October 2026
Recent Amendments In The Foreign Contribution (Regulation) Rules
By R S Kadakia, Chartered Accountant | Aditya Bhatt, Advocate | Tarveen Bedi, Company Secretary
Reading Time 34 mins
The recent Foreign Contribution (Regulation) Rules amendments introduce several key compliance updates:
- Key Functionaries: Formally defined under Rule 2(ca), affecting administrative expense calculations (capped at 20%) and restricting foreign nationals. Intimations require Form FC-6E.
- Purpose and Territory: Registration is restricted to specified Scheduled purposes and States using Form FC-6F; modifications require MHA approval.
- Domestic Use: Foreign funds must be utilized strictly within India for stated objectives.
- Minimum Activity: Associations must spend at least ₹10 lakh over two financial years.
- Form FC-4 Disclosures: Mandates reporting social media accounts, ultimate DAF donors, project-wise expenses, publications, and auditor UDINs.
INTRODUCTION
The Foreign Contribution (Regulation) Rules 2011 (“the Rules”) prescribed under the Foreign Contribution Regulation Act 2010 (“the Act”) have been amended vide notification dated 22.6.20261. This article contains an analysis of the key amendments in the Rules and in Forms.
1 The text of the Rules is given in the link: https://fcraonline.gov.in/9f21