FOREIGN CONTRIBUTION (REGULATION) ACT (FCRA)
FREQUENTLY ASKED QUESTIONS(FAQ)
I. Introduction to the Foreign Contribution (Regulation) Act, 2010 (FCRA, 2010)
Q.1
What is the purpose of FCRA, 2010?
Ans. FCRA, 2010 has been enacted by the Parliament to
consolidate the law to regulate the acceptance and utilization of foreign
contribution or foreign hospitality by certain individuals or associations or
companies and to prohibit acceptance and utilization of foreign contribution or
foreign hospitality for any activities detrimental to national interest and for
matters connected therewith or incidental thereto.
Q.2 What are the various
acts/rules/guidelines which regulate the flow of foreign contribution to India?
Ans. The flow of foreign contribution to India is
regulated under the Foreign Contribution (Regulation) Act,2010 and the Foreign
Contribution (Regulation) Rules, 2011 (FCRR 2011) read with other notifications/orders
etc., as issued there under from time to time. These are available at the
website https://fcraonline.nic.in.
Q.3 What is the status of the FCRA,
1976 after coming into force of FCRA,2010?
Ans. It has been repealed.
Q.4 To whom is FCRA, 2010 applicable?
Ans. As per Section 1(2) of FCRA, 2010, the provisions
of the act shall apply to:
• i. Whole of India
• ii. Citizens of India outside India; and
• iii. Associate Branches or subsidiaries, outside
India, of companies or bodies corporate, registered or incorporated in India
II. Key Definitions and Concepts
under FCRA, 2010
A. Foreign Contribution
Q.1 What is foreign contribution?
Ans. As defined in Section 2(1)(h) of FCRA, 2010,
"foreign contribution" means the donation, delivery or transfer made
by any foreign source ─
• (i) of any article, not being an article given to a
person* as a gift for his personal use, if the market value, in India, of such
article, on the date of such gift is not more than such sum as may be specified
from time to time by the Central Government by the rules made by it in this
behalf.
• (ii) of any currency, whether Indian or foreign;
• (iii) of any security as defined in clause (h) of
section 2 of the Securities Contracts (Regulation) Act, 1956 and includes any
foreign security as defined in clause (o) of Section 2 of the Foreign Exchange
Management Act,1999.
Explanation1–A donation, delivery or transfer of any article, currency
or foreign security referred to in this clause by any person who has received
it from any foreign source, either directly or through one or more persons,
shall also be deemed to be foreign contribution within the meaning of this
clause.
Explanation 2 ‒ The interest accrued on the foreign contribution
deposited in any bank referred to in sub-section (1) of Section 17 or any other
income derived from the foreign contribution or interest thereon shall also be
deemed to be foreign contribution within the meaning of this clause.
Explanation3‒Any amount received, by any person from any foreign source
in India, by way of fee (including fees charged by an educational institution
in India from foreign student) or towards cost in lieu of goods or services
rendered by such person in the ordinary course of his business, trade or
commerce whether within India or outside India or any contribution received
from an agent or a foreign source towards such fee or cost shall be excluded
from the definition of foreign contribution within the meaning of this clause.
* In terms of FCRA, 2010 "person" includes ‒
• (i) an individual;
• (ii) a Hindu undivided family;
• (iii) an association;
• (iv) a company registered under section 25 of the Companies Act,1956
(now Section 8 of Companies Act, 2013).
Q.2 Who can receive foreign contribution?
Ans. Any “Person” can receive foreign contribution subject to the
following conditions:-
• a) It must have a definite cultural, economic, educational, religious
or social programme.
• b) It must obtain the FCRA registration/prior permission from the
Central Government
• c) It must not be prohibited under Section 3 of FCRA, 2010.
Q.3 Who cannot receive foreign contribution?
Ans. As defined in Section 3(1) of FCRA, 2010, the following are
prohibited to receive foreign contribution:
• (a) candidate for election;
• (b) Correspondent, columnist, cartoonist, editor, owner, printer or
publisher of a registered newspaper;
• (c) Public Servant, Judge, Government servant or employee of any
corporation or any other body controlled or owned by the Government;
• (d) Member of any legislature;
• (e) Political party or office bearer thereof;
• (f) organization of a political nature as may be specified under
sub-section (1) of Section 5 by the Central Government.
• (g) association or company engaged in the production or broadcast of
audio news or audio visual news or current affairs programmes through any
electronic mode, or any other electronic form as defined in clause (r) of
sub-section (1) of Section 2 of the Information Technology Act, 2000 or any
other mode of mass communication;
• (h) Correspondent or columnist, cartoonist, editor, owner of the
association or company referred to in point (g).
• (i) Individuals or associations who have been prohibited from receiving
foreign contribution.
Q.4 Can foreign contribution be received in rupees? Ans. Yes. Any donation, delivery or
transfer received from a ‘foreign source’ whether in rupees or in foreign
currency is construed as ‘foreign contribution’ under FCRA, 2010. Such
transactions including interest on foreign contribution or income derived from
foreign contribution even in rupees term are considered as foreign
contribution.
Q.5 Will interest or any other income earned from
foreign contribution (FC) be considered foreign contribution?
Ans. Yes. It will become part of F.C. Please see Explanation 2 under
Question 1.
Q.6 Whether interest or any other income earned out of
foreign contribution be shown as fresh foreign contribution receipt during that
year or not?
Ans. No. The interest or any other income earned out of foreign
contribution should be shown against Column 2(i)(b) in the annual return (Form
FC-4) during the year in which it is earned. Such interest or income would be
considered as F.C.
Q.7 Whether earnings from foreign client(s) by a
person in lieu of goods sold or a service rendered by it is treated as foreign
contribution?
Ans. No. As clarified at Explanation 3 under section 2(1)(h), foreign
contribution excludes earnings from foreign client(s) by a person in lieu of
goods sold or services rendered by it as this is a transaction of commercial
nature/quid pro quo in the normal course of business trade etc within or
outside India.
Q.8 whether donation given by Non-Resident Indians
(NRIs) is treated as ‘foreign contribution’?
Ans. Contributions made by a citizen of India living in another country
(i.e., Non-Resident Indian), from his personal savings, through the normal
banking channels, is not treated as foreign contribution. However, while
accepting any donations from such NRI, it is advisable to obtain his/her
passport details to ascertain that he/she is actually an Indian citizen.
Q.9 Whether donation given by an individual of Indian
origin and having foreign nationality is treated as ‘foreign contribution’?
Ans. Yes. Donation from an Indian origin person who has acquired
foreign citizenship is treated as foreign contribution. This will also apply to
PIO / OCI cardholders. They are foreigners. However, this will not apply to
'Non-resident Indians', who still hold Indian citizenship as they are not
foreigners.
Q.10 Whether foreign remittances received from a
relative are to be treated as foreign contribution as per FCRA, 2010?
Ans. No. As per section 4(e) of FCRA,2010 and Rule 6 of FCRR ,2011,
even the persons prohibited under section 3, i.e., persons not permitted to
accept foreign contribution, are allowed to accept foreign contribution from
their relatives. However, in terms of Rule 6 of FCRR, 2011, any person
receiving foreign contribution in excess of ten lakh rupees or equivalent
thereto in a financial year from any of his relatives shall inform the Central
Government in electronic Form FC-1 within three months from the date of receipt
of such contribution. This form may be filled online on the website:
https://fcraonline.nic.in
Q.11 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?
Ans. Yes. Since, subject to the provisions of Section 10, even the
persons specified under section 3, i.e., persons not permitted to accept
foreign contribution, are allowed to receive foreign contribution for the
purposes listed in section 4, it is obvious that Individuals in general and a
HUF are permitted to accept foreign contribution without permission for the
purposes listed in section 4. However, it should be borne in mind that the
monetary limit for acceptance of foreign contribution in the form of any
article given as gift to a person for his personal use has been specified as
Rs. one lakh vide FCR Amendment Rules, 2019.
Q.12 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? Ans. No. “Delegate/participation Fees” paid
by foreign delegates/participants for participation in a conference/seminar and
which is utilized for the purpose of meeting the expenditure of hosting the
conference/seminar is not treated as foreign contribution and as such no
permission under FCRA is required by the recipient.
Q.13 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?
Ans. The limit has been specified as Rs. One lakh through insertion of
the following Rule 6A in FCRR, 2011 vide the Foreign Contribution (Regulation)
(Second Amendment) Rules, 2019 [G.S.R. 659 (E) dated 16th September, 2019]:
"6A. When articles gifted for personal use do not amount to foreign
contribution. - Any article gifted to a person for his personal use whose
market value in India on the date of such gift does not exceed rupees one lakh
shall not be a foreign contribution within the meaning of sub-clause (i) of
clause (h) of sub-section (1) of section (2).
B. Foreign Source
Q.14 What is a foreign source?
Ans. Foreign source, as defined in Section 2(1) (j) of FCRA, 2010
includes:-
• (i) the Government of any foreign country or territory and any agency
of such Government;
• (ii) any international agency, not being the United Nations or any of
its specialized agencies, the World Bank, International Monetary Fund or such
other agency as the Central Government may, by notification, specify in this
behalf;
• (iii) a foreign company;
• (iv) a corporation, not being a foreign company, incorporated in a
foreign country or territory;
• (v) a multi-national corporation referred to in sub-clause (iv) of
clause (g) of section 2 of FCRA,2010;
• (vi) a company within the meaning of the Companies Act, 1956, and
more than one-half of the nominal value of its share capital is held, either
singly or in the aggregate, by one or more of the following, namely:- a. the
Government of a foreign country or territory; b.the citizens of a foreign
country or territory; c. corporations incorporated in a foreign country or
territory; d. trusts, societies or other associations of individuals (whether
incorporated or not), formed or registered in a foreign country or territory;
e. foreign company;
provided that where the nominal value of share capital is within the
limits specified for foreign investment under the Foreign Exchange Management
Act, 1999, or the rules or regulations made thereunder, then, notwithstanding
the nominal value of share capital of a company being more than one-half of
such value at the time of making the contribution, such company shall not be a
foreign source.
• (vii) a trade union in any foreign country or territory, whether or
not registered in such foreign country or territory;
• (viii) a foreign trust or a foreign foundation, by whatever name
called, or such trust or foundation mainly financed by a foreign country or
territory;
• (ix) a society, club or other association or individuals formed or
registered outside India;
•(x) a citizen of a foreign country;”
NOTE – A few bodies/ organizations of the United Nations, World Bank
and some other International agencies/multi lateral organisations are exempted
from this definition, and are not treated as foreign source. Hence, the funds
received from them are not considered as foreign contribution. List of such
bodies / organizations, which are not treated as ‘foreign source’, are
available on the website https://fcraonline.nic.in.
Q.15 Whether an Individual of Indian Origin who has
acquired foreign nationality is treated as foreign source?
Ans. Yes. The contribution received from all the non- Indian Passport
Holders is treated as “Foreign Source.”
Q.16 What is a foreign company?
Ans. Please see section 2(1)(g) of FCRA, 2010. Foreign company means
any company or association or body of individuals incorporated outside India
and includes-
•a) a foreign company within the meaning of Section 379 of the
Companies Act,2013
• b) a company which is a subsidiary of a foreign company
• c) the registered office or principal place of business of a foreign
company referred to in sub-clause (i) or company referred to in sub-clause(ii);
• d) a multi-national corporation
Q.17 What is a Multinational Corporation?
Ans. As per explanation given under clause (g) of sub-section 1 of
Section 2 of FCRA, 2010 a corporation incorporated in a foreign country or
territory shall be deemed to be a multi-national corporation if such
corporation,-
• (a) has a subsidiary or a branch or a place of business in two or
more countries or territories; or
• (b) carries on business, or otherwise operates, in two or more
countries or territories;
Q.18 Whether a Company incorporated in India under the
Companies Act, 2013 having its operations in 2 or more countries is to be
treated as a MNC under FCRA, 2010?
Ans. No
C. Other Key Definitions and Concepts
Q.19 What is a candidate for election?
Ans. A candidate for election means a person who has been duly
nominated as a candidate for election to any legislature with effect from the
date of his such nomination.
Q.20 What is a registered newspaper?
Ans. “registered newspaper” means a newspaper registered under the
Press and Registration of Books Act, 1867.
Q.21 what is a political party?
Ans. Please see section 2(1)(4) of FCRA, 2010. “Political party” means
–
• (i) an association or body of individual citizens of India –
• A) to be registered with the Election Commission of India as a
political party under section 29A of the Representation of the People Act,
1951; or
• B) which has setup candidates for election to any Legislature, but is
not so registered or deemed to be registered under the Election Symbols
(Reservation and Allotment) Order, 1968;
• (ii) a political party mentioned in column 2 of Table 1 and Table 2
to the notification of the Election Commission of India No. 56/J&K/02,
dated the 8th August, 2002, as in force for the time being;
III. Registration and Prior Permission
Q.1 How does a person obtain permission to accept
Foreign Contribution?
Ans. There are two modes of obtaining permission to accept foreign
contribution according to FCRA, 2010:
• i. Registration
• ii. Prior Permission
A. Eligibility
Q.2 what are the eligibility criteria for grant of
registration?
Ans. For grant of registration under FCRA, 2010, the association
should:
• (i) be registered under an existing statute like the Societies
Registration Act, 1860 or the Indian Trusts Act, 1882 or section 25 of the
Companies Act, 1956 (Now Section8 of Companies Act, 2013) etc;
• (ii) be in existence for at least three years and has undertaken
reasonable activity in its chosen field for the benefit of the society for
which the foreign contribution is proposed to be utilised. The applicant
NGO/association will be free to choose its items of expenditure (excluding the
administrative expenditure as defined in Rule 5 of FCRR, 2011) to become
eligible for the minimum threshold of Rs. 15.00 lakh spent during the last
three years. If the association wants inclusion of its capital investment in
assets like land, building, other permanent structures, vehicles, equipments
etc, then the Chief Functionary shall have to give an undertaking that these
assets shall be utilized only for the FCRA activities and they will not be
diverted for any other purpose till FCRA registration of the NGO holds.
Q.3 What are the eligibility criteria for grant of
prior permission?
Ans. An organization in formative stage is not eligible for certificate
of registration. Such organization may apply for grant of prior permission
under FCRA, 2010. Prior permission is granted for receipt of a specific amount
from specific donor/donors for carrying out specific activities/projects. For
this purpose, the association should meet following criteria:
• (i) be registered under an existing statute like the Societies
Registration Act, 1860 or the Indian Trusts Act, 1882 or section 25 of the
Companies Act, 1956 etc;
• (ii) submit a specific commitment letter from the donor indicating
the amount of foreign contribution and the purpose for which it is proposed to
be given; and • (iii)For Indian recipient organizations and foreign donor
organizations having common members, FCRA Prior Permission shall be granted to
the Indian recipient organizations subject to its satisfying the following:
• i) The Chief Functionary of the recipient Indian organization should
not be a part of the donor organization.
• ii) At least 75% of the office-bearers/ members of the Governing body
of the Indian recipient organization should not be members/employees of the
foreign donor organization.
• iii) In case of foreign donor organization being a single
person/individual that person should not be the Chief Functionary or office
bearer of the recipient Indian organization.
• iv) In case of a single foreign donor, at least 75% office
bearers/members of the governing body of the recipient organization should not
be the family members and close relatives of the donor.
Q.4 What are the conditions to be met for the grant of
registration and prior permission?
Ans. In terms of Sec.12 (4) of FCRA, 2010, the following shall be the
conditions for the grant of registration and prior permission:
(a) The 'person' making an application for registration or grant of
prior permission-
• i. is not fictitious or benami;
• ii. has not been prosecuted or convicted for indulging in activities
aimed at conversion through inducement or force, either directly or indirectly,
from one religious faith to another;
• iii. has not been prosecuted or convicted for creating communal
tension or disharmony in any specified district or any other part of the
country;
• iv. has not been found guilty of diversion or mis-utilisation of its
funds;
• v. is not engaged or likely to engage in propagation of sedition or
advocate violent methods to achieve its ends;
• vi. is not likely to use the foreign contribution for personal gains
or divert it for undesirable purposes; • vii. has not contravened any of the
provisions of this Act;
• viii. has not been prohibited from accepting foreign contribution;
• ix. the person being an individual, such individual has neither been
convicted under any law for the time being in force nor any prosecution for any
offence is pending against him.
• x. the person being other than an individual, any of its directors or
office bearers has neither been convicted under any law for the time being in
force nor any prosecution for any offence is pending against him.
(b) the acceptance of foreign contribution by the association/ person
is not likely to affect prejudicially– • i. the sovereignty and integrity of
India;
• ii. the security, strategic, scientific or economic interest of the
State;
• iii. the public interest;
• iv. freedom or fairness of election to any Legislature;
• v. friendly relation with any foreign State;
• vi. harmony between religious, racial, social, linguistic, regional
groups, castes or communities.
(c) the acceptance of foreign contribution-
• i. shall not lead to incitement of an offence;
• ii. shall not endanger the life or physical safety of any person.
Q.5 Can a private limited company or a partnership
firm get registration or prior permission under FCRA, 2010?
Ans. Yes, a private limited company too may seek prior
permission/registration for receiving foreign funds in case they wish to do
some work useful/beneficial to society.
Q. 6 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?
Ans. Yes. The definition of the ‘person’ under section 2(1)(m) in the
Foreign Contribution (Regulation) Act,2010 includes any individual and a ‘Hindu
Undivided Family’ among others. As such an Individual or an HUF is also
eligible to apply for certificate of registration or prior permission to accept
foreign contribution.
Q.7 Whether organisations under Central/State
Governments are required to obtain registration or prior permission under FCRA,
2010 for accepting foreign contribution?
Ans. Yes. However all organizations (not being a political party),
constituted or established by or under a Central Act or a State Act or by any
administrative or executive order of the Central Government or any State
Government and wholly owned by the respective Government and required to have
their accounts compulsorily audited by the Comptroller and Auditor General of
India (CAG) or any of the agencies of the CAG, are exempted from the operation
of all the provisions of FCRA, 2010.
B. Executive Committee
Q.8 Whether foreigners can be appointed as Executive
Committee members of an association seeking registration or prior permission?
Ans. Organizations having foreign nationals, other than of Indian
origin, as members of their executive committees or governing bodies are
generally NOT permitted to receive foreign contribution. However,
foreigners may be allowed to be associated with such associations in an
ex-officio capacity, if they are representing multilateral bodies, foreign
contribution from whom is exempted from the purview of the Foreign Contribution
(Regulation) Act, 2010, or in a purely honorary capacity depending upon the
person’s stature in his/her field of activity.
Relaxation may be considered on case to case basis by an authority
higher than the competent authority, if any of the following grounds is met:
i. the foreigner is married to an Indian citizen;
• ii. the foreigner has been living and working in India for at least
five years;
• iii. the foreigner has made available his/her specialized knowledge,
especially in the medical and health related fields on a voluntary basis in
India, in the past;
• iv.the foreigner is a part of the Board of Trustees/Executive
Committee in term so the provisions in an inter-governmental agreement;
• v. the foreigner is part of the Board of Trustees/Executive
Committee, in an ex-officio capacity representing a multilateral body which is
exempted from the definition of foreign source.
Q.9 Whether Government servants, Judges and employees
of a Government owned/controlled company/body can be on the executive
committees/boards of an association?
Ans. Yes. The legal entity of a 'person' under FCRA, 2010 is distinct
from an individual person. Therefore, individuals who cannot receive foreign
contribution may happen to be on the executive committees/boards of such an
association.
Q.10 Whether the registration certificate or prior
permission granted under the repealed FCRA, 1976 shall remain valid when FCRA,
2010 has come into force?
Ans. Yes. An association granted prior permission or registration under
the repealed FCRA, 1976 shall be deemed to have been registered or granted
prior permission, as the case may be, under FCRA, 2010.
Registration granted under FCRA, 1976 remained valid for a period of 5
years from the 1st May, 2011, i.e., up to the 30th April,2016 & if it was
renewed, then for a further period of five years.
Q. 11 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?
Ans. No. Prior permission granted under FCRA, 1976 remains valid under
FCRA, 2010 till receipt and full utilisation of the amount of FC for which the
permission was granted.
C. How to apply
Q.12 How to submit application for grant of
registration/prior permission?
Ans. Application for grant of registration and prior permission is to
be submitted online in form FC-3 A and FC-3 B respectively on the website-
https://fcraonline.nic.in.
Q.13 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?
Ans. No. All requisite documents are to be uploaded with the
application online only and no physical copies shall be accepted by MHA under
any circumstances. All physical documents, even if received, shall be returned
to sender immediately.
D. Filling of online form
Q.14 How to fill online form for filing application
for grant of registration / prior permission?
Ans. The online application form FC-3A for registration / FC-3B for
prior permission has been designed in an easy to fill format. The applicant
will find instructions on each web page of online form while filling the
application.
Q.15 How to rectify an error in the application for
registration or prior permission that has already been submitted online?
Ans. No rectification of error is allowed after the application has
been finally submitted online. In case of error, please Contact Support Centre/
Help Desk of the FCRA.
E. Required documents
Q.16 Are Aadhar Number and Darpan ID mandatory for all
members and NGOs respectively?
Ans. For all FCRA services provided through online portal, Aadhar
Number & Darpan ID are mandatory.
Q.17 What are the documents to be uploaded with the
application for grant of registration?
Ans. The applicant should be ready with the scanned copies of the
following documents before filing the application online:
(A) Registration
• (i) jpg file of signature of the chief functionary (size: 50kb)
• (ii) self-certified copy of registration certificate/Trust deed etc.,
of the association (size:1mb) [if not in English/ Hindi, please also upload
copy translated into English/Hindi].
•(iii) self-certified copy of relevant pages of Memorandum of
Association/ Article of Association showing aim and objects of the association.
(size :5mb) [if MOA/Article of Association is not in English/ Hindi, please
also upload copy translated into English/Hindi]
• (iv) Activity Report indicating details of activities during the last
three years ;(size :3mb)
• (v) Copies of relevant audited statement of accounts for the past
three years (Assets and Liabilities, Receipt and Payment, Income and
Expenditure) clearly reflecting expenditure incurred on aims and objects of the
association and on administrative expenditure; (size:5mb)
• (vi) Fee of Rs. 10,000/- is to be paid online through payment
gateway.
• (vii) Affidavit from each office bearer in Proforma AA.
(B) Prior Permission
• (i) jpg file of signature of the chief functionary(size:50kb)
• (ii) self-certified copy of registration certificate/Trust deed etc.,
of the association (size:1mb) [if not in English/ Hindi, please also upload
copy translated into English/Hindi].
• (iii) duly signed Commitment Letter from Donor. (size:5mb)
• (iv)If functioning as editor, owner, printer or publisher of a
publication registered under the Press and Registration of Books Act, 1867, a
certificate from the Registrar of Newspapers for India that the publication is
not a newspaper in terms of section 1(1) of the said Act.
• (v) Fee of Rs. 5000/- is to be paid online through payment gateway.
• (vi) Project Report for which FC will be received. (size:3mb)
• (vii) Affidavit from each office bearer in Proforma AA.
Note: Please ensure that documents are scanned in proper resolution so
that these are legible.
Q.18 Whether all pages of MoA are to be uploaded in
the online forms FC-3A, FC-3B, FC-3C?
Ans. A Memorandum of Association (MOA) is a legal document prepared in the
formation and registration process of a limited liability company to define its
relationship with shareholders. The MOA is accessible to the public and
describes the company’s name, physical address of registered office, names of
shareholders and the distribution of shares, The MOA and the Articles of
Association serve as the constitution of the company.
Q.19 What is the form of Audited Statements which are
to be uploaded with the FC-3A, FC-3B, FC-3C Forms?
Ans. An Audited statement of accounts for the past three years (Assets
and Liabilities, Receipt and Payment, Income and Expenditure) clearly
reflecting expenditure incurred on aims and objects of the association and on
administration, duly signed by the chartered Accountant with his membership
number.
Q.20 What are the limits of File sizes for uploading?
Ans. The applicant will find instructions attached regarding the
uploading limit of File size on web page of online form while filing the
application.
Q.21 Is recommendation of District Collector or Deputy
Commissioner or District Magistrate mandatory for submission of an application
for registration or prior permission?
Ans. No. Submission of verification certificate from the District
Collector or Deputy Commissioner or District Magistrate is not required.
Q.22 Office bearers mentioned in FC-3A/3B/3C are
different from MOA/trust deed. Do I need to submit supporting documents?
Ans. You have to upload resolutions/ any other supporting document as
proof of appointment of such members who are not in MOA/trust deed.
F. Payment of fee
Q.23 What is the amount of fee for grant of
registration and prior permission and renewal?
Ans. For registration the association is required to pay a fee of Rs.
10,000/-, for prior permission, the fee is Rs. 5,000/- and for renewal, the fee
is Rs 5000/- only.
Q.24 How to make payment of fee. Can the fee be paid
through Bank draft/cheque etc.
Ans. The fee is to be paid while filling online form through payment
gateway. No Bank draft/cheque is accepted.
G. Status of Online Form
Q.25 How to find the status of pending application for
registration/prior permission/renewal?
Ans. Status of pending applications for grant of registration/prior
permission/renewal may be checked on-line at fcraonline services using user ID
and password created at the time of filing application. Application status can
also be tracked on website https://fcraonline.nic.in.
IV. Acceptance and Utilization of Foreign Contribution
A. Acceptance
Q.1 From whom an association registered/granted prior
permission under FCRA, 2010 can accept the foreign contribution?
Ans. Associations registered or granted prior permission under FCRA,
2010 should ensure that they received foreign contribution only from a legitimate
foreign source and for activities as prescribed under the Act.
Q.2 Is it mandatory for existing NGOs also to open
‘FCRA account’ in SBI, Sansad marg, Main branch, New Delhi & How?
Ans. FCRA registered NGO shall have to open ‘FCRA account’ in SBI,
Sansad marg, Main branch, New Delhi for receipt of foreign contribution.
Organisations located anywhere in India can open and maintain designated FCRA
account at SBI, Main branch, New Delhi without visiting physically to New
Delhi. In this regard, a detailed SOP of State Bank of India is available in
public domain on the portal of SBI & FCRA.
Q.3 Can existing bank account other than SBI receive
foreign contribution?
Ans. No, as per amendment under FCRA, 2010, no organization shall
receive foreign contribution in any bank/ branch account other than SBI, Main
branch, New Delhi.
Q.4 Are there any banned organizations from whom
foreign contribution should not be accepted?
Yes. FCRA is meant to ensure that foreign contribution is received from
legitimate sources and utilised for legitimate purposes by any person.
Q.5 Whether the amount of foreign contribution for
which prior permission has been granted can be received by an association in
installments?
Ans. Yes. There is no bar on receiving such foreign contribution in
installments. However, the aggregate amount should not exceed the specified
total amount for which prior permission has been granted. The association shall
have to submit the mandatory online return in FC-4 form for receipt and
utilization of the foreign contribution on a yearly basis, till the amount of
foreign contribution is fully utilized. Even if no transaction takes place
during a year, a NIL return should be submitted.
B. Administrative Expenses
Q.6 What are the administrative expenses as per
FCRA,2010?
Ans. Rule 5 of FCRR, 2011 defines that administrative expenses include
the following:
• (i) Salaries, wages, travel expenses or any remuneration realised by
the Members of the Executive Committee or Governing Council of the person;
• (ii) all expenses towards hiring of personnel for management of the
activities of the person and salaries, wages or any kind of remuneration paid,
including cost of travel, to such personnel;
• (iii) all expenses related to consumables like electricity and water
charges, telephone charges, postal charges, repairs to premise(s) from where
the organisation or Association is functioning, stationery and printing
charges, transport and travel charges by the Members of the Executive Committee
or Governing Council and expenditure on office equipment;
• (iv) cost of accounting for and administering funds;
• (v) expenses towards running and maintenance of vehicles;
• (vi) cost of writing and filing reports;
• (vii) legal and professional charges; and
• (viii) rent of premises, repairs to premises and expenses on other
utilities;
Provided that the expenditure incurred on salaries or remuneration of
personnel engaged in training or for collection or analysis of field data of an
association primarily engaged in research or training shall not be counted
towards administrative expenses: Provided further that the expenses incurred
directly in furtherance of the stated objectives of the welfare-oriented
organization shall be excluded from the administrative expenses such as
salaries to doctors of hospital, salaries to teachers of school etc.
C. Utilisation of funds
Q.7
Can foreign contributions be invested in Mutual Funds or other speculative
investments? Ans. No. Speculative activities have been defined in Rule 4 of
FCRR, 2011 as under:-
• (a) any activity or investment that has an element of risk of
appreciation or depreciation of the original investment, linked to market
forces, including investment in mutual funds or in shares; • (b) participation
in any scheme that promises high returns like investment in chits or land or
similar assets not directly linked to the declared aims and objectives of the
organization or association. Every association shall maintain a separate
register of investments. Every such register of investments maintained under
sub-rule (3) shall be submitted for audit.
Q.8 Can capital assets purchased with the help of
foreign contributions be acquired in the name of the office bearers of the
association?
Ans. No. Every asset purchased with foreign contribution should be
acquired and possessed in the name of the association since an association has
a separate legal entity distinct from its members.
Q.9 Can an association invest the foreign contribution
received by it in profitable ventures and proceeds can be utilized for welfare
activities?
Ans. No. The associations are granted registration/Prior Permission
under the FCRA Act 2010 for receiving FC for certain purpose/objectives.
Accordingly FC should be utilized for the purpose only for which it is granted
registration or prior permission.
Q.10 Can foreign contribution be received in and utilised
from multiple Bank Accounts? Ans.
The foreign contribution should be received only in the exclusive single “FCRA
account” of New Delhi Main Branch of SBI (also called designated FC account),
as mentioned in the order for registration or prior permission granted and
shall be independently maintained by the associations. Besides, this “FCRA
Account”, the association may also open “another FCRA Account” in any scheduled
bank of its choice & link these accounts for transfer of foreign
contribution. Also, one or more accounts (called Utilization Account) in one or
more scheduled banks may be opened by the association for ‘utilising’ the
foreign contribution after it has been received in the designated FCRA bank
account, provided that no fund other than foreign contribution shall be
received or deposited in such account or accounts and in all cases of any
change, intimation in FC-6D is to be given online within 45 days of opening of
such account.
Q.11 Can an association transfer foreign contribution
from one utilization account to another utilization account?
Ans. Under the amended FCRA, 2010, no foreign contribution can be
transferred by the recipient to any other NGO/person.
D. Transfer of Foreign Contribution
Q.12 Can an association having registration or prior
permission transfer the FC received by it to another organization? If yes, then
what is the process to do so? Is there any restriction on transfer of funds to
other organisations?
Ans. Under the amended FCRA, 2010, no foreign contribution can be
transferred by the recipient to any other NGO/person.
E. Maintenance of Accounts
Q.13 Can foreign contribution be mixed with local
receipts?
Ans. No. Accounts and records relating to receiving and utilization of
foreign contribution are to be maintained exclusively/ separately.
V. Filing of Annual Returns
Q.1 Is online submission of annual returns mandatory?
Ans. Yes, Annual returns are to be filed online at
https://fcraonline.nic.in. No hard copy of the returns shall be accepted in
FCRA Wing of Ministry of Home Affairs.
Q.2 What is the last date for online filing of
returns?
Ans. The return is to be filed online for every financial year (1st April to 31st March) within a period of nine months from
the closure of the year i.e. by 31st December each year.
Q.3 What is the procedure for filing Annual Returns?
Ans. The Annual return is to be submitted online at
https://fcraonline.nic.in in prescribed Form FC-4, duly accompanied by balance
sheet and statement of receipt and payment, which is certified by a Chartered
Accountant. Submission of a ‘NIL’ return, even if there is no
receipt/utilization of foreign contribution during the year, is also mandatory.
However, in such case, certificate from Chartered Accountant, audited statement
of accounts is not required to be uploaded.
Annual Return are to be filed online at https://fcraonline.nic.in
For further details, please refer to Rule 17 of the foreign
contribution (Regulation) Rules, 2011 (FCRR, 2011)
Q.4 For how many years an association which has been
granted prior permission to receive foreign contribution should file the
mandatory annual return?
Ans. The association should file the mandatory annual return on a
yearly basis, till the amount of foreign contribution is fully utilized. Even
if no transaction takes place during a year, a NIL return should be submitted.
Q.5 What are the consequences of not filling the
annual returns on time?
Ans. An association not filing annual return on time may face the
following consequences: • (1) Imposition of penalty for late submission of
return.
• (2) Cancellation of registration
• (3) Prosecution for violation of provisions of FCRA, 2010.
VI. Banks and Banking related issues
Q.1 Are there any specified banks for the purpose of
FCRA,2010?
Ans. The “FCRA Account” under Section 17(1) of the Act can be opened
only in the New Delhi Main Branch of SBI. “Another FCRA Account” and
utilization account/accounts can be opened in any scheduled bank. It should be
a PFMS integrated Bank.
Q.2 Whether an association needs to open an exclusive
FC account before submission of an application for registration or prior
permission?
Ans. Yes. Since the FCRA account through which foreign contribution is
proposed to be received and utilised is to be mentioned in the application
seeking registration or prior permission, as the case may be, the association
has to open such an exclusive “FCRA Account” in the New Delhi Main Branch of
SBI. This A/c number would be mentioned in the letter granting registration or
prior permission to the association.
Q.3 Whether Bank should allow an association which is
applying for registration or prior permission under FCRA, 2010 to open an FCRA
account with INR?
Ans. Yes. However, New Delhi Main Branch of SBI shall not allow any
foreign inward remittance in that A/c till such time the association is granted
registration or prior permission, as the case may be.
Q.4 Should the Banks report transactions pertaining to
foreign contributions which are returned to the remitter by the beneficiary
Association for want of registration/prior permission from MHA? Ans. It is not necessary for the bank to
report such foreign contribution that is returned to the donor without
crediting in the account of the recipient.
Q.5 Minimum Balance requirements in FC Accounts?
Ans. There is no such requirement under FCRA, 2010.
VII. Change in Name, Address, Objectives, FC Account
details etc.
Q.1 What is the procedure for intimating change in the
name and aims and objects of an association registered under FCRA?
Ans. Intimation for change in the name/address of the association,
intimation is to be given online in Form FC-6A within 45 days and self
certified copy of amendment approved by local/relevant authority is to be
uploaded and similarly, for aims and objects form FC-6B is available online.
Q.2 What is the procedure for change of utilisation
Bank Account?
Ans. For change of the utilization account, an intimation is to be
given online in Form FC-6 D within 45 days of such change with uploading of
certificates from the concerned banks regarding the change.
Q.3 Whether intimation regarding the change of Members
of the Executive Committee/Governing Council of the association is to be given
to the Government?
Ans. Yes. If at any point of time, such change causes replacement of
original Members of the Executive Committee/Governing Council of the
association, intimation is to be given online in Form FC-6 E to MHA within 45
days of such change.
VIII. Renewal of registration
Q.1 Whether the certificate of registration is to be
renewed?
Ans Yes, As per Section 16 of FCRA, 2010 every person who has been
granted a certificate of registration under Section 12 thereof shall have such
certificate renewed within six months before the expiry of the period of the
certificate.
Q.2 What is the process for renewal of registration?
Ans. Associations which desire to renew their registration certificate
shall apply online only in Form FC-3C within 6 months before the expiry of
their existing registration certificate. After successful payment of fees only,
the application is deemed to have been completed.
Q.3 When should an Association which has been granted
registration under FCRA 2010 apply for renewal of registration?
Ans. In terms of Rule12 (2) of FCRR, 2011, an Association registered
under FCRA should apply in Form FC-3C for renewal of its registration six
months before the date of expiry of the certificate of registration.
Q.4 What are the requirements by the applicant for
renewal of registration?
Ans. Darpan id, verification of aadhaar number of each member,
details of FCRA account of SBI, Main Branch New Delhi, signature of Chief
Functionary, seal of the association, registration certificate of the
association, Memorandum of Association/ Trust Deed, FCRA Registration
Certificate of association issued by MHA and affidavit in prescribed proforma AA
to be executed by each member individually on Non- Judicial Stamp Paper of Rs.
10 attested by Notary Public or 1st
Class Magistrate are to be
uploaded for renewal of registration.
Q.5 What happens if the association does not apply for
renewal of registration?
Ans. The existing registration under FCRA, 2010, will cease from the
date of completion of the period of five years from the date of grant of
registration and will not be eligible for receipt & utilization of foreign
contribution. In such a case, the association has to apply afresh for grant of
registration.
Q.6 What are Statutory Compliances before seeking
renewal of registration.
Ans. The person/associations must have filed all previous ARs, Darpan
ID, aadhaar number of each member and designated “FCRA Account” in SBI, Main
Branch New Delhi. Filing of AR is mandatory for even ‘NIL’ FC receipt.
IX. Revision of an order under section 32 of the FCRA,
2010.
Q.1 Who is eligible to submit revision application?
Ans. Any person who is registered under the Foreign Contribution
(Regulation) Act, 2010 (FCRA 2010) and rules made thereunder and is aggrieved
of an order of the Central Government may prefer revision application in terms
of section 32 of the FCRA 2010 and rule 20 of the Foreign Contribution
(Regulation) Rules, 2011 (FCRR 2011).
Q.2 How can an association file an application for
revision of an order passed by the competent authority under FCRA, 2010?
Ans. An application for revision of an order shall be made to the
Secretary, Ministry of Home Affairs, Government of India, New Delhi in
electronic form only.
Q.3 Can revision application be sent through physical
mode (on paper mode)?
Ans. No. With effect from 1st September 2022,
applications are acceptable only in electronic mode.
Q.4 What is the procedure for an association to file
an application for revision of an order passed by the competent authority under
FCRA, 2010?
Ans. Any organization who wants to file an application for revision of
an order passed by the competent authority may upload a scanned copy of its
application on the FCRA web portal
(https://fcraonline.nic.in/) under main heading “Services under FCRA”,
Sub heading “Revision Application against Section 32, FCRA 2010”.
Q.5 Is it required to send physical copy of
electronically filed revision application to Ministry of Home Affairs (MHA)?
Ans. There is no need to send physical copy of revision application or
any related document to MHA.
Q.6 Is there any format of revision application?
Ans. No. Scanned copy of duly signed application in plain paper is
acceptable.
Q.7 Is applicant required to submit justification for
revision of Order?
Ans. Yes. Justification for revision of Order must be submitted online
along with the supporting documents, if any.
Q.8 What is the fee for making an application for
revision of an order passed by the competent authority under FCRA, 2010?
Ans. A fee of Rs.3000/- (Three Thousand only) must be paid through the
payment gateway specified by the Central Government.
Q.9 What is the time limit for making an application
for revision of an order passed by the competent authority under FCRA, 2010?
Ans. The application must be made within one year from the date on
which the order in question was communicated or the date on which it otherwise
came to know of it, whichever is earlier.
X. Offences and Penalties and Compounding of certain
offences.
Q.1 What are the offences and penalties under FCRA,
2010?
Ans. Under section 41, the government has issued a gazette notification
dated 01.07.2022 which is highlighted as below:
|
TABLE Sr. No. |
Offence |
Amount of Penalty |
|||
|
(1) |
(2) |
(3) |
|||
|
1. |
Offence punishable under section 35 for accepting
any hospitality in contravention of section 6 of the Act. |
Ten thousand rupees |
|||
|
2. |
Offence punishable under section 37 for transferring
any foreign contribution to any other person in contravention of section 7 of
the Act or any rule made thereunder: Provided that transfer of foreign contribution |
One lakh rupees or ten per cent of such transferred
foreign contribution, whichever is higher. |
|||
|
(inclusive of more than one instances of transfer,
if any) shall be compoundable only once. |
|
||||
|
3. |
Offence punishable under section 37 for defraying of
foreign contribution beyond twenty per cent of the contribution received for
administrative expenses in contravention of section 8 of the Act. |
One lakh rupees or five per cent of such foreign
contribution so defrayed beyond the permissible limit, whichever is higher. |
|
||
|
4. |
Offence punishable under section 35 for accepting
foreign contribution in contravention of section 11 of the Act. |
One lakh rupees or thirty per cent. of the foreign
contribution received, whichever is higher. |
|
||
|
5. |
Offences punishable under section 37 read with
section 17 of the Act for- (a) receiving foreign contribution in any account
other than specified account in his application for grant of certificate; (b) non-reporting the prescribed amount of foreign
remittance or source and manner of such remittance by banks and authorised
persons. (c) receiving and depositing any fund other than
foreign contribution in the account or accounts opened for receiving foreign
contribution or for utilising the foreign contribution. |
One lakh rupees or five per cent of the foreign
contribution received in such account, whichever is higher; One lakh rupees or three per cent of the foreign
contribution received or deposited in such account, whichever is higher. One lakh rupees or two per cent. of such deposit,
whichever is higher. |
|
||
|
6. |
Offence punishable under section 37 for
non-furnishing of intimation of the amount of each foreign contribution
received and the source from which and in the manner in which, such foreign
contribution is received as required under section 18 of the Act. |
One lakh rupees or five per cent of the foreign
contribution received during the period of non submission, whichever is
higher. |
|
||
|
7. |
Offence punishable under section 37 for not
maintaining the account and records of foreign contribution received and
manner of its utilisation as required section 19 of the Act. |
One lakh rupees or five per cent of the foreign
contribution received during the relevant period of non-maintenance of
accounts, whichever is higher. |
|
||
|
8. |
Offence punishable under sections 3, 11 and 35 of
the Act read with rule 6 for failure to intimate about receipt of foreign
contribution within the prescribed time limit. |
Five per cent of such foreign contribution received
in a financial year. |
|
||
|
9. |
Offence punishable under section 37, section 17 and
section 19 of the Act read with clause (e) of sub-rule (1) of rule 9 for
failure to intimate about opening of account or accounts within the
prescribed time. |
Ten thousand rupees per utilisation account for
failure to intimate within the prescribed time. |
|
||
|
10. |
Offence punishable under section 37, section 17 and
section 19 of the Act read with clause (e) of sub-rule (2) of rule 9 for
failure to intimate about opening of account or accounts within the
prescribed time. |
Ten thousand rupees per utilisation account for
failure to intimate within the prescribed time. |
|
||
|
11. |
Offence punishable under section 37, section 11 and
section 17 of the Act read with rule 17A, for failure to intimate about
details within the prescribed time. |
Ten thousand rupees for each violation of failure to
intimate within the prescribed time. |
|
||
Note: The amount of penalty computed under column (3) of the Table in
respect of any offence or offences referred to in column (2) thereof shall not
be more than the value of the foreign contribution received.
Q. 2 How to apply for compounding of an offence under
FCRA, 2010?
Ans: Application for compounding of an offence under Section 41 of
FCRA, 2010 shall be made in electronic form on website –
https://fcraonline.nic.in with a fee of Rs.3000/- (Rupees three thousand only)
to the Secretary, Ministry of Home Affairs, New Delhi. The fee will be paid
through the payment gateway specified by the Central Government.
Q.3 What if the person is unwilling or unable to pay
the penalty imposed?
Ans: In the event of failure to pay the penalty, for whatever reason,
necessary action for prosecution of the person shall be initiated.
Q.4 Which are the investigating agencies for
investigating and prosecuting a person for violation of FCRA?
Ans. The Central Bureau of Investigation or the investigating agencies
(Crime Branch) of the State Governments/ UTs in which cause of offence arises
are the designated agencies for investigating and prosecuting a person for
violation of FCRA.
XI. Suspension, Cancellation and Surrender of
Registration.
A. Suspension/ Cancellation
Q. 1 Can the Government cancel the certificate of
registration granted to a person under FCRA? Ans. Yes. Central Government may cancel the
certificate as per the provisions of section 14 of the FCRA, 2010. NOTE –
Any person whose certificate has been cancelled under this section shall not be
eligible for registration or grant of prior permission for a period of three
years from the date of cancellation of such certificate.
Q.2 Can the Government suspend the certificate of
registration granted to person under FCRA? Ans. Yes. Central Government may suspend the
certificate as per the provisions of section 13 of the FCRA, 2010 for a period
not exceeding one hundred and eighty days and extend the suspension period for
another one hundred and eighty days.
Q.3 What are the consequences of suspension of the
registration certificate granted to a person under FCRA?
Ans. A person whose FCRA registration certificate has been suspended
shall:-
• (a) not receive any foreign contribution during the period of
suspension of certificate; provided that the Central Government specifically
approves it on a case to case basis.
• (b) not utilize the unutilized FC in his custody without the prior
approval of the Central Government. Even in this case, only upto twenty-five
percent of the unutilized amount may be spent, with the prior approval of the
Central Government, for the declared aims and objects for which the foreign
contribution was received. The remaining seventy- five percent of the
unutilized foreign contribution shall be utilized only after revocation of
suspension of the certificate of registration.
B. Suspension of Certificate of Registration
Q.4 How can any person surrender the Certificate
granted?
Ans. Any organization who wants to forgo/ foreclose its FCRA
registration due to its own reasons may surrender the certificate by uploading
application online in form FC-7 on the website https://fcraonline.nic.in
Q.5 What will be ultimate status of assets created by
foreign contribution and unutilized amount lying in bank account in the event
of surrender/ cancellation/ ceasing of certificate?
Ans. In the event of any person who was permitted to accept foreign
contribution, ceases to exist/ cancelled/ wishes to surrender, all the physical
assets and unutilized foreign contribution in bank of such person shall be
disposed off in accordance with the law.
XII. Foreign Hospitality
Q.1 What is foreign hospitality?
Ans. Foreign Hospitality means any offer, not being a purely casual
one, made in cash or kind by a foreign source for providing a person with the
costs of travel to any foreign country or territory or with free board,
lodging, transport or medical treatment.
Q.2 Who requires prior approval from Ministry of Home
Affairs before accepting Foreign Hospitality?
Ans. The following categories of persons require prior approval from
Ministry of Home Affairs before accepting Foreign Hospitality:-
•a) Members of a Legislature
• b) office bearers of political parties
• c) Judges
• d) Government servants, Public Servants
•e) Employees of any corporation or any other body owned or controlled
by the Government.
Provided that it shall not be necessary to obtain any such permission
for an emergent medical aid needed on account of sudden illness contracted
during a visit outside India. But, where such foreign hospitality has been
received, the person receiving such hospitality shall give an intimation to the
Central Government as to the receipt of such hospitality within one month from
the date of receipt of such hospitality, and the source from which, and the
manner in which, such hospitality was received.
Q.3 In which cases application need not be submitted
to MHA for grant of permission to accept foreign hospitality ?
Ans. (i) Where the entire expenditure on the proposed foreign visit is
being met by the Central/State Government or any Central/State PSU Etc.
(ii) 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.
(iii) Where the foreign hospitality is being provided by an Indian
national living in a foreign country or territory.
(iv) Cases involving acceptance of an assignment on salary, fee or
remuneration etc.
(v) Cases involving funding offered by an agency/organisation mentioned
in list of agencies of the United Nations and other International
Organisations, which are not treated as “foreign source” (available on website
https://fcraonline.nic.in
(vi) Cases involving visits undertaken by the Members of an Indian
Parliamentary delegation under bilateral exchange.
(vii) Cases involving visits undertaken in pursuance of a bilateral
agreement between the Government of India and the Government of the country
concerned, approved by the Ministry of Finance (Department of Economic Affairs)
(viii) Cases involving long term/short term foreign training courses
approved by the Ministry of Personnel, Training and Public Grievances
Q.4 How one can seek permission of the Government for
receiving foreign hospitality?
Ans. The applicant should submit application in electronic form in Form
FC-2 on website - https://fcraonline.nic.in.
Q.5 What documents are to be uploaded with FC-2 form
for seeking prior permission for Foreign Hospitality? Ans. Following documents are to be uploaded
with FC-2 form (as mentioned under Rule 7 of FCRR, 2011) :-
• (i) Signature of the applicant (maximum 50 KB allowed in JPG/ JPEG
format)
•(ii)An invitation letter from the host or the host country, as the
case may be (maximum 1 MB allowed in PDF format)
•(iii) administrative clearance of the Ministry or department concerned
in case of visits sponsored by a Ministry or department of the Government
(maximum1MB allowed in PDF format).
Q.6 When should the application for filing the FC-2
form be filled?
Ans. The application for grant of permission to accept foreign
hospitality should be filed online ordinarily two weeks before the proposed
date of onward journey. In case of emergent medical aid needed on account of
sudden illness during a visit abroad, the acceptance of foreign hospitality
shall be required to be intimated to the Central Government within one month of
such receipt giving full details including the source, approximate value in
Indian Rupees, and the purpose for which and the manner in which it was
utilized. TO KNOW MORE (CLICK HERE)
(Note: The information and documents provided herein are intended solely
for reference and informational purposes. Users are advised to verify the
authenticity, accuracy, and latest status of all information from the official
website or authorized source of the concerned authority. This website does not
claim any official status for such information and shall not be held
responsible for any errors, omissions, amendments, updates, or revisions made
by the issuing authority. The contents of this website should not be cited as
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