Chartered Accountant ✦ FCRA Consultant

End-to-End
FCRA Advisory
for NGOs

Personalized consulting for NGOs and mission-driven organizations — aligned with the FCRA Act, 2010 and the Foreign Contribution (Regulation) Amendment Rules, 2026. Delivering compliant operations and transparent fund management.

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Scope of Engagement
FCRA Advisory
End-to-end coverage, one accountable adviser
Registration & Approval
Activity & State-specific
Fund Management
Prior approvals & instalments
Form FC-4 Reporting
Project & activity-wise
Audit & Compliance
CA-certified, always ready
ERP Solutions
FCRA-compliant technology
What I Do

Comprehensive FCRA Advisory & Compliance

Rigorous, precise execution across every stage of foreign contribution management — aligned with the Foreign Contribution (Regulation) Amendment Rules, 2026.

01

Registration & Activity-Specific Approval

FCRA registration with activity and State-specific designation under the 2026 Rules.

  • ›FC-3A/3B activity & State selection
  • ›Five-category activity schedule
  • ›Form FC-6F filing by 21 June 2027
  • ›₹300 fee per extra purpose/State
  • ›₹10L biennial renewal minimum
  • ›Certificate lists purpose & area
02

Prior Approvals & Fund Management

Strategic advisory for prior-approval foreign contributions and instalment releases.

  • ›Form FC-6 prior-approval filing
  • ›75% use needed for next instalment
  • ›New Form FC-3BB for release
  • ›Single SBI, New Delhi account
  • ›Ultimate donor identification
  • ›Sub-granting strictly prohibited
03

Accounting, Reporting & Form FC-4

FCRA-compliant accounting with project-wise and activity-wise reporting.

  • ›FCRA-compliant chart of accounts
  • ›Foreign vs. domestic fund split
  • ›20% administrative expense cap
  • ›Form FC-4 project-wise reporting
  • ›Website & social media disclosure
  • ›Activity-wise expense tracking
04

Utilisation Certificates & Returns

Accurate UC preparation meeting donor requirements and the 75% release mandate.

  • ›Project-wise UC tracking
  • ›Donor-specific UC formatting
  • ›Ultimate-donor look-through
  • ›CA-certified UC submission
  • ›75% release threshold proof
  • ›₹10L renewal eligibility check
05

Statutory Audit & Internal Controls

Audit support aligned with FCRA Schedule and 2026 governance requirements.

  • ›Statutory audit coordination
  • ›Internal fund controls design
  • ›Office-bearer ID verification
  • ›Regulator query response help
  • ›Annual compliance checklist
  • ›Field-inquiry readiness prep
06

FCRA-Compliant Websites & Disclosure

Website design meeting mandatory digital disclosure under the 2026 Rules.

  • ›Governance disclosure filing
  • ›Website & social URL filing
  • ›Board & trustee identification
  • ›Annual content compliance refresh
  • ›Foreign contribution transparency
  • ›Donor & activity report posts
Regulatory Update

FCRA Amendment Rules 2026 — Key Compliance Shifts

Notified 22 June 2026 and effective immediately. Existing FCRA-registered organisations must align by 21 June 2027 (Form FC-6F filing deadline).

Activity & State-Specific Registration

Certificates now specify approved purpose(s) from a five-category schedule and the State(s)/UT(s) of operation. Each additional purpose or State attracts a ₹300 fee.

₹10 Lakh Utilisation Benchmark

Under new Rule 14A, an association is deemed to have undertaken "reasonable activity" — required for renewal — only if it has utilised at least ₹10 lakh of foreign contribution over the preceding two financial years.

75% Threshold for Subsequent Instalments

Prior-permission holders seeking a second or later instalment must apply via new Form FC-3BB; release requires at least 75% utilisation of the previous instalment, subject to field inquiry.

Enhanced Form FC-4 Reporting

Annual returns now require project-wise and activity-wise utilisation, website and social media disclosure, and look-through identification of ultimate foreign donors and donor-advised funds.

Form FC-6F Filing Deadline (21 June 2027)

All existing FCRA-registered associations must file Form FC-6F declaring the purposes and State(s)/UT(s) they wish to retain. Non-compliance risks adverse impact on registration.

Proselytisation Excluded from Religious Activities

Foreign contribution may not be used for religious conversion. Faith-based organisations must clearly delineate eligible vs. ineligible activities before seeking funding.

Stay Audit-Ready

Ongoing Compliance Obligations

Critical requirements every FCRA-registered organisation must meet under current law.

Continuous Compliance Duties

Single SBI Account: All foreign contributions must be routed through the designated SBI branch account in New Delhi (2020 Amendment mandate).

Fund Segregation: Foreign and domestic funds strictly separated in accounting records and bank accounts.

Activity Alignment: All expenditure must align with approved purposes and State(s)/UT(s) listed on the FCRA certificate.

Utilisation Deadline: Foreign contributions must be utilised within timeframes specified by the Ministry or prior approval (typically 24 months).

75% Release Threshold: For subsequent tranches under prior permission, 75% of the earlier instalment must be utilised before new funds are released.

Sub-Granting Prohibition: Strict ban on transferring foreign funds to other organisations (2020 Amendment).

Periodic Filing & Reporting

Form FC-4 (Annual Return): Submitted within 9 months of FY-end with project/activity-wise utilisation, website & social media URLs, and ultimate donor identification.

Statutory Audit (Form FC-5): CA-certified audit report with an FCRA compliance opinion required annually.

Biennial Renewal (Form FC-3C): Submitted before registration expiry; the ₹10 lakh utilisation benchmark over the preceding two FYs must be met to remain eligible.

Form FC-6F Filing (by 21 June 2027): Declaration of approved purposes (from the five-category schedule) and State(s)/UT(s) of operation under the 2026 Rules.

Amendment Notifications: Changes to office-bearers, address, bank details, or activities must be notified to the Ministry within prescribed timelines.

Administrative Expense Cap: Limited to 20% of foreign contributions received (post-2020); unspent allocation may carry forward per the 2024–25 amendment.

How We Work

Our Structured Advisory Process

Six-stage engagement delivering compliance clarity and operational excellence.

1

Assessment & Audit

Comprehensive review of current FCRA registration status, prior filings, accounting records, fund utilisation, audit reports, and alignment with the 2026 Rules.

2

Gap Analysis & 2026 Alignment Plan

Identification of compliance gaps and a roadmap for Form FC-6F filing (activity/State re-designation by 21 June 2027) and the 75% utilisation threshold.

3

Accounting & Internal Controls Setup

Design of an FCRA-aligned chart of accounts, single SBI account reconciliation, fund segregation controls, activity-wise expense tracking, and the 20% administrative expense framework.

4

ERP Implementation & Automation

Deployment of open-source ERP (ERPNext/Odoo) configured for project/activity-wise fund tracking, 75% threshold monitoring, automated Form FC-4 reporting, and ultimate-donor tracking.

5

Training & SOP Handover

Comprehensive training for finance, operations, and governance teams on 2026 Rules compliance, Form FC-6F filing, utilisation thresholds, and system workflows. Written SOPs ensure continuity.

6

Ongoing Support & Form FC-6F Filing

Quarterly compliance reviews, Form FC-4 preparation, audit coordination, Form FC-6F re-registration filing (by 21 June 2027), and responsive advisory on regulatory updates.

Technology Advisory

ERP Solutions for Transparent Operations

Technology-driven transparency that meets 2026 Rules reporting mandates and ensures audit readiness.

Real-Time Fund Visibility & Compliance Automation

Manual processes create audit blind spots and regulatory risk. Our ERP provides real-time visibility into project-wise fund flows, 75% utilisation thresholds, ultimate donor traceability, and Form FC-4 reporting — transforming compliance from burden to intelligence.

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Project-Wise Fund Segregation

Automated separation of funds by approved activity and purpose, with automatic 75% threshold flagging.

Real-Time Utilisation Dashboard

Live tracking of foreign contribution utilisation against 24-month timelines and ₹10 lakh renewal benchmarks.

Automated Form FC-4 Reporting

Project-wise, activity-wise, and ultimate donor-level utilisation details auto-generated for annual filing.

Immutable Audit Trail

Every transaction logged with user, timestamp, purpose, and activity code — audit-ready on demand.

Why Me

Why Work With Me

Combining CA expertise, 2026 Rules mastery, and genuine commitment to mission-driven organisations.

19+ Years CA Expertise

Deep audit, compliance, and regulatory advisory spanning finance, taxation, and FCRA frameworks — genuine rigour, not tick-box consulting.

2026 Rules Specialisation

Hands-on experience with activity-specific registration, 75% utilisation thresholds, the ₹10 lakh renewal benchmark, and Form FC-6F re-registration.

100% Direct Engagement

You work directly with me — no junior staff hand-offs. Every mandate receives personal, focused attention.

NGO Sector Specialist

Extensive experience with non-profits, social enterprises, and faith-based organisations navigating FCRA compliance.

Technology Integration

ERP, automation, and data-driven systems built into every engagement — not bolted on as an afterthought.

Mission-Aligned Pricing

Transparent, near-cost pricing for mission-driven organisations without compromising on quality or depth.

Get In Touch

Ready to Align With 2026 FCRA Rules?

Let's build bulletproof compliance, transparent operations, and regulatory confidence together.

Contact Information

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Location
Hyderabad, India
Remote consultations available

I typically respond within 1 business day.