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

Description

Chapter 1Introduction to FCRA

Chapter 2Applicability of FCRA

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

Chapter 4Foreign Contribution

Chapter 5Foreign Contribution — Exceptions

Chapter 6Foreign Hospitality

Chapter 7Foreign Source

Chapter 8Foreign Company

Chapter 9Prohibition to Accept Foreign Contribution

Chapter 10Foreign Contribution versus Commercial Organisations

Chapter 11Organisation of Political Nature

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

Chapter 13Permissible Activities

Chapter 14Gift from Relatives and Foreign Sources

Chapter 15Registration — Procedure and Compliances

Chapter 16Prior Permission — Procedure and Compliances

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

Chapter 18Grant of Certification of Registration and Prior Permission

Chapter 19Renewal of Registration

Chapter 20Suspension of Registration

Chapter 21Cancellation of Registration

Chapter 22Designated Bank Accounts

Chapter 23Change in Bank Account — Procedure

Chapter 24Responsibility of Banks under FCRA, 2010

Chapter 25Administrative/Establishment Expenses and Speculative Investments

Chapter 26Books of Accounts and Method of Accounting

Chapter 27Audit of Accounts and  Filing of Returns

Chapter 28Legal Due Diligence

Chapter 29Custody and Management of Foreign Contribution and Assets

Chapter 30FCRA Assets — Investments and Fixed Assets

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

Chapter 32Funds Transfer to Unregistered Organisations

Chapter 33International Activities, Transfers

Chapter 34NRI or Foreign National can be a Board Member

Chapter 35Composition of Change in Board Members

Chapter 36Funds – Loans – Domestic and Other Sources

Chapter 37Funds — Internally Generated, Borrowings, Voluntary Contributions

Chapter 38Foreign Contribution Received in Kind

Chapter 39Inspection, Search and Seizure

Chapter 40Appeals under FCRA, 2010

Chapter 41Revision of Order by Central Government

Chapter 42Offences and Penalties

Chapter 43Compounding of Offences

Chapter 44Power to Make Rules

Chapter 45Power to Remove Difficulties

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

Chapter 47Application of Other Laws not Barred

Chapter 48Repeal and Saving

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

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

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

Chapter 52Corporate Social Responsibility

Chapter 53Frequently 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 56Prevention of Money Laundering Act, 2002 as applicable to NPOs

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

Chapter 58Practical Case Studies

Chapter 59Practical Illustration of  Form FC-1

Chapter 60Practical Illustration of  Form FC-2

Chapter 61Practical Illustration of Form FC-3A

Chapter 62Practical Illustration of Form FC-3B

Chapter 63Practical Illustration of Form FC-3C

Chapter 64Practical Illustration of Form FC-4

Chapter 65Practical Illustration of Form FC-6A

Chapter 66Practical Illustration of  Form FC-6B

Chapter 67Practical Illustration of Form FC-6C

Chapter 68Practical Illustration of Form FC-6D

Chapter 69Practical Illustration of Form FC-6E

Chapter 70Practical Illustration of Form FC-7

Chapter 71Charity

Chapter 72Charitable Purpose

Chapter 73Relief of Poor

Chapter 74Education and Medical Relief

Chapter 75Advancement of any Other General Public Utility

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

Chapter 77Formation of Trust

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

Chapter 79Formation of Section 8 Company

Chapter 80Registration of Trust under section 12A

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

Chapter 82Income of Charitable or Religious Trusts or Institutions

Chapter 83Application of Income

Chapter 84Prescribed Mode of Investment

Chapter 85Overview of Forfeiture of Exemption

Chapter 86 Taxation of Charitable or Religious Trusts or Institutions