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Foreign Contribution Regulation Act Amendment 2025

FCRA 2025 amendments - changes in foreign funding rules for NGOs. New compliance.

GetYourCA Team
2 April 2026·Updated 2 April 20261 min read12.5K views
"fcra""amendment""2025""foreign-contribution"

FCRA Amendment 2025#

Key Changes#

  1. Bank Account

    • Opening in specified bank
    • Mandatory FCRA account

  2. Utilization

    • 80% spending rule
    • For specified purposes

  3. Reporting

    • Quarterly returns
    • Online submission

Prohibited#

  • Creating liabilities
  • Expenditure on political purposes
  • Benefit to relatives

Penalties#

  • Cancellation of registration
  • Penalty: ₹1 lakh
  • Prosecution in severe cases

Compliance Timeline#

ActivityDue Date
Quarterly Return15th of next quarter
Annual Return31st December
UtilizationEnd of FY

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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