CONTENTS. FREQUENTLY ASKED QUESTIONS (FAQs) ON FCRA

Transcription

1 CONTENTS About the authors I-5 Preface to Second Edition I-7 Preface to First Edition I-9 Chapter-heads I-11 Abbreviations I-39 DIVISION ONE LAW RELATING TO FOREIGN CONTRIBUTION 1 FREQUENTLY ASKED QUESTIONS (FAQs) ON FCRA 1.1 What is foreign contribution? Whether earnings from foreign client(s) by a person in lieu of goods sold or services rendered by it is treated as foreign contribution? Section 2(c)(i) of repealed FCRA, 1976 inter alia defined foreign contribution as the donation, delivery or transfer made by any foreign source of any article, not given to a person as a gift for personal use, if the market value, in India, of such article exceeds one thousand rupees. What limit has been prescribed in FCRA, 2010 in respect of such articles? What is a foreign source? Who can receive foreign contribution? Who cannot receive foreign contribution? Are there any banned organisations from whom foreign contribution should not be accepted? Whether donation given by Non-Resident Indians (NRIs) is treated as foreign contribution? Whether donation given by an individual of Indian origin and having foreign nationality is treated as foreign contribution? 6 I-15

2 CONTENTS I Whether foreign remittances received from a relative are to be treated as foreign contribution as per FCRA, 2010? Whether individuals not covered under section 3 or a HUF can accept foreign contribution freely for the purposes listed in section 4 of FCRA, 2010? Can the fee paid by the foreign delegates/participants attending/participating in a conference/seminar etc. be termed as foreign contribution and thus require permission from FCRA? Whether a Company incorporated in India under the Companies Act, 1956 having its operations in 2 or more countries is to be treated as a MNC/foreign source under FCRA, 2010? Can foreign contribution be received in rupees? Will interest or any other income earned from foreign contribution be considered foreign contribution? Whether interest or any other income earned out of foreign contributions be shown as fresh foreign contribution receipt during that year or not? Can NGOs use the foreign contributions for investment in Mutual Funds and other speculative investments? Can capital assets purchased with the help of foreign contributions be acquired in the name of the office bearers of the association? Can an association invest the foreign contribution received by it in profitable ventures and proceeds can be utilized for welfare activities? Can foreign contribution be received in and utilised from multiple Bank Accounts? Whether inter-account funds transfer shall be allowed within the multiple accounts that an Association is now permitted to open for the purpose of utilizing the foreign contributions and the level of diligence required on the part of the Banks in this regard? Can foreign contribution be mixed with local receipts? Whether expenses like interest paid to bank, bank charges, hospitality etc. can be included in administrative expenses? Is there any restriction on transfer of funds to other organisations? How would an organisation that is registered or has obtained prior permission under FCRA and intends to transfer a part of the foreign contribution received by it to another organisation would know whether the recipient organisation has been proceeded against under FCRA? 11

3 I-17 CONTENTS 1.26 What are the eligibility criteria for grant of registration? What are the eligibility criteria for grant of prior permission? Whether the amount of foreign contribution for which prior permission has been granted can be received by an association in instalments? Whether an association should open an exclusive FC A/c before submission of an application for registration or prior permission? Whether Banks should allow an association which is applying for registration or prior permission under FCRA, 2010 to open an exclusive FC A/c with INR? Whether Banks should credit any foreign contribution received by an association to its account even if the association does not have registration/prior permission from MHA and subsequent reporting can be made by Banks to MHA? Should the Banks report transactions pertaining to foreign contributions which are returned back to the remitter by the beneficiary Association for want of registration/prior permission from MHA? Whether reporting by Banks is also applicable for transfer of funds between FCRA accounts of two or more associations? Whether the reference period prescribed in Rule 16(3) of FCRR, 2011 for reporting by Banks in respect of transactions during 30-days period should mean calendar month? What are the conditions to be met for the grant of registration and prior permission? Can a private limited company or a partnership firm get registration or prior permission under FCRA, 2010? Whether an individual or a Hindu Undivided Family (HUF) can be given registration or prior permission to accept foreign contribution in terms of section 11 of FCRA, 2010? Whether infusion of foreign share capital in a company registered under section 25 of the Companies Act, 1956 attracts the provisions of FCRA, 2010? Is recommendation of District Collector or Deputy Commissioner or District Magistrate mandatory for submission of an application for registration or prior permission? If an application for registration or prior permission is submitted online by an association, does it need to submit that application in physical form also? What are the documents to be enclosed with the application? How to find the status of pending application for registration/ prior permission? 18

4 CONTENTS I Whether foreigners can be appointed as Executive Committee members of an association seeking registration or prior permission? Whether Government servants, Judges and employees of a Government owned/controlled company/body can be on the executive committees/boards of an association? Whether organisations under Central/State Governments are required to obtain registration or prior permission under FCRA, 2010 for accepting foreign contribution? What is the procedure for seeking change in the name/address of an association registered under FCRA? What is the procedure for change of designated FC Bank Account? Whether intimation regarding the change of Members of the Executive Committee/Governing Council of the association is to be given to the Government? What is the procedure for filing Annual Returns? For how many years an association which has been granted prior permission to receive foreign contribution should file the mandatory annual return? What are the offences and penalties under FCRA, 2010? Which are the offences that can be compounded and what would be the penalties therefor? How to apply for compounding of an offence under FCRA, 2010? What happens after an offence is compounded? What if the person is unwilling or unable to pay the penalty imposed? Which are the investigating agencies for investigating and prosecuting a person for violation of FCRA? Can the Government cancel the certificate of registration granted to a person under FCRA? Can the Government suspend the certificate of registration granted to a person under FCRA? Can an organization, whose violation under FCRA, 1976 has been condoned, apply for registration/prior permission? What is the status of the applications submitted under the repealed FCRA, 1976 but have not been disposed of? Whether the registration certificate or prior permission granted under the repealed FCRA, 1976 shall remain valid when FCRA, 2010 has come into force? 26

5 I-19 CONTENTS 1.62 Whether prior permission granted under FCRA, 1976 would also remain valid for next 5 years from the 1st May, 2011, i.e., the date when FCRA, 2010 came into force? Whether the certificate of registration is to be renewed and what is the procedure for such renewal? When should an Association which has been granted registration under FCRA, 1976 should apply for renewal of registration? What is foreign hospitality? Who cannot accept foreign hospitality without prior approval of the Ministry of Home Affairs? Whether approval of the Ministry of Home Affairs is required in cases where the proposed foreign visit is being undertaken by a person in his/her personal capacity and the entire expenditure thereon is being met by the person concerned? How one can seek permission of the Government for receiving foreign hospitality? 28 Annex 1.1 : Quantum of penalty on compounded offences 29 2 INTRODUCTION TO FCRA 2.1 Preamble Background Salient features of act as was presented before the JPC 31 Annex 2.1 : Comparative statement on provisions of FCRA, 1976 and FCRA, SOME NOTEWORTHY STATISTICS ON FC 3.1 Introduction Key data for the year Foreign contribution received for various purposes Purpose-wise analysis Analysis of foreign contribution receipts in Details in respect of foreign donors and donor countries Incremental change in receipt of FC Amount-wise break up of reporting associations 48

6 CONTENTS I Top fifteen donor countries Top fifteen donor agencies Top fifteen recipient States/Union Territories Top fifteen recipient districts Top fifteen recipient associations Receipt and utilisation of FC towards top fifteen purposes Trends over last years Analysis of the last three years data 54 4 APPLICABILITY OF FCRA 4.1 To whom FCRA, 2010 applies Who is covered under the term person Will village level SHGs & CBOs be covered Will individual receiving contribution for personal purposes be covered Does FC law apply to commercial transaction Can corporates & commercial organisations receive FC Does FCRA apply to Central & State Government organisations Does FCRA apply to Indian citizen staying abroad 58 5 WHAT IS FOREIGN CONTRIBUTION 5.1 The statutory definition Meaning of foreign security What is included in foreign contribution Can foreign contribution be received in rupees? What is the limit of receiving article or gift from foreign sources How FC income should be accounted and reported What is excluded from foreign contribution Fee paid by the foreign delegates attending a conference/ seminar Commercial contracts with donor agencies Interest bearing loan from donor agencies 63

7 I-21 CONTENTS 5.11 Infusion of initial share capital in a section 25 company or property of trust Money received from foreign source under will or through nomination Scholarship or stipend received by individuals Fellowship received by individuals Mode of receipt is wide Contributions by Indian citizen 65 6 WHAT IS A FOREIGN HOSPITALITY 6.1 Who cannot accept foreign hospitality without prior approval Power to prohibit any person from receiving foreign contribution or hospitality Whether approval is required if foreign visit is undertaken in personal capacity How to seek permission for receiving foreign hospitality? When permission for foreign hospitality is not required The clearance to receive foreign hospitality is not administrative in nature Check list for application for receiving foreign hospitality Guidelines issued by Central Government on accepting foreign hospitality 69 Annex 6.1 : Guidelines for consideration of proposals for acceptance of Foreign Hospitability under the Foreign Contribution (Regulation) Act, Annex 6.2 : Notification with regard to foreign gifts dated 23rd June, WHAT IS A FOREIGN SOURCE & FOREIGN COMPANY 7.1 Meaning of Foreign Source Agencies of Foreign Government & exempted organisations Banned organisations What is a foreign company Subsidiaries are also included 80

8 CONTENTS I The changes in definition of foreign company after Companies Act, Annex 7.1 : List of organisations not considered as foreign source 82 Annex 7.2 : List of Banned Terrorist Organisations under section 35 of Unlawful Activities (Prevention) Act, WHO CANNOT RECEIVE FOREIGN CONTRIBUTION 8.1 Persons barred from receiving foreign contribution Important changes in FCRA, What can be received by all persons including the debarred category persons Whether individuals not covered under section 3 or a HUF can accept FC for the purposes listed in section What is a political party 93 9 ORGANISATIONS OF POLITICAL NATURE 9.1 Introduction Can a non-political organisation be declared as an organisation of political nature What is a legislature Will working with panchayat be treated as political activity Procedure to notify an organisation of political nature Order of declaring an organisation of political nature to be laid before Parliament Delhi High Court case on political activity Overall summary 99 Annex 9.1 : High Court judgment on political activities of NGO AUDIO VISUAL BROADCAST & COMMUNITY RADIO 10.1 Introduction 110

9 I-23 CONTENTS 10.2 Persons specifically debarred from receiving foreign contribution Will uploading information on websites be considered as a violation Does community radio fall under the purview of public news or current affairs broadcast Is FC approval necessary for organisation engaged in community radio Overall summary 112 Annex 10.1 : Policy guidelines for setting up community radio stations in India WHO CAN RECEIVE FC AND PERMISSIBLE ACTIVITIES 11.1 Introduction Programs which are permitted under FCRA, GIFT RECEIVED FROM RELATIVES & FOREIGN SOURCES 12.1 Introduction Gifts received from relatives Who is a relative Gift from NRI is not covered 126 Annex 12.1 : Meaning of relative as defined under section 2(41), read with section 6 of the Companies Act, PROCEDURE FOR OBTAINING REGISTRATION 13.1 Eligibility criteria for grant of registration Whether an individual or a Hindu Undivided Family (HUF) can be given registration or prior permission Conditions to be met for the grant of registration and prior permission Years of existence and utilisation before registration 130

10 CONTENTS I Charter for associations applying for grant of prior permission/ registration Is recommendation of District Magistrate mandatory? Procedure for submitting application for registration Time limit for submitting re-application Documents to be enclosed with the application for registration How to find the status of pending application for registration Time limit for processing registration Rejection of application for registration Validity and specimen of registration certificate Opening of bank account Fees to be paid with application form Separate books of account as a primary condition Display of financial information if receipts exceed ` 1 crore Charter for associations who have been granted prior permission or registration under FCRA Online messaging system 133 Annex 13.1 : Charter for associations applying for grant of registration/prior permission under FCRA, Annex 13.2 : Specimen of Registration Certificate 136 Annex 13.3 : Charter for associations who have been granted registration or prior permission under FCRA, Annex 13.4 : Notification on online messaging system PROCEDURE FOR OBTAINING PRIOR PERMISSION 14.1 Eligibility criteria for grant of prior permission Conditions to be met for the grant of registration and prior permission Charter for associations applying for grant of prior permission/ registration How should individuals receive foreign contribution Is recommendation of District Magistrate mandatory? Procedure for submitting application for prior permission Time limit for submitting re-application 145

11 I-25 CONTENTS 14.8 Documents to be enclosed with the application for prior permission How to find the status of pending application for prior permission? Time limit for processing prior permission Multiple applications for prior permission No deemed prior permission Rejection of application for prior permission Validity and specimen of prior permission approval Opening of bank account Fees to be paid with application form Separate books of account as a primary condition Increase in receipt due to exchange fluctuation Utilisation for the purposes mentioned Display of financial information if receipts exceed ` 1 crore Whether prior permission granted under FCRA, 1976 would also remain valid after enactment of FCRA, Charter for associations who have been granted prior permission or registration under FCRA 148 Annex 14.1 : Specimen of prior permission order COMMON GROUNDS FOR REJECTION OF APPLICATIONS FOR REGISTRATION & PRIOR PERMISSION 15.1 Common grounds for rejection of applications under FCRA, PROCEDURE FOR RENEWAL OF REGISTRATION 16.1 What is the period of validity of FCRA registration Will the existing organisations have to apply for renewal immediately Procedure for applying for renewal Different time limit for application for renewal for organisations implementing multi-year projects How much fee to be sent with application for renewal 156

12 CONTENTS I What happens if no renewal application is made What happens if there is a delay in making renewal application What happens if the registration certificate lapses for failure to apply for renewal What is the time limit for grant of renewal What are the information and document to be filed with Form FC SUSPENSION OF REGISTRATION CERTIFICATE 17.1 Suspension of registration certificate Opportunity of being heard before suspension and reasons in writing Reasons for suspension Condition to be followed during suspension Extent of amount that can be utilised during suspension 161 Annex 17.1 : High Court judgment on suspension of registration - INSAF case CANCELLATION OF REGISTRATION CERTIFICATE 18.1 Cancellation of registration certificate Opportunity of being heard Re-application for registration after cancellation Custody of foreign contribution after cancellation Custody of foreign contribution of subsequent recipient Review petition against cancellation WHO CAN OR CANNOT BE A BOARD MEMBER 19.1 Whether Government servants, Judges, Political persons can be on the executive committee/board Can Foreigners be on the board of an Organisation Are foreigners allowed as members or board members of the society under Indian Laws 169

13 I-27 CONTENTS 20 CHANGE IN MORE THAN 50% OF BOARD MEMBERS 20.1 Introduction Undertaking given at the time of Registration Undertaking given at the time of prior permission How to compute 50% if the board has been expanded What if more than 50% change happens for reasons beyond control What if more than 50% change has already happened due to ignorance of law Does this law apply to organisations registered under the repealed FCRA, Concluding remark CAN CORPORATES & COMMERCIAL ORGANISATIONS RECEIVE FOREIGN CONTRIBUTION 21.1 Are corporates & commercial organisations exempted from FCRA All persons having a definite purpose come under FCRA ADMINISTRATIVE EXPENSES & SPECULATIVE INVESTMENTS 22.1 Restriction on use of foreign contribution Investments which shall be treated as speculative in nature Will business activity be treated as speculative investments Maintenance of separate register for investments Administrative expenses Is separate accounting necessary for administrative expenses as per FCRA Is administrative expenditure required to be reported to FCRA Authorities 179

14 CONTENTS I DESIGNATED AND MULTIPLE BANK ACCOUNTS 23.1 Introduction Opening of designated bank account before registration Opening of multiple bank accounts after registration Opening of designated bank account before prior permission Opening of multiple bank accounts after prior permission Change in signatory of bank account Change in account number due to computerisation Separate Bank Account for Separate Donor Can savings bank account be opened as multiple bank account Can cash be withdrawn & again deposited in the designated bank account Whether inter-account funds transfers shall be allowed within the multiple accounts Summary 184 Annex 23.1 : Sample format for intimation to be sent after opening Multiple Bank Account PROCEDURE FOR CHANGE IN BANK ACCOUNT 24.1 Change of Bank Account Procedure for change of Bank Account 186 Annex 24.1 : Application form for change of bank account/bank 188 Annex 24.2 : Model format of minutes regarding change in bank account & resolution PROCEDURE FOR CHANGE IN ADDRESS, NATURE OR OBJECTIVES 25.1 Change in address Procedure for change of name, address, nature or objectives Change of address to another district or State 194 Annex 25.1 : Application form for change of name/address 195

15 I-29 CONTENTS Annex 25.2 : Model format of minutes regarding change in address/ location & resolution 198 Annex 25.3 : Clarification on change of address by FCRA department 200 Annex 25.4 : Model format of letter of request sent by FCRA department ROLE & RESPONSIBILITY OF BANK 26.1 Introduction Can the bank deny credit of foreign contribution in the absence of documentary evidence RBI master circular for banks Instructions to Banks harassing NGOs Report by bank in case of unauthorised receipt of foreign contribution Report by bank in case of FC receipt over ` 1 crore within 30 days Whether Banks can credit any FC even if the association does not have registration/prior permission Should the Banks report transactions pertaining to foreign contributions which are returned Whether reporting by Banks is also applicable for transfer of funds between FCRA accounts of two or more associations Does 30-days period mean calendar month for the purpose of reporting by banks 207 Annex 26.1 : Charter for the banks 208 Annex 26.2 : RBI s Master Circular dated Annex 26.3 : Guideline issued to bank to allow legitimate credit INVESTMENT & FIXED ASSETS 27.1 Creation of fixed deposits Interest earned on investments Creation of fixed assets Sale of fixed assets Income from FC assets 220

16 CONTENTS I CUSTODY AND MANAGEMENT OF FC & ASSETS BY CENTRAL GOVERNMENT 28.1 Management of foreign contribution and assets after cancellation of registration Management of foreign contribution and assets after dissolution TRANSFER OF FUNDS TO OTHER FC REGISTERED ORGANISATIONS 29.1 Is transfer of fund to another FC organisation permissible Procedure to be followed for transfer of fund to FC another registered organisation 225 Annex 29.1 : Model format of undertaking to be taken from FC registered organisation TRANSFER OF FUNDS TO OTHER UNREGISTERED ORGANISATIONS 30.1 Is transfer of fund to other unregistered organisations permissible Procedure to be followed for transfer of fund to unregistered organisations LOAN FROM DOMESTIC & OTHER SOURCES 31.1 Introduction Issues involved in availing domestic loans Illustration Recapitulation OTHER ASPECTS OF FCRA 32.1 Revolving funds Transfer to general fund 234

17 I-31 CONTENTS 32.3 Treatment of small donations and grants Mingling of small domestic contribution with foreign contribution Treatment of undisclosed/anonymous donations Foreign currency donation boxes Offering against services received by temples from foreign sources Political person on the board of an organisation Subsidised or unsecured loan for charitable purposes Infusion of initial share capital in a section 25 company or property of trust Transfer of funds through western union etc Programme advance in staff bank account Reimbursement of expenses to CBOs & individuals who are not working with the organisation Can FC income generated at field level be deposited in multiple bank account Books, souvenirs and other material prepared and donated in India by foreign companies Instruction regarding marking on letter and envelopes 238 Annex 32.1 : Notification regarding marking on letters and envelops APPLICABILITY TO LIAISON OFFICES & BRANCH OFFICES OF FOREIGN NGOs 33.1 Introduction Applicability of FCRA 240 Annex 33.1 : RBI Master Circular on liaison office 243 Annex 33.2 : Permitted activities and conditions for liaison office BOOKS OF ACCOUNT & METHOD OF ACCOUNTING 34.1 Method of accounting Preservation of statements & records up to six years 260

18 CONTENTS I Concluding remark Recapitulation FOREIGN CONTRIBUTION RECEIVED IN KIND OR AS SECURITIES 35.1 Accounting for foreign contribution received in kind Accounting for foreign contribution received as securities Conversion of foreign articles or securities into funds Filing of return for FC received as articles or securities Donation of softwares or other intangibles to charitable organisation The relevant register and forms for contribution received in kind 262 Annex 35.1 : List of permissible investment under section 11 of the Income-tax Act, INTERNATIONAL TRANSFERS, ACTIVITIES & TRANSACTIONS 36.1 Working with organisations in other countries Direct activities in other countries International transactions and transfers SUPPORTING INDIVIDUAL BENEFICIARIES, CBOs AND SHGs 37.1 Introduction Helping needy beneficiaries is permissible Providing support to SHGs & CBOs whether registered or unregistered LEGAL DUE DILIGENCE FOR DONORS 38.1 Introduction 270

19 I-33 CONTENTS 38.2 Declaration of an organisation to be of a political nature Administrative expenditure Validity of the registration certificate Change in Members of Executive Committee/Governing Council Consultancy income of an NGO Requirement to put information in public domain Inter-organisational transfer of FC fund Power to notify sources from which FC can be accepted Bank account related issues Prohibition of speculative investment Suspension of registration certificate Persons specifically debarred from receiving foreign contribution General legal compliances PAYROLL DONATIONS BY INDIAN AND INTERNATIONAL CORPORATES 39.1 Introduction A foreign company having Indian employees in India An Indian company with more than 50% foreign shareholding An Indian company with less than 50% foreign shareholding The legal implications if some of the employees are foreign citizens Legal analysis of a payroll program run by a foreign company INSTRUCTION FOR ONLINE FILING OF APPLICATION FOR REGISTRATION & RENEWAL 40.1 Registration Form FC Form FC Renewal 288

20 CONTENTS I INSTRUCTIONS FOR ONLINE FILING OF FC-6, FC-7 AND FC Online submission of account of receipts and utilization of Foreign Contribution for the year (Form FC-6) Intimation about Foreign Contribution (Articles) Account (Form FC-7) Intimation about Foreign Contribution (Securities) Account (Form FC-8) DOES FCRA APPLY TO CENTRAL & STATE GOVERNMENT ORGANISATIONS 42.1 Do Government organisations need registration or prior permission 297 Annex 42.1 : Notification regarding exemption of certain Government bodies OFFENCES AND PENALTIES UNDER FCRA 43.1 What are the offences and penalties under FCRA, 2010? Making of false statement, declaration or delivering false accounts Obtaining foreign contribution through violation Punishment for violating any provision of the act Additional fine if article or currency is not available for confiscation Penalty where no separate punishment has been provided Prohibition to receive foreign contribution for 3 years after second conviction Offences by companies, societies, trust etc Investigating agencies and sanctioning authorities Bar on prosecution unless authorised 303 Annex 43.1 : Notification regarding investigating authority and agencies 304 Annex 43.2 : Notification regarding sanctioning authority under section

21 I-35 CONTENTS 44 COMPOUNDING OF OFFENCES 44.1 Summarised overview Statutory provision on compounding of offences Offences that can be compounded and penalties thereof How to apply for compounding of an offence under FCRA, What happens after an offence is compounded What if the person is unwilling or unable to pay the penalty imposed 309 Annex 44.1 : Notification regarding compounding of offences INSPECTION, SEARCH & SEIZURE 45.1 Inspection of accounts & records Power to call for information or document Investigation Protection of officers and authority for action taken in good faith Power of Central Government to give directions and delegate functions 316 Annex 45.1 : Questionnaire used by MHA during inspection of accounts POWER TO MAKE RULES 46.1 Power to make rules Orders and rules to be laid before Parliament POWER TO EXEMPT & OTHER POWERS OF CENTRAL GOVERNMENT 47.1 Power to exempt in certain cases Act not to apply to certain Government transactions Application of other laws not barred 323

22 CONTENTS I Power to remove difficulties Repeal and saving 324 DIVISION TWO LAW RELATING TO MONEY LAUNDERING AND DONOR AGENCY 48 NGOs UNDER THE PURVIEW OF PREVENTION OF MONEY LAUNDERING ACT (PMLA), Amendment-Money Laundering Act Anonymous Donation can attract Money Laundering Act 329 Annex 48.1 : Prevention of Money-Laundering (Maintenance of Records of the Nature and Value of Transactions, the Procedure and Manner of Maintaining and Time for furnishing Information and Verification and Maintenance of Records of the identity of the clients of the Banking Companies, Financial Institutions and Intermediaries) Amendment Rules, Amendment in Rules 2, 3, 5, 6, 7, 8, 9 & LAW RELATING TO FOREIGN LIAISON & BRANCH OFFICE 49.1 Introduction Legal issues for foreign NGOs working in India Does FCRA apply to liaison or branch office in India Opportunity to regularise by compounding of offence General condition for Liaison & Branch offices Documents to be filed Who should sign the Form FNC? Who should sign the power of attorney? Time taken for processing the application Documents to be filed annually Setting up of additional liaison office Renewal of the liaison office approval 338

23 I-37 CONTENTS Other conditions applicable to Branch/Liaison Offices Closure of Branch/Liaison Offices Registration with the RoC, New Delhi for all liaison offices Can a Liaison Office sign MoUs with Indian partners Can funds be transferred to FCRA Partners Can liaison office hold workshops and conferences with international participants Role of Liaison Office in Training, Evaluation, Workshop, Consultancy, etc Does liaison office of foreign NGO need 12A registration Income tax reporting requirement for liaison offices Does branch office of foreign NGO need 12A registration Case laws in favour of foreign NGOs getting exemptions 344 Annex 49.1 : Annex 49.2 : RBI Master Circular on compounding of contraventions under FEMA, RBI Circular for Regularisation of Registration of LO/ BO 360 APPENDICES Appendix 1 : Foreign Contribution (Regulation) Act, Appendix 2 : Foreign Contribution (Regulation) Rules, Appendix 3 : Notification regarding the effective date of applicability of FCRA, Appendix 4 : Foreign Contribution (Regulation) Amendment Rules, Appendix 5 : Form FC Appendix 6 : Form FC Appendix 7 : Form FC Appendix 8 : Form FC Appendix 9 : Form FC Appendix 10 : Form FC Appendix 11 : Form FC Appendix 12 : Form FC Appendix 13 : Form FC Appendix 14 : Foreign Contribution (Regulation) Act, Appendix 15 : Foreign Contribution (Regulation) Rules,