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✅ FCRA ✅ Sec8 Company ✅ CSR fund ✅ 35AC

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What is Foreign Contribution as defined under FCRA Act, 2010?

The following is an illustrative (but not exhaustive) list of such contributions which are Foreign Contribution as defined under the FCRA Act, 2010:

 (i) Donations given in Indian rupees (INR) by any foreigner or Foreign Source including foreigners of Indian origin like OCI or PIO cardholders (in SBI, New Delhi Main Branch).

 (ii) Donations received in Indian rupees (INR) from any ‘foreign source’ even if that source is located in India at the time of such donation (in SBI, New Delhi Main Branch).

 (iii) FC received in cash/local cheque/demand draft or through overseas bank transfers in any currency including Indian rupees from any “foreign source”.

 (iv) All interest (in SBI, New Delhi Main Branch) that accrues and on the FC received in any bank account including interest on FDs (in any Bank Branch).

 (v) Any income generated in India from assets created by spending the funds from FC. This includes proceeds from sales of such assets which have been credit ed even partly by spending the FC Bank Branch).

 (vi) Any Proceeds from sale of FC received in kind or in the form of securities (in any Bank Branch).

 (vii) Redepositing the unutilised FC which might have been drawn out as advance for any purpose by the NGO/association. Such a redeposit, however, must be backed by matching withdrawal entries and relevant records to establish that it was unutilised/unspent FC amount. This would include any refund received cancellation of any services/tickets etc. on account of sought to be taken by utilising FC (in any Bank Branch).

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If you are one among #FCRAviolators, then please note you are operating at risk to be penalised at anytime. Before that you can apply for compounding under #Section41 of #ForeignContributionRegulationAct (FCRA), 2010 till next 3 years. You will just need to pay ₹100000 or minimum 5% of #foreigndonations, whichever is higher.

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To save your time and a heavy legal cost on #FCRAviolation or #FEMAviolation matters, get  consultation today. To schedule your tele-appointment with #OzgLawyers, go to link below or email to: ask@fcra.in

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