Taxmann’s Foreign Contribution Regulation Manual Edition 2023

Taxmann’s Foreign Contribution Regulation Manual Edition 2023

This book is a compendium of the Foreign Contribution (Regulation) Act, 2010 along with relevant Rules, Circulars, Notifications, guidelines, and Case Laws. What sets this book apart, is the presentation of the annotated & amended statutory materials, for the ease of the reader. It also includes a specially curated ‘Guide to the Foreign Contribution (Regulation) Act, 2010’ & Case Laws Digest. This book is divided into following 6 divisions:
Foreign Contribution (Regulation) Act, 2010
Foreign Contribution (Regulation) Rules
Notifications issued under Foreign Contribution (Regulation) Act, 2010
Guidelines and Circulars
Notified Agencies not to be covered by Definition of ‘Foreign Source’
Case Laws Digest
The Present Publication is the Latest Edition incorporating all the amendments made by the Foreign Contribution (Regulation) Amendment Act, 2020 and is updated up to 1st December, 2020. The coverage of this book includes the following:
Amendments made by Foreign Contribution (Regulation) Amendment Act, 2020 at a glance

Guide to Foreign Contribution (Regulation) Act, 2010

Foreign Contribution

Exemptions from restriction on accepting Foreign Contribution

Restrictions on acceptance of foreign hospitality

Restrictions on social or cultural organisations

Registration for accepting Foreign Contribution

Other provisions of Foreign Contribution (Regulation) Act

Offences and penalties

Powers of Central Government

Procedures under FCRA

Foreign Contribution (Regulation) Act, 2010

Arrangement of Sections

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

Exemption from provisions of section 14(3) of Foreign Contribution (Regulation) Act, 2010

Standard Operating Procedure (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 in 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
Notified agencies not to be covered by definition of ‘Foreign Sources’
Case Laws Digest