Instructions for FCRA return
filing online in FC-3 Form
1. For online filing of annual accounts, user ID is required to be created by the user through online registration.
2. After successful registration, applicant/user can login to the ‘FCRA Online Services’ and select the option for the type of application to be filed, and click ‘Login’. For online filing and submitting Annual Account of Foreign Contribution (FC-3 Form), ‘FC-3 Returns’ may be selected.
3. After the successful login, registration number, State and District may be filled in appropriate columns in the ‘FC-3 Returns Login’.
Click at the ‘File online returns’ to file annual account in FC-3 Form.
4. The FC-3 form has been divided in three parts to facilitate online submission of account of foreign contribution for the year.
5. Start with Click at ‘FC-Part-1’ of the menu item and fill the amount details. Click ‘Save Data’ after filling the amounts.
6. For updating the above filled-in amount click at ‘FC-Part-1’ of the menu item again and modify the amount as desired followed by clicking at ‘Update’.
7. Click at ‘FC-Part-2’ of the menu item to fill-in the details of the purposes for which foreign contribution has been received and utilized during the year. The amount of interest earned on the foreign contribution during the year should be shown under the purpose Activities other than those mentioned above against As second/subsequent recipient . After entering amount for each purpose(s), click ‘Save data’.
The details entered will be shown in the lower portion of screen. You can update any details by clicking the ‘Edit’ link provided in the row. The details will be shown in the top portion of the screen, complete the modification followed by click on the ‘Update’ button. For deleting the details for any purpose click at the ‘Delete’ link of the row.
On completion of the details for the purposes for which foreign contribution has been received and/or utilized, ensure that total of receipts during the year tallies with the total amount of foreign contribution received and interest earned on foreign contribution during the year as filed in ‘FC-Part-1’.
8. If the total amount of foreign contribution received during the year is ‘zero’ and interest earned on the foreign contribution is also ‘zero’, then click at ‘Final Submit’ of the menu item and click at ‘Final Submit’ button to submit the returns to the Ministry (you are not required to fill details in ‘FC-Part-3’ of the menu item).
9. Click at ‘FC-Part-3’ to fill details of donorwise receipts of foreign contribution during the year. The steps to fill the details are as under:
i. Select donor type i.e. institutional donor or individual donor.
ii. Select country of the donor.
iii. Select name of the donor from the list. If the same is not available in the list, click ‘Add new donor’ button and new window gets opened. Fill the details of donor, i.e. Name and Address. After adding donor details, click ‘Save Data’ and click ‘Back to Part-3’ to continue entering the amount details. You can go back without adding new donor by clicking ‘Back to Part-3’.
iv. Now select the name of the donor from the list.
v. Select the purpose of the foreign receipt.
vi. Enter the date of receipt of amount (DD/MM/YYYY).
vii. Enter the amount of receipt.
viii. Click ‘Save Data’.
ix. The data will be displayed in the lower window.
x. For deleting the data click the link ‘Delete’ of the desired row.
xi. For modifying the data click the link ‘Edit’ of the desired row. The data will be displayed in the upper portion of the window, modify and click ‘Update’.
xii. At any stage of data entry, you can check whether the amount tallies with the amount filled in ‘FC-Part-1’ of the menu item by clicking at the ‘Is amount tallied?’ button.
xiii. The amount of interest earned on the foreign contribution during the year should be shown as amount received from Country – India and Donor – Others.
10. On completion of details of the receipts from institutional and individual donors, Click at ‘Final Submit’ of the menu item. It will show the total of the amount filled in ‘FC-Part-1’ and shows whether total of amount filled in ‘FC-Part-2’ and ‘FC-Part-3’ tallies or does not tally with total of amount filled in ‘FC-Part-1’. The returns can be submitted after the amount tallies. You can edit the relevant FC-Part for tallying the amounts. When the amount tallies then click ‘Final Submit’ button to submit the FC-3 Returns to the Ministry of Home Affairs.
Note: Please see that the amount of interest earned on the foreign contribution during the year is properly shown in ‘As second/subsequent recipient’ in ‘FC-Part-2’ and as amount received from Country – India and Donor – Others in ‘FC-Part-3’.
11. Click ‘FC-Form Print’ option of the menu item to print the filled-in Form FC-3. It will show the details filled by you. You have to take printout of the same which you need to sign and submit to the Ministry of Home Affairs with relevant documents (audit reports, exclusive Receipt & Payment accounts and balance sheets, etc.). To take the print out please select orientation ‘landscape’ mode of at ‘page setup’ of ‘File’ menu of the browser.
12. Any additional information may be sent along with printed copy of the online return, together with authenticated undertaking and certificate from the Chartered Accountant, within 7 days of submission of online FC-3 returns to the Ministry of Home Affairs, Government of India.
13. Click ‘Instructions for filing’ to get the instructions to file and submit the FC-3 Form.
14. Click ‘Logout’ to stop using FCRA Online Services.
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