Taxmann Foreign Contribution Regulation Law Manual – Edition 2022

This book provides comprehensive coverage of Foreign Contribution Regulation Laws in India. It covers Updated, Amended & Annotated text of the Foreign Contribution Regulation Laws along with the following:

• Foreign Contribution (Regulation) Act (‘FCRA’), 2010
• Foreign Contribution (Regulation) Rules
• Notifications issued under FCRA
• Guidelines and Circulars
• Notified Agencies not to be covered by the definition of ‘Foreign Sources’
• Case Laws Digest

The book also comprises a Guide/Short Commentary on FCRA, including:

• Exemptions from restrictions on accepting Foreign Contribution
• Restrictions on acceptance of foreign hospitality
• Restrictions on social or cultural organisations
• Registration for accepting Foreign Contributions
• Other provisions of FCRA
• Offences & Penalties
• Powers of Central Government
• Procedures under FCRA

The Present Publication is the 2022 Edition, updated up to 1^st December 2021. The coverage of this book includes the following:

• Foreign Contribution (Regulation) Act, 2010
  • Text of Foreign Contribution (Regulation) Act, 2010 as amended by Foreign Contribution (Regulation) Amendment Act, 2020
  • Foreign Contribution (Regulation) Amendment Act, 2020
  • Appendix: Foreign Contribution (Regulation) Act, 1976
• Foreign Contribution (Regulation) Rules
  • Foreign Contribution (Regulation) Rules, 2011 as amended by the Foreign Contribution (Regulation) (Amendment) Rules, 2020
  • Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules, 2012
• Notifications issued under Foreign Contribution (Regulation) Act, 2010
• Guidelines and Circulars
  • Guidelines issued under section 36(1)(a) of the Banking Regulation Act, 1949 – Implementation of the provisions of Foreign Contribution (Regulation) Act, 2010
  • Guidelines for consideration of proposals for acceptance of foreign hospitality under Foreign Contribution (Regulation) Act, 2010;
  • Standard Operating Procedures (‘SOP’) to open and operate the ‘FCRA Account’ as provided under section 17(1) of the amended Foreign Contribution (Regulation) Act, 2010 with SBI, New Delhi Main Branch I terms of FCRA Amendment Act, 2020
  • Advisory for Compliance by FCRA NGOs/Associations with the amended provisions in FCRA, 2010 and FCRR, 2011
  • FAQs on FCRA, 2010
  • Advisory to NGOs on Foreign Funding
  • FCRA Account
  • Unique ID of NGOs Receiving Foreign Contributions
  • Charters
• Notified agencies not to be covered by the definition of ‘Foreign Sources’
• Case Laws Digest