Next due
30 OCTAOC-4 · Financial statements · FY 2025-26in 2 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 10 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 14 days 15 NOVPF & ESI · Contributions · Oct 2026in 18 days 20 NOVGSTR-3B · Summary return · Oct 2026in 23 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 24 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 32 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 48 days
All due dates

FCRA Renewal: Five-Year Validity, Section 16, Rule 12 and Form FC-3C

A certificate is valid for five years (section 12(6); rule 10(1)). The holder shall have it renewed within six months before expiry (section 16(1)). The application is in...

Published
Updated
Reading time
8 min
Questions
6 answered
  • Medium Complexity
  • In-Depth Guide
Topic
FCRA Compliance
Published
March 23, 2026
Last updated
Mar 23, 2026
Reading time
8 min
0:00
Last updated: March 2026Verified against: Government sources

An FCRA certificate of registration is valid for five years. Section 16 of the Act says the holder must have it renewed within six months before expiry, and rule 12 of the Rules prescribes Form FC-3C, the affidavit, the FCRA Account details and the fee. This post sets out the renewal route and what follows if it is missed.

This article is as per the Foreign Contribution (Regulation) Act, 2010 read with the Amendment Act, 2020, and the Foreign Contribution (Regulation) Rules, 2011 as amended by the notifications named in this article: G.S.R. 695(E) of 10 November 2020 with its corrigendum G.S.R. 17(E) of 11 January 2021, and S.O. 3272(E) of 22 June 2026, the latest consulted. Rule 12(1), (7) and (8) rest only on the third-party consolidation of 17 September 2019; confirm them against the official text. Later amendments, notifications and Ministry of Home Affairs orders should be checked.

Validity: five years

Section 12(6) says the certificate "shall be valid for a period of five years", and rule 10(1) says every certificate "shall be valid for a period of five years from the date of its issue". Renewal is also for five years: section 16(3) provides for "a certificate of renewal for a period of five years". A calendar of expiry dates is therefore the first compliance tool. See rules 10 and 11.

Section 16: the Act's side

Sub-sectionWhat it says
16(1)The holder shall have the certificate renewed within six months before the expiry of its period. A proviso (2020) lets the Central Government, before renewing, make such inquiry as it deems fit to satisfy itself that the person has fulfilled all conditions in section 12(4)
16(2)Application in the prescribed form and manner with the prescribed fee
16(3)The Government shall renew, ordinarily within ninety days of receipt, subject to such terms and conditions as it deems fit, for five years; if it does not within ninety days it communicates the reasons
Second proviso to 16(3)The Government may refuse to renew where the person has violated the Act or the rules

Section 12A also applies: the Central Government may require the Aadhaar number of all office bearers, Directors or other key functionaries, or a copy of the passport or Overseas Citizen of India Card of a foreigner, on an application for renewal. The text does not say that a certificate stays valid while an application is pending. See the article on section 16. To plan the renewal alongside your other registrations, see our 12A, 80G and CSR registration service.

Rule 12: what the renewal application requires

Window and Form (sub-rule (2)). G.S.R. 695(E) substituted the sub-rule so that the application is made to the Central Government in electronic form in Form FC-3C, with an affidavit of each key functionary in Proforma 'AA', within six months from the date of expiry. The corrigendum G.S.R. 17(E) changed "from" to "before", so the application is made within six months before the date of expiry, the same window as section 16(1). S.O. 3272(E) replaced "each office bearer, key functionary and member" with "each key functionary".

FCRA Account (sub-rule (2A)). Every person seeking renewal shall open an FCRA Account and mention its details in the application. See section 17.

Fee (sub-rule (4)). Rupees five thousand only, paid through the payment gateway specified by the Central Government.

If the certificate ceases (sub-rules (5), (6), (6A)).

Sub-ruleEffect
(5)No person whose certificate has ceased to exist shall either receive or utilise foreign contribution until the certificate is renewed
(6)If no application is received, or it lacks the requisite fee, before the expiry of validity, the certificate is deemed to have ceased from the completion of five years from the date of grant. Note 1: a certificate granted on 1 January 2012 is valid till 31 December 2016, and a request for renewal is submitted in electronic form with the fee after 30 June 2016 and within 31 December 2016
(6A)Foreign contribution unutilised in the FCRA Account and utilisation account of such a person, and assets created out of it, vest with the prescribed authority until renewal or fresh registration. The authority is not named in the texts consulted

Fresh request and late applications (sub-rules (7) and (8)). As the consolidation consulted prints them, a fresh request under rule 9 may be made if validity has ceased, and where sufficient grounds are given in writing, a late application may be accepted along with the fee and a late fee of Rs.5000/- (Five Thousand rupees only), but not later than one year after expiry. Neither has been amended by the notifications held, and the Rules do not explain how sub-rule (8) sits with the ceasing in sub-rule (6). Confirm the figures against the official text.

Form FC-3C and the reasonable-activity rule

Form FC-3C is marked "(See sub-rule (2) of rule 12)". Its parts follow Form FC-3A, with extra entries: the registration number and date, foreign contribution received in the last three financial years, any change of key functionaries since the original application, the "FCRA Account" table and all utilisation bank accounts. The Note (as amended in 2025) requires a Proforma 'AA' affidavit for each person in the key functionary entry and, where registration has ceased, an affidavit on receipt and utilisation after expiry with certified bank statements. S.O. 3272(E) added three questions on government status and audit by the Comptroller and Auditor General, and a requirement to enclose a year-wise detailed activity report of the last three financial years. The Form is submitted in electronic form, as the rule states. See the article on rule 12 and the article on the Forms.

Rule 14A (inserted by S.O. 3272(E)) says that for cancellation under section 14 and renewal under section 16, an association is deemed to have undertaken reasonable activity in its chosen field if it has utilised foreign contribution of not less than ten lakh rupees in the last two financial years. Only activity undertaken out of foreign contribution received in accordance with the Act counts. See rules 14 and 14A.

Example (invented). The Jan Seva Samaj holds a certificate valid until 31 December. In the six months before that date it applies in Form FC-3C with an affidavit from each key functionary, the details of its FCRA Account and the fee of rupees five thousand only. Had it let the date pass without the application and fee, the certificate would be deemed to have ceased and no foreign contribution could be received or used until renewal.

Need help with a renewal?

Timing, the key functionary affidavits and the FCRA Account details are where renewals go wrong. If an expiry date is within a year, bring the certificate, your latest annual returns and the key functionary list to our affidavit and declaration drafting team and our legal consultation desk before the window opens.

Key takeaways

  • A certificate lasts five years; renewal is also for five years.
  • The application is in electronic form in Form FC-3C, within six months before expiry, with an affidavit of each key functionary.
  • Rupees five thousand only is the fee; an FCRA Account must be opened and its details given.
  • No application or fee before expiry means the certificate is deemed to have ceased; no receipt or utilisation until renewal.

Read next

Disclaimer: Based on the Foreign Contribution (Regulation) Act, 2010 as enacted, read with the Amendment Act, 2020 and the other amendments named in this article, and on the Foreign Contribution (Regulation) Rules, 2011 as amended by the notifications named (latest consulted: S.O. 3272(E) dated 22 June 2026), as consulted on 2 October 2026. No consolidated official text was available; some provisions rest on a third-party copy and are identified as such. Later amendments, notifications and Ministry of Home Affairs orders should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About FCRA Renewal

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How long is an FCRA certificate valid?

Five years under section 12(6) and rule 10(1); renewal is for five years under section 16(3).

When should the renewal application be made?

Within six months before the date of expiry (section 16(1); rule 12(2) as corrected by G.S.R. 17(E)).

Good compliance is boring by design; the drama starts only when something has been skipped.

— TaxClue Compliance Desk

FCRA Renewal: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
Vikas Sharma Tax & Compliance Expert at TaxClue

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Updated:

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Five years under section 12(6) and rule 10(1); renewal is for five years under section 16(3).

Within six months before the date of expiry (section 16(1); rule 12(2) as corrected by G.S.R. 17(E)).

Form FC-3C, in electronic form.

Rupees five thousand only under rule 12(4).

Under rule 12(6) the certificate is deemed to have ceased, and rule 12(5) bars receipt and utilisation until renewal. Rule 12(8), as the consolidation prints it, allows a late application on written grounds with a late fee of Rs.5000/- within one year after expiry.

Section 16(3) allows the Government to refuse where a person has violated the Act or the rules.