# FCRA Annual Return (FC-4) & Compliance

> Every FCRA-registered NGO files an annual return in Form FC-4 by 31 December with income and expenditure, receipts and payments, balance sheet and a CA's certificate for foreign contribution. It must also disclose foreign receipts on its website quarterly, report changes in key functionaries and bank accounts within the prescribed time, and keep separate books for foreign contribution. Non-compliance can lead to suspension or cancellation.

Practice: NGO, Trust & Section 8 — https://www.industax.com/services/ngo-trust/

The FCRA (Amendment) Rules, 2026 tightened reporting from 22 June 2026, so last year's checklist isn't enough. We keep the NGO's calendar current with MHA notices.

We prepare FCRA books, the CA certification, FC-4, quarterly disclosures and change intimations.

## Key facts

| Item | Detail |
| --- | --- |
| FC-4 | By 31 December |
| Attachments | Audited FC accounts with CA certificate |
| Quarterly | Foreign receipts disclosed on website |
| Changes | Key functionaries, address, bank — intimated within time |

## Who needs this

- All FCRA-registered NGOs
- NGOs with prior permission grants
- NGOs facing MHA queries

## What's included

- FCRA books review
- CA certification
- FC-4 filing
- Quarterly disclosures and intimations

## Documents

- FCRA account statements
- Utilisation records
- Asset register

## Process

1. **Reconcile** — FC books matched with FCRA account.
2. **Certify** — Accounts audited and certified.
3. **File** — FC-4 and disclosures submitted.

## FAQs

### Is FC-4 required if no foreign contribution was received?

Yes. Registered NGOs must file FC-4 every year, including a nil return.

### Can foreign funds be kept in a regular bank account?

No. They must be received in the designated FCRA account, and may be moved only to separate utilisation accounts opened for the purpose.

### What is the penalty for late FC-4?

The MHA can compound the delay with a penalty, and repeated non-filing can lead to suspension or cancellation of registration.

## Official sources

- FCRA Online — Ministry of Home Affairs: https://fcraonline.nic.in/

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Canonical page: https://www.industax.com/services/ngo-trust/fcra-annual-return-fc4
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.