Bharat’s Practical Approach to Foreign Contribution (Regulation) Act, 2010 by CA. (Dr.) N. Suresh

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

Chapter 1              Introduction to FCRA          

Chapter 2              Applicability of FCRA         

Chapter 3              Amendments made by Foreign Contribution (Regulation) Amendment Rules, 2015             

Chapter 4              Foreign Contribution          

Chapter 5              Foreign Contribution — Exceptions 

Chapter 6              Foreign Hospitality             

Chapter 7              Foreign Source   

Chapter 8              Foreign Company

Chapter 9              Prohibition to Accept Foreign Contribution    

Chapter 10            Foreign Contribution versus Commercial Organisations             

Chapter 11            Organisation of Political Nature       

Chapter 12            Associations or Company Engaged in Production or Broadcast of Audio News or Audio Visual News              

Chapter 13            Permissible Activities         

Chapter 14            Gift from Relatives and Foreign Sources        

Chapter 15            Registration — Procedure and Compliances

Chapter 16            Prior Permission — Procedure and Compliances        

Chapter 17            Circumstances for Rejection of Application for Registration and Prior Permission 

Chapter 18            Grant of Certification of Registration and Prior Permission        

Chapter 19            Renewal of Registration    

Chapter 20            Suspension of Registration               

Chapter 21            Cancellation of Registration              

Chapter 22            Designated Bank Accounts               

Chapter 23            Change in Bank Account — Procedure          

Chapter 24            Responsibility of Banks under FCRA, 2010   

Chapter 25            Administrative/Establishment Expenses and Speculative Investments    

Chapter 26            Books of Accounts and Method of Accounting              

Chapter 27            Audit of Accounts and  Filing of Returns         

Chapter 28            Legal Due Diligence           

Chapter 29            Custody and Management of Foreign Contribution and Assets 

Chapter 30            FCRA Assets — Investments and Fixed Assets           

Chapter 31            Procedure for Change in Name, Aims, Objectives, Address      

Chapter 32            Funds Transfer to Unregistered Organisations             

Chapter 33            International Activities, Transfers     

Chapter 34            NRI or Foreign National can be a Board Member        

Chapter 35            Composition of Change in Board Members   

Chapter 36            Funds - Loans – Domestic and Other Sources             

Chapter 37            Funds — Internally Generated, Borrowings, Voluntary Contributions       

Chapter 38            Foreign Contribution Received in Kind           

Chapter 39            Inspection, Search and Seizure       

Chapter 40            Appeals under FCRA, 2010              

Chapter 41            Revision of Order by Central Government     

Chapter 42            Offences and Penalties     

Chapter 43            Compounding of Offences

Chapter 44            Power to Make Rules         

Chapter 45            Power to Remove Difficulties           

Chapter 46            Central Government’s Power to Exempt and Other Powers       

Chapter 47            Application of Other Laws not Barred             

Chapter 48            Repeal and Saving             

Chapter 49            Whether FCRA will Apply to Central or State Government Organisations

Chapter 50            Projects Grants, Grant-in-Aid — Applicability of FCRA                

Chapter 51            Liaison and Branch Office of Foreign Trust or Institution — Activities in India         

Chapter 52            Corporate Social Responsibility       

Chapter 53            Frequently Asked Questions (with Additional Questions), Circulars, Charters, etc.

Chapter 54            Foreign Contribution (Regulation) Act, 2010 as amended by Foreign Contribution (Regulation) Amendment Act, 2020               

Chapter 55            Foreign Contribution (Regulation) Rules, 2011

as amended by Foreign Contribution (Regulation) (Amendment) Rules, 2020 and 2022     

Chapter 56            Prevention of Money Laundering Act, 2002 as applicable to NPOs          

Chapter 57            Filling of Annual Returns of Assets and Liabilities under Lokpal and Lokayukta Act, 2013 by Individual of an Association          

Chapter 58            Practical Case Studies      

Chapter 59            Practical Illustration of  Form FC-1  

Chapter 60            Practical Illustration of  Form FC-2  

Chapter 61            Practical Illustration of Form FC-3A 

Chapter 62            Practical Illustration of Form FC-3B 

Chapter 63            Practical Illustration of Form FC-3C

Chapter 64            Practical Illustration of Form FC-4   

Chapter 65            Practical Illustration of Form FC-6A 

Chapter 66            Practical Illustration of  Form FC-6B

Chapter 67            Practical Illustration of Form FC-6C

Chapter 68            Practical Illustration of Form FC-6D

Chapter 69            Practical Illustration of Form FC-6E 

Chapter 70            Practical Illustration of Form FC-7   

Chapter 71            Charity  

Chapter 72            Charitable Purpose            

Chapter 73            Relief of Poor       

Chapter 74            Education and Medical Relief           

Chapter 75            Advancement of any Other General Public Utility         

Chapter 76            Basics of Formation of Trust, Society, Section 8 Company        

Chapter 77            Formation of Trust              

Chapter 78            Formation of a Society (under the Societies Registration Act, 1860)        

Chapter 79            Formation of Section 8 Company    

Chapter 80            Registration of Trust under section 12A         

Chapter 81            Procedure for Registration of Trust or Institution under section 12AA       

Chapter 82            Income of Charitable or Religious Trusts or Institutions               

Chapter 83            Application of Income        

Chapter 84            Prescribed Mode of Investment       

Chapter 85            Overview of Forfeiture of Exemption

Chapter 86            Taxation of Charitable or Religious Trusts or Institutions