Bharat’s Practical Approach to Foreign Contribution (Regulation) Act, 2010 by CA. (Dr.) N. Suresh – 7th Edition 2024.

Bharat’s Practical Approach to Foreign Contribution (Regulation) Act, 2010 by CA. (Dr.) N. Suresh – 7th Edition 2024.

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

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