Quick answer
What is FCRA registration?
FCRA registration is the Ministry of Home Affairs certificate that allows an Indian NGO to accept foreign contribution. It is applied for online in Form FC-3A with a ₹10,000 fee, needs three years of existence, ₹15 lakh spent on chosen activities, a Darpan ID and an SBI New Delhi FCRA account, and lasts five years.
- Apply online in Form FC-3A; fee ₹10,000
- Valid for five years; renew in FC-3C
- Annual return FC-4 due by 31 December
- Newer NGOs can seek one-time prior permission (FC-3B)
What is FCRA registration and who needs it?
Any association that wants to receive donations, grants or articles from a foreign source on a continuing basis needs FCRA registration. Without registration or prior permission from the Ministry of Home Affairs, an NGO cannot accept foreign contribution at all, whatever its income tax status.
"Foreign source" has a defined meaning in the Act, and it can be wider than people expect, so NGOs taking money from a foreign-owned group should check the source with care before accepting it. MHA publishes a list of agencies not treated as a foreign source on FCRA Online.
The FCRA portal lists associations, NGOs, trusts, societies and Section 8 companies as applicants, and its FAQ adds that a private limited company may also register if it wants to do work beneficial to society. The portal's dashboard showed 14,343 active registrations on 10 November 2026, against 22,431 cancelled and 15,217 expired, a reminder that keeping registration is as hard as getting it.
FCRA registration eligibility: the three-year and ₹15 lakh tests
To apply for regular registration, your association must have existed for at least three years, have a definite cultural, economic, educational, religious or social programme, and have spent ₹15 lakh in its chosen field. Newer or smaller NGOs use prior permission instead.
| Condition | What MHA expects |
|---|---|
| Existence | At least three years |
| Programme | A definite cultural, economic, educational, religious or social programme |
| Spending | ₹15 lakh spent in its chosen field (an affidavit on capital investment is needed if the spend on aims and objects is below ₹15 lakh) |
| Area | A definite geographical area (states) |
| Darpan ID | Obtained from NITI Aayog |
| Bank | Designated FCRA account at SBI, New Delhi Main Branch |
| Identity | Aadhaar numbers of office bearers; Aadhaar and Darpan ID are mandatory for all FCRA online services |
Source: FCRA Online, FC-3A pre-requisites and FAQ, checked 10 November 2026.
Need help with FCRA registration? Talk to a chartered accountant in Delhi today. First call is free.
FCRA registration vs prior permission: which one do you need?
Choose registration (FC-3A) if you meet the three-year and ₹15 lakh tests and expect foreign funds from several donors over time. Choose prior permission (FC-3B) if you are newer, or have a single specific grant from a specific foreign donor for a specific activity.
| Point | Registration (FC-3A) | Prior permission (FC-3B) |
|---|---|---|
| Nature | General permission to receive foreign contribution | One-time permission for a specific activity from a specific donor |
| Validity | Five years, renewable | Receive within three years and utilise within four years of permission |
| Application fee | ₹10,000 | ₹5,000 |
| Darpan ID and SBI FCRA account | Required | Required |
| Track record tests | Three years and ₹15 lakh | Not part of the listed FC-3B conditions |
Source: FCRA Online services page, checked 10 November 2026.
Documents required for FCRA registration
Four documents are mandatory: the registration certificate, the memorandum of association or trust deed, a year-wise activity report for the last three years, and financial statements with audit reports for the last three financial years. Extra documents apply in specific cases.
| Document | When needed | Max file size |
|---|---|---|
| Registration certificate of the association (self-certified) | Always | 1 MB |
| Memorandum of association or trust deed (self-certified) | Always | 5 MB |
| Year-wise activity report for the last three years | Always | 10 MB |
| Financial statements and audit reports for the last three FYs | Always | 10 MB |
| Chartered accountant's certificate of activity-wise spending | If accounts do not show activity-wise expenditure | 5 MB |
| Chief Functionary's undertaking on section 3(1)(g) | If the NGO does or may do publication work | 1 MB |
| "Not a Newspaper" certificate | If the publication is registered with the Registrar of Newspapers | 1 MB |
| Affidavit and bank statements on earlier foreign contribution | If the NGO was registered under FCRA before | 5 MB each |
| Affidavit on capital investments | If spend on aims and objects is below ₹15 lakh in three years | 5 MB |
Source: FCRA Online, required documents, checked 10 November 2026. No physical copies are accepted.
How to apply for FCRA registration: step by step
The whole application is online on FCRA Online, with e-sign and payment through the gateway. MHA's FAQ is clear that physical copies are not accepted under any circumstances. Here is the sequence we follow.
- 1
Test eligibility
Check three years of existence and ₹15 lakh spending from audited accounts; if short, plan FC-3B instead.
- 2
Get the Darpan ID right
Make sure the NGO Darpan profile matches the deed, PAN and office bearers.
- 3
Open the SBI FCRA account
Open the designated FCRA account at SBI, New Delhi Main Branch, following SBI's published procedure.
- 4
Sign up and select FC-3A
Create the login on FCRA Online and choose the registration service.
- 5
Fill the form and upload
Enter details for the association and key functionaries and upload the documents within the size limits.
- 6
Pay and e-sign
Pay the ₹10,000 fee online, complete the e-sign and submit.
- 7
Track and respond
Watch the application status for MHA queries and reply within the time given.
Why the FCRA account must be at SBI, New Delhi Main Branch
Since the 2020 amendment, foreign contribution must first be received only in an account designated as the "FCRA account" at the State Bank of India branch in New Delhi notified by the government. Only foreign contribution may go into that account; the NGO can open a separate account in any scheduled bank to keep or use the funds.
MHA's FAQ names the branch as SBI, Sansad Marg, Main Branch, New Delhi, and says organisations anywhere in India can open and maintain it without visiting Delhi, using SBI's published procedure. For Delhi NGOs the branch is close at hand, which helps when the bank asks for original documents or a signatory meeting.
Sources: FCRA Online FAQ and PRS summary of the FCRA Amendment Act, 2020, checked 10 November 2026.
After FCRA registration: renewal, FC-4 and change filings
Registration lasts five years. File the annual return FC-4 for every financial year by 31 December, report changes within 45 days, and apply for renewal in FC-3C four to six months before expiry. If you do not renew in time, registration ceases and you cannot receive or use foreign funds.
| Filing | Form | Deadline or rule | Fee |
|---|---|---|---|
| Annual return | FC-4 | By 31 December, for each financial year | Not stated on the services page |
| Renewal | FC-3C | Apply 4 to 6 months before expiry | ₹5,000 |
| Change of name or address | FC-6A | Within 45 days of the change | Not stated |
| Change of aims and objects | FC-6B | Within 45 days | Not stated |
| Change in original key members | FC-6E | Within 45 days | Not stated |
| Adding purpose or state | FC-6F | Within 45 days | Not stated |
| Revision against an order (section 32) | Online | Within one year of the order | ₹3,000 |
Source: FCRA Online services page, checked 10 November 2026. MHA notified the FCRA (Amendment) Rules, 2026 on 23 June 2026; check the portal for any changed requirement before filing.
What can lead to FCRA rejection, suspension or cancellation?
Applications fail most often on the eligibility tests and on records that do not reconcile: activity reports that do not match accounts, spending that cannot be traced to the objects, or Darpan and Aadhaar data that do not agree. After registration, misuse of funds is the main risk.
- Administrative spending: the 2020 amendment cut the limit on foreign contribution used for administrative expenses from 50% to 20%.
- No onward transfer: foreign contribution cannot be transferred to any other person, including another NGO.
- Suspension: the government may suspend registration for up to 180 days, extendable by another 180 days.
- Inquiry before renewal: MHA may inquire before renewing, including into diversion or misuse of funds.
- Late FC-4: the portal warns that late annual returns attract penal provisions.
Clean books are the best protection. Many NGOs pair FCRA with year-round accounting services and a proper trust audit; see our Form 10B page for the audit side.
Amendment details from the PRS bill summary; we have not quoted penalty amounts we could not confirm.
How CA in Delhi handles FCRA registration
We test eligibility from your audited accounts, prepare the activity-wise spending reconciliation, line up Darpan and the SBI account, file FC-3A or FC-3B and answer MHA queries. The price is agreed as a fixed quote before we begin.
None of our three listed firms lists FCRA as a separate service. Moneymji lists trust registration and Greenwolf Advisors lists regulatory filings and cross-border structuring, so we pass FCRA enquiries to the listed firm or partner professional that handles them and confirm scope in writing. Read their profiles on our chartered accountant firms in Delhi page. Where a chartered accountant's certificate is needed for activity-wise spending, it is signed by a practising CA.
- What you send: registration certificate, deed or MoA, three years of audited accounts and activity reports, office bearers' details, Darpan ID and 12A and 80G orders if any.
- What you get back: an eligibility note, the filed application with acknowledgement, query replies, and a calendar for FC-4 and renewal.
NGOs in Ashok Vihar and North West Delhi can meet us at Netaji Subhash Place. Comparing professionals? See our auditor near me page.
Frequently asked questions
What is the FCRA registration fee?
The fee for FC-3A registration is ₹10,000, paid online through the payment gateway while filing; bank drafts and cheques are not accepted. Prior permission (FC-3B) and renewal (FC-3C) each cost ₹5,000, as shown on FCRA Online in November 2026.
Can a new NGO get FCRA registration?
Not regular registration. The association must have existed for at least three years and spent ₹15 lakh in its chosen field. A newer NGO with a committed foreign donor for a specific activity can apply for prior permission in FC-3B instead.
Is NGO Darpan registration needed for FCRA?
Yes. The FCRA portal says Aadhaar numbers and the Darpan ID are mandatory for all its online services, and NITI Aayog lists FCRA registration and renewal among the uses of the ID. See our NGO Darpan registration page.
How long is FCRA registration valid?
Five years. Apply for renewal in FC-3C four to six months before expiry. If it is not renewed before expiry, registration ceases and the NGO can neither receive nor use foreign contribution.
Do we have to travel to Delhi to open the SBI FCRA account?
No. MHA's FAQ says organisations anywhere in India can open and maintain the designated FCRA account at SBI New Delhi Main Branch without visiting Delhi, following SBI's published procedure. Delhi NGOs can of course visit the branch if needed.
When is the FCRA annual return due?
The annual return in Form FC-4 is due by 31 December for each financial year, so the return for FY 2025-26 is due by 31 December 2026. The portal says late submission attracts penal provisions.
Can we pass foreign funds to a partner NGO?
No. Since the 2020 amendment, foreign contribution cannot be transferred to any other person, even another FCRA-registered NGO. Plan projects so your own organisation spends the funds directly.
Is FCRA needed for donations from NRIs?
It depends on the donor's status under the Act, which is not always obvious. Ask us before accepting the money, because receiving foreign contribution without registration or permission is a breach that is hard to undo.
Can a private limited company get FCRA registration?
MHA's FAQ says yes, a private limited company may register to receive foreign funds if it wishes to do work useful to society. Most applicants are still trusts, societies and Section 8 companies.
Does 80G registration help with FCRA?
They are separate. 80G is about Indian income tax deductions for donors; FCRA is MHA permission for foreign money. Many funders ask for both, along with clean audited accounts.