More Details about A practical guide for Foreign Contribution (Amendment) Act, 2010

General Information  
Author(s)CA Dr N Suresh
PublisherCCH India
Edition2nd Edition
Publish YearJanuary 2016


This book comprehensively covers the various requirements and compliances of Foreign Contribution (Regulation) Act, 2010 (“FCRA 2010”), Foreign Contribution Regulation Rules, 2011 (“FCRR 2011”) and Foreign Contribution (Regulation) Amendment Rules, 2015. FCRA, 2010 applies to Individuals/HUF, Trusts, Societies, Section 25 / Section 8 Company and Associations having a definite cultural, economic, educational, religious or social programme and intending to receive foreign contribution in India.

The book provides an exhaustive discussion with a practical approach in analyzing various requirements of the provisions of FCRA 2010 and FCRR 2011. It acts as an Analytical Tool in understanding law applicable to FCRA 2010 by providing practical issues.

Relevant statutory provisions, rules etc. are provided with practical illustrations in the book for the convenience of the readers. This book is of tremendous help to various stakeholders such as professionals, charitable trust/institutions, NGOs, NPOs, and all the regulators. The complex situations are explained with illustrative examples in analytical manner in a lucid style.

Key Features


  • Covers Foreign Contribution (Regulation) Amendment Rules, 2015.

  • Covering up to date provisions of the FCRA 2010 and FCRR 2011.

  • Various provisions are dissected in a most simple and analytical manner.

  • Comprehensive coverage of practical illustrations of complex topics for better understanding

  • Covering Frequently Asked Questions on various issues

  • Exhaustively covers:

    • Procedure of e-filling of various forms (updated as per Foreign Contribution (Regulation) Amendment Rules, 2015) on FCRA website

    • Procedure of filling up of various forms required for filing with practical illustrations and action points.

  • Compliances by Liaison office and Branch offices of Foreign Trust, NGOs, etc.
  • International transactions - applicability of FCRA
  • Legal Due Diligence for donors
  • Appeal and revisions
  • Offences, penalties, compounding of offences


About the Author

Dr. N. Suresh is a Graduate in Commerce from Bangalore University and a Fellow Member of the Institute of Chartered Accountants of India. He did his PhD on the following subjects:

  • Taxation system and practices in India

  • NGOs, NPOs, legal systems and practices in India

He has authored several books and articles on varied topics relating to corporate laws and taxation and have an exhaustive coverage on the formation, registration, procedural compliances, taxation and assessment with practical illustrations of complex topics; basics of Accounting, accounting treatments, disclosures, policies and FAQs on NGOs and NPOs.

He actively participates in various public forums addressing various issues. He was a visiting faculty at the National Academy of Direct Taxes, Nagpur and DRTI, Bangalore and Chennai.