Section-wise guide to registration, prior permission, foreign contribution accounts, utilisation restrictions, renewal, suspension, cancellation, surrender, inspection, penalties, appeals and related compliance under the FCRA framework.
Legal framework reviewed through 4 September 2026A person having a definite cultural, economic, educational, religious or social programme generally requires FCRA registration or prior permission before accepting foreign contribution, subject to the Act and applicable exemptions.
Section 7, as substituted in 2020, prohibits transfer of foreign contribution received by a registered person or a person who obtained prior permission to any other person.
Section 8 limits administrative expenses from foreign contribution to 20% in a financial year unless prior Central Government approval is obtained. The Rules now also address carry-forward of an unutilised portion of this limit to the immediately succeeding financial year.
Section 17 requires foreign contribution to be received in the designated "FCRA Account" at the specified State Bank of India branch, with permitted utilisation accounts operated in accordance with the Act and Rules.
Section 12A authorises the Central Government to require Aadhaar or specified alternative identification documents for prescribed categories of applicants and key functionaries.
The current Act separately provides for suspension, cancellation and voluntary surrender of a registration certificate, subject to statutory conditions and Government action.
Internal section links below are retained where the corresponding section page exists on this website. Newly inserted statutory sections are shown in the current structure even where a separate internal page was not present in the uploaded webpage.
The FCRA must be read together with the Foreign Contribution (Regulation) Rules, 2011 and subsequent amendments. The 2020 Act amendment introduced major changes including Sections 12A and 14A, a stricter transfer prohibition, the 20% administrative-expense ceiling and the designated FCRA-account framework. The Rules were further amended in 2024, 2025 and 2026, including changes affecting forms, documentation, administrative-expense treatment and the definition/compliance treatment of key functionaries.