Practical Approach to Foreign Contribution (Regulation) Act, 2010

Book Details

CONTENTS AT A GLANCE

Bharat?	5
Preface to the Seventh Edition	7
Detailed Contents	13
Table of Cases	41
Chapter 1 Introduction to FCRA	1
Chapter 2 Applicability of FCRA	5
Chapter 3 Amendments made by Foreign Contribution(Regulation) Amendment Rules, 2015	10
Chapter 4 Foreign Contribution	28
Chapter 5 Foreign Contribution — Exceptions	38
Chapter 6 Foreign Hospitality	41
Chapter 7 Foreign Source	65
Chapter 8 Foreign Company	72
Chapter 9 Prohibition to Accept Foreign Contribution	76
Chapter 10 Foreign Contribution versus Commercial Organisations	80
Chapter 11 Organisation of Political Nature	82
Chapter 12 Associations or Company Engaged in Production or Broadcast of Audio News or Audio Visual News	89
Chapter 13 Permissible Activities	100
Chapter 14 Gift from Relatives and Foreign Sources	103
Chapter 15 Registration — Procedure and Compliances	107
Chapter 16 Prior Permission — Procedure and Compliances	142
Chapter 17 Circumstances for Rejection of Application for Registration and Prior Permission	166
Chapter 18 Grant of Certification of Registration and Prior Permission	169
Chapter 19 Renewal of Registration	175
Chapter 20 Suspension of Registration	196
Chapter 21 Cancellation of Registration	204
Chapter 22 Designated Bank Accounts	214
Chapter 23 Change in Bank Account — Procedure	232
Chapter 24 Responsibility of Banks under FCRA, 2010	234
Chapter 25 Administrative/Establishment Expenses and Speculative Investments	255
Chapter 26 Books of Accounts and Method of Accounting	265
Chapter 27 Audit of Accounts and Filing of Returns	272
Chapter 28 Legal Due Diligence	282
Chapter 29 Custody and Management of Foreign Contribution and Assets	289
Chapter 30 FCRA Assets — Investments and Fixed Assets	293
Chapter 31 Procedure for Change in Name, Aims, Objectives,Address	295
Chapter 32 Funds Transfer to Unregistered Organisations	301
Chapter 33 International Activities, Transfers	305
Chapter 34 NRI or Foreign National can be a Board Member	316
Chapter 35 Composition of Change in Board Members	320
Chapter 36 Funds - Loans – Domestic and Other Sources	324
Chapter 37 Funds — Internally Generated, Borrowings,Voluntary Contributions	326
Chapter 38 Foreign Contribution Received in Kind	332
Chapter 39 Inspection, Search and Seizure	336
Chapter 40 Appeals under FCRA, 2010	340
Chapter 41 Revision of Order by Central Government	347
Chapter 42 Offences and Penalties	351
Chapter 43 Compounding of Offences	362
Chapter 44 Power to Make Rules	369
Chapter 45 Power to Remove Difficulties	372
Chapter 46 Central Government’s Power to Exempt and Other Powers	373
Chapter 47 Application of Other Laws not Barred	374
Chapter 48 Repeal and Saving	375
Chapter 49 Whether FCRA will Apply to Central or State Government Organisations	377
Chapter 50 Projects Grants, Grant-in-Aid — Applicability of FCRA	379
Chapter 51 Liaison and Branch Office of Foreign Trust or Institution — Activities in India	383
Chapter 52 Corporate Social Responsibility	421
Chapter 53 Frequently Asked Questions (with Additional Questions), Circulars, Charters, etc.	459
Chapter 54 Foreign Contribution (Regulation) Act, 2010 as amended by Foreign Contribution (Regulation) Amendment Act, 2020	494
Chapter 55 Foreign Contribution (Regulation) Rules, 2011 as amended by Foreign Contribution (Regulation)(Amendment) Rules, 2020 and 2022	527
Chapter 56 Prevention of Money Laundering Act, 2002 as applicable to NPOs	555
Chapter 57 Filling of Annual Returns of Assets and Liabilities under Lokpal and Lokayukta Act, 2013 by Individual of an Association	571
Chapter 58 Practical Case Studies	577
Chapter 59 Practical Illustration of Form FC-1	583
Chapter 60 Practical Illustration of Form FC-2	588
Chapter 61 Practical Illustration of Form FC-3A	592
Chapter 62 Practical Illustration of Form FC-3B	600
Chapter 63 Practical Illustration of Form FC-3C	608
Chapter 64 Practical Illustration of Form FC-4	614
Chapter 65 Practical Illustration of Form FC-6A	621
Chapter 66 Practical Illustration of Form FC-6B	624
Chapter 67 Practical Illustration of Form FC-6C	625
Chapter 68 Practical Illustration of Form FC-6D	627
Chapter 69 Practical Illustration of Form FC-6E	629
Chapter 70 Practical Illustration of Form FC-7	631
Chapter 71 Charity	633
Chapter 72 Charitable Purpose	635
Chapter 73 Relief of Poor	639
Chapter 74 Education and Medical Relief	642
Chapter 75 Advancement of any Other General Public Utility	651
Chapter 76 Basics of Formation of Trust, Society, Section 8 Company	663
Chapter 77 Formation of Trust	666
Chapter 78 Formation of a Society (under the Societies Registration Act, 1860)	675
Chapter 79 Formation of Section 8 Company	680
Chapter 80 Registration of Trust under section 12A	691
Chapter 81 Procedure for Registration of Trust or Institution under section 12AA/12AB	699
Chapter 82 Income of Charitable or Religious Trusts or Institutions	719
Chapter 83 Application of Income	723
Chapter 84 Prescribed Mode of Investment	728
Chapter 85 Overview of Forfeiture of Exemption	734
Chapter 86 Taxation of Charitable or Religious Trusts or Institutions	737