Ministry of Home Affairs notifies notified Foreign Contribution (Regulation) Amendment Rules, 2026 and launches of FCRA 2.0 portal
The Ministry of Home Affairs, through its Gazette notification dated 22.06.2026, notified the Foreign Contribution (Regulation) Amendment Rules, 2026 (‘Amended Rules’), thereby amending the Foreign Contribution (Regulation) Rules 2011 (‘FCRA Rules’). The key changes are listed as below:
Specification of purpose and the operating area
Prior to the amendment, FCRA rules operated on a broad, programme-based classification (e.g., social, cultural, educational, economical or religious) without specific geographical caps.
However, through the insertion of Rule 9(1B)(a) and (b), it is now a mandate in every application for registration to mention the purpose for which registration is being sought. Further, it must be chosen only from such a list of purposes as specified in the Schedule of the notified rules. Along with it, the application must specify the states or union territories in which the association proposes to undertake the activity. Furthermore, it has been clarified that the allocated fund cannot be utilised for proselytisation activities.
Timeline for compliances
Existing registrations must file Form FC-6F specifying the purposes and States/UTs by 21st June, 2027, to the Central Government for which it seeks to retain its registration.
Fee Structure
Prior to the 2026 amendment, FCRA charged the fee for the application of registration in accordance with Rule 9(4) of the Act. However, through the insertion of a proviso in Rule 9(4)(b), the fee specified in Rule 9(4) will be applicable to the extent of the registration to operate in one state or union territory and to conduct activities for one purpose only. Therefore, if the application proposes to undertake the activity in more than one state or union territory or where it enlists more than one purpose, then an additional fee of INR 300 for each added state/union territory and purpose will be charged.
Key Functionaries
The FCRA Rules inserted Rule 2(1)(ca), which defines the term ‘key functionary’, covering directors of companies, partners of firms, trustees, Kartas of Hindu undivided families, office-bearers or members of governing or managing bodies of societies, trusts, and trade unions, and any other person exercising control over the management or affairs of an association.
Registration of foreign nationals
Prior to the amended rules, there was no explanation regarding the grant of registration to the key functionaries in the case of foreign nationals. However, the Amended Rules have specified that an association having foreign nationals, other than those of Indian origin, as its key functionaries shall ordinarily not be considered eligible for a grant of registration or prior permission under the Act. Nonetheless, the central government, by order, specifies such cases which may provide exemption to such associations, and the contribution so received will be utilised only for activities carried out within India’s territory.
Restriction on Use of Foreign Funds Outside India
Through the Explanation 2 inserted after Rule 9(5), it has been clarified that foreign contributions must be used only within India for declared purposes.
Change of Operational Scope of Registration
Prior to the amended rules, the FCRA rules prescribed conditions about changes in the designated bank account, objective, aim and details of key members of the association, but no provision has been prescribed for changes in the scope of registration. However, the Amended Rules have inserted Rule 17B through which Associations may add/delete purposes or States/UTs via Form FC-6F with a governing body resolution.
FC utilisation and bare license holding
Prior to amended rules, FCRA does not prescribe any condition regarding a minimum utilisation of funds for subsequent licence renewal. However, through the insertion of Rule 14A, a minimum cap on fund utilisation was specified, and in order for an association to continue its operation and prevent subsequent cancellation, the association has to utilise an amount of INR 10 lakh from its foreign contribution in the last two financial years.
Restriction on fund utilisation
Prior to amended rules, FCRA does not prescribe any rules regarding release of subsequent instalments in lieu of fund utilisation. However, through the insertion of a proviso to Rule 9A, it has been specified that if any Association through an application as per Form FC-3BB seeks release of the second or any subsequent instalment, then the second or any subsequent instalment shall be released only after utilisation of 75% of the foreign contribution received under the previous instalment utilisation.
The Amended Rules have further clarified the contents of the new Form FC-3BB, which requires the following:
- CA certificate;
- Bank statements;
- Activity photographs; and
- Declaration of violations/changes.
Mandatory Activity Disclosure in Annual Returns
In order to enhance further accountability, the Amended Rules have incorporated the following additional conditions with respect to the filing of an annual return under Form FC-4:
- Associations must now disclose their official website and social media accounts;
- The donor table’s “Institutional / Individual” column is widened to “Institutional / Individual / Donor Advised Funds / Other intermediary remittance vehicles”, and a new sub-clause (aa) requires associations to name the ultimate donor behind any DAF or intermediary with the ultimate donor’s name, address, email, and amount.
- A detailed activity report shall be attached along with a table mapping each project / activity and location to amounts utilised, split across project / activity spend, fresh assets, and administrative expenditure.
- A new Serial 8A requires disclosure of any publications brought out by the association or its key functionaries during the year (date, nature, title, where published, and brief description), with an express note that under Section 3(1)(g) the association shall not engage in production or broadcast of news or current-affairs content.
- Auditor certification must now carry a UDIN (Unique Document Identification Number), and a new clause requires the UDIN of the separate audited financial statements maintained for foreign contributions as received by the association.
Insertion of “Schedule” specifying the Permitted Purposes for Registration
The statutory Schedule inserted by the Amended Rules lists specific permitted activities across five categories. The categories are:
- Religious
- Cultural
- Economic
- Educational
- Social
Launch of FCRA 2.0 Portal
On 30 June 2026, the Union Home Minister officially launched the new FCRA 2.0 Portal. This is a fully online platform that digitises all major FCRA processes (registration, renewal, annual returns, etc.) and incorporates the key 2026 amendment provisions. The portal (hosted on the government’s “MeghRaj” cloud) features Aadhaar-based login, e-signatures, OCR document analysis, an integrated dashboard and links to PAN, NGO Darpan and other databases. According to the government, it will “reduce paperwork, save time” and speed up application processing, while strengthening real-time monitoring of foreign donations.
Source:
- Ministry of Home Affairs, S.O. 3272(E)-, dated 22.06.2026, Foreign Contribution (Regulation) Amendment Rules, 2026
- Ministry of Home Affairs, Press Information Bureau, dated 30.06.2026
Additional Resources
- FCRA Rules 2022 Amendments: Key Changes Notified by the Ministry of Home Affairs
- MCA Updates on Extension of Time for Filing e-Forms on the V3 Portal
- Companies Rules, 2020: Key MCA Notifications and Compliance Updates
- IEPF Authority Third Amendment Rules and Consumer Protection Rules: MCA Updates
- FCRA Certificate Renewal Timely Filing Advisory