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December 8, 2020

Extension of time for uploading/online submission of annual returns for the year 2019-20 for FCRA

by CA Shivam Jaiswal in Income Tax

Extension of time for uploading/online submission of annual returns for the year 2019-20 for FCRA

1. As per rule 17 of the Foreign Contribution (Regulation) Rules, 2011, every person who receives foreign contribution under the Foreign Contribution (Regulation) Act, 2010, 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 15t day of April within nine months of the closure of the financial year.

2. The Foreign Contribution (Regulation) Act, 2010 has been amended by the Foreign Contribution (Regulation) Amendment Act, 2020. As per the amended provisions of the Act and Rules made thereunder, the FCRA registered associations and prior permission (PP) holders as well as prospective seekers of registration or PP are required to meet, inter alia, the following conditions: –

  • Open a mandatory “FCRA Account” in the State Bank of India, New
    Delhi Main Branch, 11, Sansad Marg, New Delhi- 110001;
  • Upload Aadhaar details of all office bearers or Directors or other key
    functionaries by whatever name called;
  • Upload affidavits of all members as prescribed in rule 9(1)(a) of the
    Foreign Contribution (Regulation) Rules, 2011 &
  • Obtain Darpan ID from DARPAN Portal of NITI Aayog of the NGO/Association.

3. It has been brought to the notice of the Ministry that these new conditions may require some additional time by Associations.

4. Therefore, considering above, in exercise of the powers conferred by section 50 of the Foreign Contribution (Regulation) Act, 2010, the Central Government hereby extends the time for uploading/online submission of annual returns for the year 2019-20 up to 30th June, 2021.

Compliance with the amended FCRA 2010 and FCRR 2011

All FCRA registered Associations/prospective applicants must meet various mandatory requirements arising out of the latest Amendments in FCRA 2010 and the FCRR 2011. These requirements include, among others, the following three key compliances:

Sl. NoComplianc e ItemIf        renewal          application already submittedIf application for FCRA Registration or Prior Permission (PP) already submittedIf application     is yet to be submitted for renewalIf application is yet to be submitted for FCRA Registration/ PP.
1.Get a Darpan ID from     NITI Aayog portal.Such Associations are being given access to their applications to seed (if not already seeded) the Darpan ID from NITI Aayog’s Darpan Portal. They need to make entry of DARPAN ID in Form FC 3C at specified place in the portal, fcraonline.nic.in (The online system for this entry is already functional)Such Associations are being given access to their applications to seed (if not already seeded) the Darpan ID from NITI Aayog’s Darpan Portal. They need to  make entry of DARPAN ID in Form FC 3A / FC 3B at specified place in the portal, fcraonline.nic.in (The online system for this entry is already functional)Such Associations will be automatically prompted to first obtain Darpan ID from NITI Aayog’s Darpan Portal, when they open their online form for renewal in the modified Form FC 3C.The online registration/PP application will automatically prompt the applicant to first obtain Darpan ID from NITI Aayog’s Darpan Portal.
2.“FCRA Account” in SBI Parliament Street Branch, New Delhi.Such Associations are being given access to their applications to seed FCRA Account in the SBI Main Branch at Parliament Street, New Delhi. (The online system for this entry is already functional)Such Associations are being given access to their applications to seed FCRA Account in the SBI Main Branch at Parliament Street, New Delhi. (The online system for this entry is already functional)Such Association must open an FCRA Account in the SBI Main Branch at Parliament Street, New Delhi before they initiate online application for renewal. (The online system for this entry is already functional)Such applicants must open an FCRA Account in the SBI Main Branch at Parliament Street, New Delhi, before they initiate their online application for registration. (The online system for this entry is already functional)
3.Aadhar Details of all office bearers / key functionaries.Such Associations need to enter Aadhar Nos. of all Office Bearers or Directors or Other Key Functionaries of Association in specified column in Form FC 3-C in the portal fcraonline.nic.inSuch Associations need to  enter Aadhar  Nos.  of  all Office Bearers or Directors or Other Key Functionaries of the Association in specified column in Form FC 3A / FC 3B in the portal fcraonline.nic.inSuch Associations need to enter Aadhar Nos. of all Office Bearers or Directors or Other Key Functionaries of the Association in the portal fcraonline.nic.in while filling online form for renewal.Such applicants must enter Aadhar Nos. of all Office Bearers or Directors or Other  Key Functionaries of the Association in the portal fcraonline.nic.in while filling online application for registration/PP.

Note: – All the Association which hold a valid FCRA Registration/Prior Permission and are not in immediate need of renewal, they shall also be required to meet all the compliances including the above three items. Such Associations may seek to comply with these requirements by using ‘Form 6’.

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