FCRA work starts with a simple question: which form fits the facts? Many delays begin when an NGO treats regular registration, prior permission, renewal and change filing as one common process.
1. FCRA form table
| Form | Who uses it | Main purpose |
|---|---|---|
| FC-3A | New applicant with activity record | Regular FCRA registration. |
| FC-3B | Applicant with confirmed donor/project | Prior permission for a specific donor, amount and project. |
| FC-3C | Existing FCRA holder | Renewal of registration. |
| FC-4 | FCRA registered organisation | Annual return, including NIL return where applicable. |
| FC-3BB | Prior-permission case | Subsequent instalment release where applicable. |
| FC-6F | Existing holder needing scope update | Purpose and State/UT scope declaration, addition or deletion. |
2. FC-3A: Regular FCRA registration
Use FC-3A when the organisation is old enough, has activity records, has spending proof and wants recurring foreign contribution permission. Documents usually include three-year financial statements, audit reports, activity reports, Proforma AA affidavits and activity-wise expenditure support where required.
3. FC-3B: Prior permission
Use FC-3B when there is one confirmed donor, one project, one amount and regular registration is not suitable. The donor commitment letter should match the amount in the form. The project report should include expense breakup and administrative expense declaration.
4. FC-3C: Renewal
Use FC-3C when the FCRA certificate is expiring. Renewal is easier to prepare when annual returns, bank records, utilisation details and change filings are clean. If registration has ceased, additional affidavits and bank-certified statements may be needed.
5. FC-4: Annual return
Use FC-4 every financial year where filing is required, including NIL return where applicable. Keep donor-wise receipts, utilisation records, bank statements, asset records, CA certificate and Chief Functionary declaration ready.
6. FC-3BB: Subsequent prior-permission instalment
FC-3BB should be checked when a prior-permission amount is being received in second or later instalment. The earlier approval, donor terms, utilisation and instalment conditions should be reviewed before filing.
7. FC-6F: Purpose and State/UT scope
FC-6F is important after the 2026 purpose and State/UT scope changes. Use it when purpose or geographical scope needs to be declared, added or deleted. This is especially relevant for NGOs working across multiple States or across more than one activity category.
8. Form decision guide
- Use FC-3A when the organisation has activity record, spending proof and wants recurring foreign contribution approval.
- Use FC-3B when there is a confirmed donor, project and amount.
- Use FC-3C when the certificate is expiring and compliance records are ready for renewal.
- Use FC-4 every financial year where annual return filing is required.
- Use FC-3BB when a later instalment under prior permission is involved.
- Use FC-6F when purpose or State/UT scope needs to be declared, added or deleted.
9. Documents to check before choosing the form
Review the trust deed/MOA, registration certificate, audited accounts, activity reports, donor letter, project report, bank account status, Darpan ID, key functionary details, website and social media, past FCRA record and current purpose/State scope.
