Bharat’s Practical Approach to Foreign Contribution (Regulation) Act, 2010 by CA. (Dr.) N. Suresh – 6th Edition 2023.

Bharat’s Practical Approach to Foreign Contribution (Regulation) Act, 2010 by CA. (Dr.) N. Suresh – 6th Edition 2023.

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.

Details :