FCRA FC-4 Annual Return and Compliance Guide
Plan FC-4, NIL return, accounts, disclosure, renewal and change intimations.
Plan FC-4, NIL return, accounts, disclosure, renewal and change intimations. Use the sections below to understand the practical decisions, records and compliance points before taking action.
FC-4 is filed online annually
The official FAQ states that annual return is submitted online in Form FC-4 for each financial year within nine months of year end, ordinarily by 31 December.
NIL return can still be mandatory
Even where no foreign contribution was received or used, a NIL FC-4 return is required for a valid registration or relevant prior-permission period under the official guidance.
Accounts must support the return
Maintain donor-wise receipts, bank statements, project expenditure, assets, balance sheet and receipt-payment statement with CA certification where applicable.
Prior permission reporting continues
An association with prior permission should continue annual filing until the permitted contribution is fully utilised, including NIL years as applicable.
Track renewal and changes separately
Registration validity, renewal, key-functionary changes, bank, address, name and purpose changes have their own forms and timelines.
Late or inaccurate compliance is serious
Delay or violations can attract penalty, suspension, cancellation, prosecution or compounding consequences. Seek case-specific advice promptly.
Official References
Rules and portal requirements can change. Review the current official material relevant to the proposed company.
This article provides general information and is not a substitute for legal, tax or investment advice. Applicability should be reviewed for the proposed entity and current law.