What returns must an FCRA-registered NGO file?

Short answerAn FCRA-registered NGO must file an annual return in Form FC-4 by 31 December, reporting all foreign contributions received and used — even if it received nothing that year (a nil return). It must also keep separate FCRA books and the designated SBI Delhi account.

FC-4 by 31 December

Annual online return of foreign contributions and their use. Confirm the date.

Nil return + separate books

File even with no receipts, and maintain separate FCRA accounts.

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This answer is general information for trusts and societies, not tax or legal advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

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