incharge of the section responsible for the administration of the Act.

11.

Offence punishable under section 37, section 11 and section 17 of the Act read with rule 17A, for failure to intimate about details within the prescribed time.

Ten thousand rupees for each violation of failure to intimate within the prescribed time.

The Director, or as the case may be, the Deputy Secretary incharge of the section responsible for the administration of the Act.

12.

Offence punishable under section 37 and section 19 of the Act read with rule 13, for failure to place on website as prescribed in clause (a) of rule 13 within the prescribed time.

Ten thousand rupees for each violation.

The Director, or as the case may be, the Deputy Secretary incharge of the section responsible for the administration of the Act.