Foreign Contribution (Regulation) Act 2010 with Rules Bare Act with Section Notes

Foreign Contribution (Regulation) Act 2010 with Rules Bare Act with Section Notes

Content

The Present Publication is the 2026 Edition, covering the amended and updated text of the Foreign Contribution (Regulation) Act [Act No. 42 of 2010] and Rules, with the following noteworthy features:

• [Authentic Bare Act Text] Full and updated statutory text of the Foreign Contribution (Regulation) Act 2010, with all amendments and notifications in force
• [Section-wise Notes] Concise explanations and legal commentary highlighting scope, applicability, and administrative clarifications from MHA and FAQs
• [Integrated Rules & Forms] Includes FCRA Rules 2011 and Gifts/Presentations Rules 2012 with all recent amendments—Rules 2022, 2024, and 2025—covering Forms FC-1 to FC-7, FC-3A/B/C, and FC-4
• [Judicial References] Extracts from landmark decisions interpreting the constitutional validity of FCRA provisions
• [Practical Compliance Guidance] Notes on Darpan ID registration, Aadhaar linkage, FCRA account with SBI, online FC forms, audit requirements, and filing of annual returns
• [Amendments Incorporated] All changes notified under the Foreign Contribution (Regulation) Amendment Rules 2024 & 2025, including:
  • Online filing requirements for FC-3A/B/C & FC-4
  • Carry-forward of administrative expenses
  • Detailed asset reporting and CA certification formats
  • New procedural notes for surrender, renewal, and change of key functionaries
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period

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