FCRA Annual Returns

Every NGO who is registered or has obtained prior permission under FCRA, has to submit an Annual Return to the Ministry of Home Affairs (MHA) online before 31st December for its foreign fund receipts for the previous financial year. Also, if FCRA NGOs do not receive foreign contribution, Filing a Nil return is mandatory. Until 2015, this format was called the FC-6; later, with a few modifications, it was called the FC-4 form.

Further, every organization receiving foreign contributions is required to furnish a certificate from a chartered accountant. The preform of the certificate to be given by the chartered accountant is provided in Form FC-4. Along with this certificate, an audited Balance Sheet, Income & Expenditure statement and the statement of receipt and payment account should also be submitted. On the basis of the relevant books and vouchers, the chartered accountant is required to certify the following:

1. The brought forward balance of the foreign contribution at the beginning of the year.

2. The foreign contribution received during the year

3. The unutilized balance of foreign contribution at the end of the year

4. Certify that the association has maintained the account of foreign contribution and records relating thereto in the manner specified in the Foreign Contribution (Regulation) Act, 2010.

5. The information furnished in the certificate and in the enclosed balance sheet, income & expenditure statement and statement of receipt and payment are correct.

SI. No Document Name Maximum Size Limit of PDF document
1 Duly signed and seal Charted Accountant Certificate (with C.A registration number). 1 MB
2 Declaration Certificate of Chief Functionary. 1 MB
3 Audited Statement of Accounts (It should contain Payment Account, Income and Expenditure Statement, and Balance Sheet). 50 MB
4 Statement of Account from Bank duly certified by the officer of such bank. 10 MB

Further, the annual returns should be authenticated by the signature of the chief functionary and seal of the association with the following specifications.

Declaration and authentication

The FC-4 form is required to be signed by the Chief Functionary of the organization and a certificate is also required to be given by a Chartered Accountant giving a brief summary of the FCRA funds movement and the opening & closing balances of FCRA Funds.

The Term “Chief Functionary” has not been defined in the FCRA Act or Rules. Normally the head of the organization should be construed as the Chief Functionary. The organization may also designate any office bearer as the Chief Functionary through a General Body/Governing Body resolution, for the purposes of filing the FCRA returns, Forms etc.

Delay in Filing FC-4

The delay in filing of Annual return is an offence and attracts penalty as per the provisions of section 37 of the FCRA law. The prescribed penalty for the same is Rs. 1, 00,000/- or 5% of the foreign contribution received during the period of non-submission, whichever is higher. Such compounding penalty can be paid on the FCRA portal while filing the delayed returns. 

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