FCRA Registration & Renewal Under the 2026 Rules

Quick answer: Foreign contribution needs FCRA registration (or prior permission for a specific donor) — with an SBI New Delhi Main Branch account, five-year validity, and annual FC-4 returns. The FCRA Amendment Rules 2026 (22 June 2026) made registration purpose- and state-specific, require existing registrants to file FC-6F by 21 June 2027, and set a renewal test of at least ₹10 lakh foreign contribution utilised over the previous two financial years. We register, renew and keep the file inspection-ready.

Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.

Registration vs prior permission — and what each needs

	FCRA Registration	Prior Permission
For whom	Established associations — typically 3 years of existence with at least ₹15 lakh spent on core activities in the last three years	New or smaller associations, for a specific donor, amount and project
Validity	5 years; renew 6 months before expiry	Project-specific
Account	FCRA account at SBI, New Delhi Main Branch (mandatory); utilisation accounts elsewhere	Same
Returns	FC-4 annual return by 31 December, with audited statements	FC-4 for the project
2026 Rules	Purpose- and State/UT-specific certificate; FC-6F by 21 June 2027; renewal needs ≥ ₹10 lakh FC utilised over the previous two FYs (Rule 14A)	Next tranche only after 75% utilisation of the earlier one and a field inquiry

What the 2026 Rules change in practice: an NGO registered for "educational" purposes in Delhi cannot spend foreign funds on a health project in Bihar without the certificate covering that purpose and state; small registrants that have used little foreign money in two years will not be renewed; and every existing registrant has a hard date — 21 June 2027 — to re-declare purposes and states in FC-6F. The FCRA (Amendment) Bill, 2026 (asset vesting on cessation, revised penalties) is pending in Parliament and is not law yet.

What we do

Eligibility check against the 3-year / ₹15 lakh test and the 2026 renewal test; prior-permission route where registration isn't yet available
FC-3A/3B/3C filings on fcraonline.nic.in; SBI NDMB account opening; Aadhaar/DIN details of office bearers
FC-6F re-declaration for existing registrants; amendments (FC-6) on change of office bearers, bank or address
FC-4 annual returns, quarterly disclosures on the website, utilisation tracking against purpose and state
Replies to MHA queries, show-cause and suspension proceedings; cancellation-revival where possible

Illustrative client engagement — details anonymised.
Client: A Delhi education trust with a five-year-old FCRA registration.
Situation: Renewal due in 2027; foreign receipts had been small and spent across two states, one outside the certificate's scope as redefined by the 2026 Rules.
Approach: Mapped utilisation by purpose and state, planned the FC-6F declaration to cover both states, and structured the next two years' spending to clear the ₹10 lakh utilisation test before the renewal window.
Outcome: Renewal filed on time with a compliant two-year record; no interruption in foreign receipts.
Client identity and certain details have been changed or withheld to protect confidentiality. Outcomes depend on individual facts and are not a guarantee of results.

Talk to us before you file anything

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Frequently asked questions

Who is eligible for FCRA registration?

An association registered as a trust, society or Section 8 company, normally in existence for three years with at least ₹15 lakh spent on its core activities in the last three financial years, with office bearers' Aadhaar/DIN details and an SBI New Delhi Main Branch account. Newer bodies use prior permission.

What is the minimum foreign contribution utilisation needed for FCRA renewal under the 2026 Rules?

At least ₹10 lakh of foreign contribution utilised over the previous two financial years (Rule 14A, FCRA Amendment Rules 2026).

Do existing FCRA-registered NGOs need to file anything new by June 2027?

Yes — Form FC-6F by 21 June 2027, declaring the purposes and States/UTs the registration will cover under the purpose- and state-specific regime.

Can a newly registered NGO apply for FCRA immediately?

Not for registration; it can seek prior permission for a specific donor and project. Under the 2026 Rules, subsequent tranches need 75% utilisation of the earlier tranche and a field inquiry.

When is the FC-4 annual return due?

By 31 December for the previous financial year, with audited accounts and bank statements, filed on fcraonline.nic.in; a nil return is also required.

Is the FCRA Amendment Bill 2026 in force?

No — it was introduced on 25 March 2026 and is pending. Its proposals (vesting of foreign-funded assets on cessation, revised penalties) should be treated as prospective until enacted.