Practical Approach to Foreign Contribution (Regulation) Act, 2010 (FCRA)

Bharat’s Practical Approach to Foreign Contribution (Regulation) Act, 2010 (FCRA) – 8th Edition 2025 is a comprehensive and authoritative guide on the provisions, procedures, compliances, and case-law relating to the Foreign Contribution (Regulation) Act, 2010 and the allied rules. Widely used by NGOs, trusts, societies, companies, professionals, and compliance officers, this book provides practical guidance on managing foreign contributions in line with statutory obligations.

Key Features of the Book:

• Complete Coverage of FCRA: Explains the law relating to acceptance, regulation, and utilization of foreign contributions and hospitality under the FCRA, 2010.

• Incorporates Latest Amendments: Updated with Finance Act, 2025 changes, latest notifications, circulars, and judicial decisions, making it fully current.

• Procedural Guidance: Provides step-by-step guidance on registration, renewal, prior permission, utilization of funds, audit, and reporting requirements.

• Compliance Made Easy: Contains ready-to-use formats, checklists, specimen applications, declarations, and returns to simplify compliance.

• Analysis of Penalties & Offences: Covers violations, compounding provisions, and consequences of non-compliance.

• Judicial Interpretation: Summarizes important case-law interpreting FCRA provisions, offering practical insights for NGOs and professionals.

• Practical Perspective: Written in a clear, user-friendly style with real-world examples and expert commentary.

Special Coverage:

• Amendments made by the FCRA Amendment Act, 2020 and subsequent updates till 2025.

• Detailed treatment of FCRA Rules, 2011 (as amended) and their impact on NGOs and institutions.

• Coverage of issues relating to CSR funding, utilization of foreign grants, reporting norms, and audit requirements.

• Guidance on foreign hospitality regulations applicable to individuals and institutions.

Why This Book is Essential:

• Serves as a ready reckoner for NGOs, societies, trusts, Section 8 companies, and professionals handling FCRA compliances.

• Bridges the gap between law, procedure, and practice.

• Ensures that organizations stay compliant and avoid penalties.

• Equally useful for students, academicians, and professionals in taxation, company law, and NGO management.

Bharat’s Practical Approach to Foreign Contribution (Regulation) Act, 2010 – 8th Edition 2025 is an indispensable reference work for anyone engaged in managing foreign contributions and ensuring regulatory compliance under FCRA.