DONATION RECEIVED FROM NEPAL

This discussion addresses the requirements for a trust registered under Section 12A of the Income Tax Act, 1961, to receive donations in Indian Rupees (INR) from Nepal. It clarifies that prior permission from the Central Government is generally necessary, unless the trust is registered under the Foreign Contribution Regulation Act (FCRA). If FCRA registered, donations up to a prescribed limit can be received without explicit permission, provided FCRA provisions are met. Additionally, RBI conditions must be adhered to.