The Ministry of Home Affairs issued a notification vide G.S.R. 506(E) dated 1st July, 2022 and amended certain rules of the Foreign Contribution (Regulation) Rules, 2011. The main amendments are discussed as under:
&nbsp;
<h2>1. Increase the monetary limit of Foreign Contribution received from relative - Rule 6 of the FC Rules</h2>
Earlier, any person receiving foreign contribution in excess of Rs. 1 Lakhs or equivalent thereto in a financial year from any of his relatives shall inform the Central Government regarding the details of the foreign contribution received by him in electronic form in Form FC-1 within 30 days from the date of receipt of such contribution.
Now by virtue of the amendment, the monetary limit of Rs. 1 Lakh increased to Rs. 10 Lakhs and the time limit for reporting of such FC also increased from 15 days to 45 days.
<h2>2. Increase the limit for intimation of the Bank Account - Rule 9(1)(e) &amp; 9(2)(e) of the FC Rules</h2>
Earlier, the person may open one or more accounts in one or more banks for the purpose of utilising the foreign contribution after it has been received and, in all such cases, intimation in electronic form in Form FC-6D shall be furnished to the Secretary, MHA, New Delhi within 15 days of the opening of any account.
In a same way, a person seeking prior permission under this rule may open one or more accounts in one or more banks for the purpose of utilising the foreign contribution after it has been received and in all such cases intimation in electronic form in Form FC-6D shall be furnished to the Secretary, Ministry of Home Affairs, New Delhi within 15 days of the opening of any account.
Now by virtue of the amendment, the limit for intimation for the both rules increased from 15 days to 45 days.
<h2>3. Declaration of Quarterly Foreign Contribution on the official website is no longer required - Rule 13(b)</h2>
Earlier, a person receiving foreign contribution in a quarter of the financial year shall place details of foreign contribution received on its official website or on the website as specified by the Central Government within fifteen days following the last day of the quarter in which it has been received clearly indicating the details of donors, amount received and date of receipt.
Now, the said clause has been omitted and consequently, the requirement to place details of foreign contribution received in a quarter on its official website is no longer required.
However, it may kindly be noted that the placing of the annual audited accounts on official website of the NGO is still mandatory
<h2>4. Other Miscellaneous Amendments</h2>
Earlier, any change in the bank account, name, address, aim, objectives or key members were required to be intimated with 15 days from the date of such changes, however, by the amendment, the said time limit are also increased to 45 days. (Rule 17A)
Further, Rule 20 provides that the application for revision of order passed by the competent authority under section 32 of the FCRA Act shall be made on plain paper, however, by amendment, the Government may prescribe form and manner for making such revision application.

Important FCRA Amendments (Applicable from 1st July 2022)

FCRA amendment relating to gift from relative and quarterly report

<h2>FCRA Registration - Overview</h2>
Any association such as Charitable Trusts, Societies, Section 8 Company, NGO etc. having a definite cultural, economic, educational religious or social program can accept foreign contribution. However, such association should not be of a political nature. For accepting such contribution, the association must have been registered with Central Government under section 12(1) of Foreign Contribution Regulation Act (FCRA) read with section 11(1) of the FCRA.
Alternatively, it can accept foreign contribution with prior permission of Central Government, even if not registered as discussed above. The prior permission is for specific donor and specific purpose.
Thus, for accepting Foreign Contribution, there are two kinds of permissions:
1. Regular registration is required if the foreign contribution is or will be obtained on regular basis,
2. Prior permission (without registration) is required to be obtained when such foreign contribution is one time and not on a regular basis.
<h2>Eligibility and condition for granting FCRA Registration or FCRA Prior Permission</h2>
Section 12(4) of the FCRA contain various conditions and eligibility criteria for the purposes of obtaining registration under the FCRA or obtaining prior permission. These are discussed as under:
(a) the person making an application for registration or grant of prior permission
(i) is not fictitious or benami; 
(ii) has not been prosecuted or convicted for indulging in activities aimed at conversion through inducement or force, either directly or indirectly, from one religious faith to another; 
(iii) has not been prosecuted or convicted for creating communal tension or disharmony in any specified district or any other part of the country; 
(iv) has not been found guilty of diversion or mis-utilisation of its funds; 
(v) is not engaged or likely to engage in propagation of sedition or advocate violent methods to achieve its ends; 
(vi) is not likely to use the foreign contribution for personal gains or divert it for undesirable purposes; 
(vii) has not contravened any of the provisions of this Act; 
(viii) has not been prohibited from accepting foreign contribution;
(b) the person making an application for registration under sub-section (1) has undertaken reasonable activity in its chosen field for the benefit of the society for which the foreign contribution is proposed to be utilised;
In this context, Rule 9(1)(f) of the Foreign Contribution (Regulation) Rules, 2011 (FCRA Rules) provides that A person seeking registration under clause (b) of sub-section (4) of section 12 of the Act shall meet the following conditions, namely:
(i) it shall be in existence for three years and have spent a minimum amount of rupees fifteen lakh on its core activities for the benefit of society during the last three financial years:
Provided that the Central Government, in exceptional cases or in cases where a person is controlled by the Central Government or a State Government may waive the conditions;
(ii) if the person wants inclusion of its existing capital investment in assets like land, building, other permanent structures, vehicles, equipment in the computation of its spending during last three years, then the chief functionary shall give an undertaking that the assets shall be vested henceforth with the person till the validity of the certificate and they shall be utilised only for the activities covered under the Act and the rules made thereunder and shall not be diverted for any other purpose till the validity of its certificate of registration remains valid.
(c) the person making an application for giving prior permission under sub-section (1) has prepared a reasonable project for the benefit of the society for which the foreign contribution is proposed to be utilised;
(d) in case the person being an individual, such individual has neither been convicted under any law for the time being in force nor any prosecution for any offence pending against him; 
(e) in case the person being other than an individual, any of its directors or office bearers has neither been convicted under any law for the time being in force nor any prosecution for any offence is pending against him; 
(f) the acceptance of foreign contribution by the person referred to in sub-section (1) is not likely to affect prejudicially&mdash;
(i) the sovereignty and integrity of India; or 
(ii) the security, strategic, scientific or economic interest of the State; or 
(iii) the public interest; or 
(iv) freedom or fairness of election to any Legislature; or 
(v) friendly relation with any foreign State; or 
(vi) harmony between religious, racial, social, linguistic, regional groups, castes or communities; 
(g) the acceptance of foreign contribution referred to in sub-section (1),&mdash; 
(i) shall not lead to incitement of an offence; 
(ii) shall not endanger the life or physical safety of any person.
Other Conditions
1. No person shall prefer a second application for registration or prior permission within a period of six months after submitting an application either for the grant of prior permission for the same project or for registration. (Rule 9(3) of the FCRA Rules)
2. Any person making an application for obtaining prior permission under clause (a) of sub-rule (1) shall have an FCRA Account. (Section 12(1A) and Rule 9(2)(d) of the FCRA Rules)
3. A person seeking prior permission for receipt of specific amount from a specific donor for carrying out specific activities or projects mentioned in clause (c) of sub section (4) of section 12 of the Act shall meet the following criteria, namely:
(i) submit a specific commitment letter from the donor indicating the amount of foreign contribution and the purpose for which it is proposed to be given;
(ii) for the Indian recipient persons and foreign donor organisations having common members, prior permission shall be granted to the person subject to it satisfying the following conditions, namely:
(A) the chief functionary of the recipient person shall not be a part of the donor organisation;
(B) seventy-five per cent of the office-bearers or members of the governing body of the person shall not be members or employees of the foreign donor organisation;
(C) in case of foreign donor organisation being a single individual that individual shall not be the chief functionary or office bearer of the recipient person; and
(D) in case of a single foreign donor, seventy-five per cent of the office bearers or members of the governing body of the recipient person shall not be the family members or close relatives of the donor.
&nbsp;
<h2>Government Fees for FCRA Registration or Prior Approval</h2>
Rule 9(4) provides the Fees for the FCRA Registration or Prior Approval. The same is mentioned as under:
- Rs. 5,000 for application of grant of prior permission
- Rs. 10,000 for application of grant of registration
(the above fees is subject to change from time to time)
&nbsp;
<h2>AADHAAR or passport (in case of foreigner) to be mandatory for the purpose of FCRA Registration or Prior Approval</h2>
Section 12A empower the Central Government to require Aadhaar number, etc., as identification document and provides that Notwithstanding anything contained in this Act, the Central Government may require that any person who seeks prior permission or prior approval under section 11, or makes an application for grant of certificate under section 12, or, as the case may be, for renewal of certificate under section 16, shall provide as identification document, the Aadhaar number of all its office bearers or Directors or other key functionaries, by whatever name called, issued under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016), or a copy of the Passport or Overseas Citizen of India Card, in case of a foreigner.
&nbsp;
<h2>Documents required for FCRA Registration or Prior Approval</h2>
- Self-certified copy of registration certificate/Trust deed etc., of the association
-Self-certified copy of relevant pages of Memorandum of Association/ Article of Association showing aim and objects of the association.
- Activity Report indicating details of activities during the last three years;
- Copies of relevant audited statement of accounts for the past three years (Assets and Liabilities, Receipt and Payment, Income and Expenditure) clearly reflecting expenditure incurred on aims and objects of the association and on administrative expenditure;
- Affidavit of each key functionary
- Seal of the Association
- Statement on Project and Activities
- A true copy of the resolution passed by the Governing Body of the NGO.
- A Copy of certificate issued by the Income Tax Authority under 80G &amp; 12A of the Income Tax Act. (if any)
- Jpg file of signature of the chief functionary.
- Passport size of all members of Governing Body
- Detail about the current and past management of the trust.
<h2>FCRA Act having overriding effect over the FEMA and other general Acts</h2>
Since the FCRA is a special Act, its provisions will prevail over provisions of Foreing Exchange Management Act, 1999 (FEMA). Thus, even if there is permission for certain transactions (like donation, gift etc.) under FEMA, restrictions under FCRA will be applicable if the transaction is covered under provisions of the FCRA.
<h2>Conclusion</h2>
The above article for information purpose only and does not consider as professional advise.
&nbsp;

All about FCRA Registration or Prior Approval - Eligibility, Procedure and Documents Required for FCRA Registration 

FCRA Registration, FCRA Prior Approval, Registration under FCRA

<h2>Extension of FCRA Registration Due for Renewal</h2>
The Ministry of Home Affairs on 22-June-2022 issues a Public Notice and extended the validity of the registrations till 30-Sept-2022.
Section 12(6) of the FCRA Act provides that The certificate granted under sub-section (3) shall be valid for a period of five years and the prior permission shall be valid for the specific purpose or specific amount of foreign contribution proposed to be received, as the case may be. Further, section 16 of the Act provides that Every person who has been granted a certificate under section 12 shall have such certificate renewed within six months before the expiry of the period of the certificate.
This is sixth public notice regarding extension of the FCRA Registrations since amendment of FCRA Act in the year 2020. The summary of the said public notices are under:
&nbsp;
<table>
<tbody>
<tr>
<td width="85">
<h2>Sr. No.</h2>
</td>
<td width="378">
<h2>Description</h2>
</td>
<td width="161">
<h2>Date</h2>
</td>
</tr>
<tr>
<td width="85">
<h2>1</h2>
</td>
<td width="378">
<h2><a href="https://fcraonline.nic.in/home/PDF_Doc/fc_notice_12012021.pdf" target="_blank" rel="noopener">Extension of the validity of the registration certificates issued under the Foreign Contribution (Regulation) Act, 2010 expiring during the period between 29th September, 2020 and 31st May, 2021 upto 31st May, 2021.</a></h2>
</td>
<td width="161">
<h2>12-Jan-2021</h2>
</td>
</tr>
<tr>
<td width="85">
<h2>2</h2>
</td>
<td width="378">
<h2><a href="https://fcraonline.nic.in/home/PDF_Doc/fc_notice_19052021.pdf" target="_blank" rel="noopener">Extension of the validity of registration certificates issued Under The Foreign Contribution (Regulation) Act, 2010 expiring/ expired during the period between 29th September, 2020 and 30th September, 2021 up to 30th September, 20.</a></h2>
</td>
<td width="161">
<h2>18-May-2021</h2>
</td>
</tr>
<tr>
<td width="85">
<h2>3</h2>
</td>
<td width="378">
<h2><a href="https://fcraonline.nic.in/home/PDF_Doc/fc_notice_30092021.pdf" target="_blank" rel="noopener">Extension of the validity of the registration certificates issued under the Foreign Contribution (Regulation) Act, 2010 expiring during the period betwe 29th September, 2020 and 31st December, 2021 upto 31st December, 2021.</a></h2>
</td>
<td width="161">
<h2>30-Sept-2021</h2>
</td>
</tr>
<tr>
<td width="85">
<h2>4</h2>
</td>
<td width="378">
<h2><a href="https://fcraonline.nic.in/home/PDF_Doc/fc_notice_31122021.pdf" target="_blank" rel="noopener">Extension of the validity of FCRA registration certificates expiring between the period 29th September, 2020 and 31st March, 2022 of those entities who have applied for renewal on FCRA portal in accordance with rule 12 of the Foreign Contribution (Regulation) Rules, 2011 before expiry of the validity of their certificates of registration.</a></h2>
</td>
<td width="161">
<h2>31-Dec-2021</h2>
</td>
</tr>
<tr>
<td width="85">
<h2>5</h2>
</td>
<td width="378">
<h2><a href="https://fcraonline.nic.in/home/PDF_Doc/fc_notice_24032022.pdf" target="_blank" rel="noopener">Extension of the validity of the FCRA registration certificates-Extended till 30-June-2022</a></h2>
<h2>This Public Notice is in continuation of the Public Notice Dated 31-Dec-2021</h2>
</td>
<td width="161">
<h2>24-Mar-2022</h2>
</td>
</tr>
<tr>
<td width="85">
<h2>6</h2>
</td>
<td width="378">
<h2><a href="https://fcraonline.nic.in/home/PDF_Doc/fc_notice_22062022.pdf" target="_blank" rel="noopener">Extension of the validity of the FCRA registration certificates-Extended till 30-Sept-2022</a></h2>
<h2>This Public Notice is in continuation of the Public Notice Dated 24-Mar-2022</h2>
</td>
<td width="161">
<h2>22-June-2022</h2>
</td>
</tr>
</tbody>
</table>
&nbsp;
The latest public notice dated 22-June-2022 is reproduced as under:
&nbsp;
Ministry of Home Affairs
(Foreigners Division-FCRA)
First Floor, Major Dhyan Chand National Stadium, India Gate Circle, New Delhi-110001
&nbsp;
Dated: the 22nd June, 2022
PUBLIC NOTICE
Subject: Extension of the validity of FCRA registration certificates
In continuation of Ministry of Home Affairs' Public Notice No. II/21022/23(22)/2020 FCRA-III, Dated 24th March, 2022, the Central Government, in public interest, has decided to extend the validity of FCRA registration certificates of certain categories of FCRA registered entities, as follows:
(i) The validity of registration certificates of such entities whose validity was extended till 30.06.2022 in terms of the Public Notice dated 24th March, 2022 and whose renewal application is pending will stand extended till 30.09.2022 or till the date of disposal of renewal application, whichever is earlier.
(ii) The validity of those FCRA entities whose 5 years validity period is expiring during 01.07.2022 to 30.09.2022 and who have applied/apply for renewal before expiry of 5 years validity period will stand extended upto 30.09.2022 or till the date of disposal of renewal application, whichever is earlier.
2. All FCRA registered associations are therefore advised to take note that in case of refusal of the application for renewal of certificate of registration, the validity of the certificate shall be deemed to have expired on the date of refusal of the application of renewal and the association shall not be eligible either to receive the foreign contribution or utilise the foreign contribution received.
3. This issues with the approval of the Competent Authority. All concerned may take note of the above decision and take appropriate action in the matter.
&nbsp;
SD/-
VS Rana
Director (FCRA)
Tele. 011-23077512

MHA Extend the validity of the registration certificates issued under the Foreign Contribution (Regulation) Act, 2010 

FCRA Renewal of Registration, FCRA Extension for renewal 

The Ministry of Home Affairs extends the due date of FC-4 (Annual return under the FCRA) for the FY 2020-21 to 30-June-2022.
The relevant notification is as under:
<img src="https://res.cloudinary.com/netd/image/upload/v1648751258/post-img/wlimugkrnqoyygdapsrp.jpg" alt="FCRA Due Date Extension Notification " width="779" height="925" />

Due date of FCRA annual return in Form FC-4 for the FY 2020-21 extended to 30-June-2022

FCRA, Annual Return, FC-4 due date, penalty for late filing of FC-4 

Various penalties under the FCRA are provided under the Notification S.O. 2291(E) dated 5th June, 2018 and same is reproduced as under;
MINISTRY OF HOME AFFAIRS
NOTIFICATION
New Delhi, the 5th June, 2018
S.O. 2291(E).&mdash;In exercise of the powers conferred by sub-section (1) of Section 41 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) and in supersession of the notifications of the Government of India in the Ministry of Home Affairs numbers S.O. 1976(E), dated the 26th August, 2011 and S.O. 2133(E), dated the 16th June, 2016, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), except as respects things done or omitted to be done before such supersession, the Central Government hereby specifies the officer in column (4) of the table, who may, before institution of any prosecution under the Act, compound the offences specified in column (2), on payment of the amount specified in column (3), of the said table, namely:-
TABLE
<table>
<tbody>
<tr>
<td style="text-align: center;" width="156">
Sr. No.
</td>
<td style="text-align: center;" width="156">
Offence
</td>
<td style="text-align: center;" width="156">
Amount of Penalty
</td>
<td style="text-align: center;" width="156">
Officer competent for compounding
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
(1)
</td>
<td style="text-align: center;" width="156">
(2)
</td>
<td style="text-align: center;" width="156">
(3)
</td>
<td style="text-align: center;" width="156">
(4)
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
1.
</td>
<td width="156">
Offence punishable under section 35 for accepting any hospitality in contravention of section 6 of the Act.
</td>
<td width="156">
Rs. 10,000/-
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
2.
</td>
<td width="156">
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.
</td>
<td width="156">
Rs. 1,00,000/- or 10% of such transferred foreign contribution, whichever is higher.
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
3.
</td>
<td width="156">
Offence punishable under section 37 for defraying of foreign contribution beyond fifty per cent of the contribution received for administrative expenses in contravention of section 8 of the Act.
</td>
<td width="156">
Rs. 1,00,000/- or 5% of such foreign contribution so defrayed beyond the permissible limit, whichever is higher
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
4.
</td>
<td width="156">
Offence punishable under section 35 for accepting foreign contribution in contravention of section 11 of the Act.
</td>
<td width="156">
Rs. 1,00,000/- or 10% of the foreign contribution received, whichever is higher
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
5.
</td>
<td width="156">
Offences punishable under section 37 read with section 17 of the Act for- (a) receiving foreign contribution in any account other than specified account in his application for grant of certificate;
</td>
<td width="156">
Rs. 1,00,000/- or 5% of the foreign contribution received in such account, whichever is higher;
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
&nbsp;
</td>
<td width="156">
(b) non-reporting the prescribed amount of foreign remittance or source and manner of such remittance by banks and authorised persons.
</td>
<td width="156">
Rs. 1,00,000/- or 3% of the foreign contribution received or deposited in such account, whichever is higher.
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
&nbsp;
</td>
<td width="156">
(c) receiving &amp; depositing any fund other than foreign contribution in the account or accounts opened for receiving foreign contribution or for utilizing the foreign contribution.
</td>
<td width="156">
Rs. 1,00,000/- or 2% of such deposit, whichever is higher
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
6.
</td>
<td width="156">
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.
</td>
<td width="156">
Rs. 1,00,000/- or 5% of the foreign contribution received during the period of non submission, whichever is higher.
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.
</td>
</tr>
<tr>
<td style="text-align: center;" width="156">
7.
</td>
<td width="156">
Offence punishable under section 37 for not maintaining the account and records of foreign contribution received and manner of its utilisation on required section 19 of the Act.
</td>
<td width="156">
Rs. 1,00,000/- or 5% of the foreign contribution during the relevant period of nonmaintenance of accounts, whichever is higher
</td>
<td width="156">
Director, or as the case may be, the Deputy Secretary in-charge of the section responsible for the administration of the Act.
</td>
</tr>
</tbody>
</table>
&nbsp;
<ol start="2">
<li>In case more than one offence has been committed by a person, the total amount of compounding for such offences shall not be more than the value of the foreign contribution involved.</li>
</ol>
--
Reader may also download above notification from the official website. Link is as follows:
<a href="https://www.mha.gov.in/sites/default/files/Compoundingnotification06062018.pdf">https://www.mha.gov.in/sites/default/files/Compoundingnotification06062018.pdf</a>
<h2>CONNECT WITH US</h2>
Have any query or need any legal assistant? Connect with us at harchandanica@gmail.com or Mobile Number +91 9909880111

Various Penalties under the  FCRA - Foreign Contribution (Regulations) Act, 2010

FCRA, FCRA Return, FC-4 due date, penalty for late filing of FC-4 

<h2>Mandatory to file Annual Return in Form FC-4 and time limit to file Form FC-4 return</h2>
 
Rule 17(1) of Foreign Contribution (Regulation) Rules, 2011 mandates that every person who receives foreign contribution under the Act, shall submit a signed or digitally signed report in electronic form in Form FC-4 with scanned copies of income and expenditure statement, receipt and payment account and balance sheet for every financial year beginning on the 1st day of April within nine months of the closure of the financial year.
 
Therefore, the Form FC-4 are required to be filed on or before 31st December for the previous financial year.
 
For the FY 2019-20, the original due date for filing of FC-4 was 31st December 2020 (as per rule 17(1)). However, the same was extended to 30th June 2021 through vide <a href="https://fcraonline.nic.in/home/PDF_Doc/fc_notice_24112020.pdf" target="_blank" rel="noreferrer noopener">Public Notice dated 23rd November, 2020</a>.
 
Rule 17(8) also mandate that NIL report shall be furnished even if Foreign Contribution was received during a financial year.
 
<h2>Documents to be submitted with Annual Return in Form FC-4</h2>
 
<ol>
<li>Certificate from the Chartered Accountant (not required if no Foreign Contribution received or utilised during the financial year)</li>
<li>Audited Accounts includes Balance Sheet, income &amp; expenditure account and receipt &amp; payment account (not required if no Foreign Contribution received or utilised during the financial year)</li>
<li>Declaration by chief functionary (Chairperson/President/Secretary/CEO/MD) - this declaration is part of Form FC-4</li>
<li>Copy of statement of account from the bank - where exclusive foreign contribution account is maintained by the person, duly certified by an officer of such bank.
<h2>Late Filing Fees / Penalty of Form FC-4</h2>
 
<a href="https://fcraonline.nic.in/home/PDF_Doc/doc%206-7.pdf" target="_blank" rel="noreferrer noopener">Notification SO 2133(E)</a> dated 16-June-2016 provide the amount of penalty as under.
 
<figure class="wp-block-table">
<table>
<tbody>
<tr>
<th>S.N</th>
<th>Offence</th>
<th>Amount of Penalty</th>
<th>Officer competent for compounding</th>
</tr>
<tr>
<td>1</td>
<td>Non-furnishing of return up to three months after the 31st December every year.</td>
<td>Penalty of 2% of the amount of foreign contribution received during the financial year or Rs. 10,000, Whichever is less.</td>
<td>The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs.</td>
</tr>
<tr>
<td>2</td>
<td>Non-furnishing of return after three months up to six months after the 31 December every year.</td>
<td>Penalty of 3% of the amount of foreign contribution received during the financial year or Rs. 50,000, Whichever is less.</td>
<td>The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs</td>
</tr>
<tr>
<td>3</td>
<td>Non-furnishing of return after six months up to one year after the 31 st December every year</td>
<td>Penalty of 4% of the amount of foreign contribution received during the financial year or Rs. 2 Lakh, Whichever is less.</td>
<td>The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs.</td>
</tr>
<tr>
<td>4</td>
<td>Non-furnishing of return after one year up to two years after the 31 December every year</td>
<td>Penalty of 5% of the amount of foreign contribution received during the financial year or Rs. 5 Lakh, Whichever is less.</td>
<td>The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs.</td>
</tr>
<tr>
<td>5</td>
<td>Non-furnishing of return after two years up to three years after the 31st December every year.</td>
<td>Penalty of 10% of the amount of foreign contribution received during the financial year or Rs. 10 Lakh, Whichever is less.</td>
<td>The Director or the Deputy Secretary in Charge of the Foreign Contribution (Regulation) Act Wing of Foreign Division in the Ministry of Home Affairs.</td>
</tr>
</tbody>
</table>

<h2>Connect With Us</h2>
 
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