Taxmann Foreign Contribution Regulation Law Manual Edition June 2025

Taxmann Foreign Contribution Regulation Manual Taxmann 2025

Taxmann Foreign Contribution Regulation Manual Taxmann 2025

Description

Foreign Contribution Regulation Law Manual is the most authoritative and up-to-date legal reference on the regulation of foreign contributions in India. This Manual comprehensively covers the Foreign Contribution (Regulation) Act 2010 (FCRA), the accompanying rules and notifications (as amended up to 1^st June 2025), and incorporates the latest case law, guidelines, FAQs, Standard Operating Procedures, and compliance advisories issued by the Ministry of Home Affairs. The Manual is designed for precise interpretation and practical application, making it the go-to resource for readers dealing with foreign funding, compliance, and enforcement matters under FCRA.

This book is intended for the following audience:

• NGOs, Non-Profit Organisations, & Charitable Trusts seeking FCRA registration, renewal, or prior permission to accept foreign contributions
• Lawyers, Compliance Officers & Consultants specialising in regulatory law, international transactions, or non-profit sector advisory
• Company Secretaries & Chartered Accountants handling FCRA compliance, reporting, or audit assignments
• Academic Institutions, Researchers, & Policy Analysts requiring structured insights into FCRA jurisprudence, amendments, and regulatory trends
• Government Departments, Banks, & Regulatory Bodies responsible for overseeing or processing FCRA-related transactions

The Present Publication is the 2025 Edition, amended up to 1^st June 2025. This book is edited/authored by Taxmann’s Editorial Board, with the following noteworthy features:

• [Comprehensive Coverage] Full text of FCRA 2010 and allied rules, updated with all statutory amendments and executive notifications up to June 2025
• [Amendment Tracker] Tabular ‘at-a-glance’ presentation of all changes brought in by the Foreign Contribution (Regulation) Amendment Act 2020 and subsequent Rules up to 2025
• [Practical Guidance] Step-by-step compliance guides, SOPs for opening and managing FCRA accounts, and government advisories for NGOs and associations
• [In-depth Commentary & FAQs] Clear, authoritative explanations on key issues—eligibility, registration, restrictions, reporting, and penalties—supplemented by FAQs
• [Case Law Digest] Curated compilation of landmark Supreme Court and High Court rulings interpreting FCRA provisions and their constitutional validity
• [Ready Reference Material] Includes forms, process flows, government circulars, and specimen documents for everyday compliance
• [Easy Navigation] Exhaustive subject index, logical division by statute/rules/notifications, and contextual notes for quick referencing
• [Up-to-date with Judicial and Policy Trends] The book provides insights on recent Supreme Court and High Court judgments, RBI and MHA guidelines, and implications of evolving jurisprudence, including electoral bond decisions and administrative circulars