Forms FC-1 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form FC-1 is the intimation Form (relatives, articles and securities, and election candidates). Form FC-2 is the application for prior permission to accept foreign hospitality. Form FC-4 is the annual return. This article describes what each text prints, its parts, declarations and who signs, as amended up to S.O. 3272(E) dated 22 June 2026. The FC forms of the Companies Act are different forms and are not discussed.
The Forms were substituted by G.S.R. 695(E) of 10 November 2020. Form FC-4 was later amended by G.S.R. 683(E) of 22 September 2023, G.S.R. 790(E) of 31 December 2024, G.S.R. 342(E) of 26 May 2025 and S.O. 3272(E) of 22 June 2026; Form FC-2 by S.O. 3272(E). This article is as per the Rules as amended by the notifications named; the latest consulted is S.O. 3272(E) dated 22 June 2026. It gives no portal step. Later amendments should be checked. For the books behind the annual return, see our books of accounts and compliance service.
FC-1 has Part A (gift from a relative), Part B (articles and securities) and Part C (election candidate). FC-2 applies for prior permission to accept foreign hospitality. FC-4 is the annual return, signed by the chief functionary, with a chartered accountant's certificate. Open point: FC-4 still refers to a certificate under sub-rule (5) of rule 17, which S.O. 3272(E) omitted.
Form FC-1
Addressed to the Secretary to the Government of India, Ministry of Home Affairs, Foreigners Division (FCRA Wing), FC-1 is an "intimation to the Central Government of receipt of foreign contribution by way of gift from relative by an individual / foreign contribution in the form of articles/ securities/ by a candidate for election ". It opens with four Yes/No entries: receipt by way of gift from a relative; foreign contribution (articles) account; foreign contribution (securities) account; receipt by a candidate for election.
| Part | For | Main items |
|---|---|---|
| A | A gift from a relative (rule 6) | Recipient's name, date of birth, father or spouse, contact details, PAN, Aadhaar; the amount "if it exceeds one lakh rupees or equivalent in a financial year"; bank draft or transfer details; the relative's name, nationality, country, e-mail, passport number and relationship |
| B | Articles and securities accounts | Applicant details including FCRA registration or prior permission number if any; a table of articles (date, name, description, person from whom received, purpose, quantity, approximate value, utilisation or disposal); a table of securities (nature, nominal and market value, Reserve Bank of India permission details, utilisation or disposal) |
| C | A candidate for election (rule 18, section 21) | Personal details; date of nomination and legislature; foreign contribution received in the one hundred and eighty days before nomination (value, purpose, donor details, relationship, utilisation) |
Each part has its own declaration signed by the applicant or candidate (Part B with the official seal).
Points to note. Part A, item 7 uses "one lakh rupees", while rule 6 as amended in 2022 speaks of ten lakh rupees; see the article on rules 6 and 6A. Part C is explained in the article on rules 18 and 19. The Form is still marked "", although S.O. 3272(E) omitted sub-rules (3) and (4) of rule 17, which had sent articles and securities to FC-1. Both are quoted as printed.
Form FC-2
Marked "", FC-2 is the "Application for seeking prior permission of the Central Government to accept foreign hospitality". A Note on the Form says that for foreign hospitality availed in an emergent medical aid situation, intimation is to be given on plain paper to the Secretary, Ministry of Home Affairs, within one month. Items 1 to 7 are personal details; item 8 is status (the categories in section 6); items 9 to 11 cover the hospitality proposed, hospitality availed in the last three years and any earlier denial; items 12 and 13 the host and the connection; item 14 the enclosures. A Declaration and Undertaking is signed by the applicant. S.O. 3272(E) inserted serial 8A, "Details of office and service particulars", with five lines for each category of status. See the article on rule 7.
Form FC-4: the annual return
Marked "", FC-4 is headed "Account of Foreign Contribution (FC) for the year ending on the 31st March". Its present parts:
| Serial | Content | Added or changed by |
|---|---|---|
| 1 | Name, address, FCRA registration or prior permission number and date; official website and social media accounts | Entries (c), (d): S.O. 3272(E) |
| 2 | Receipt: brought forward, income (interest, other receipts), foreign contribution received, total; donor-wise details; purpose-wise cumulative amounts | Column 3 widened and sub-clause (aa), ultimate donors in case of Donor Advised Funds or other intermediary remittance vehicles: S.O. 3272(E) |
| 3 | Utilisation: projects and activities table, with "", and a project-wise table; utilisation for projects, administrative expenses under rule 5, total; fresh assets; movable assets; immovable properties; transfers before 29.09.2020; total | Movable and immovable assets: G.S.R. 683(E), 2023, replaced by G.S.R. 342(E), 2025; activity report and project table: S.O. 3272(E) |
| 4 | Unutilised foreign contribution: term deposits, balances in cash, FCRA account and utilisation accounts; (iv) carry forward of unspent allowable administrative expenses | (iv): G.S.R. 790(E), 2024 |
| 5 | Foreigners as key functionary, working or associated | 2020 |
| 6 | Land and buildings unutilised for more than two years | 2020 |
| 7 | "FCRA Account" and utilisation account details as on 31 March | 2020 |
| 8 | Fifteen Yes/No questions on transfers, prosecutions, assets, domestic contributions, other accounts, purposes, speculation, administrative expenses above 20 per cent., sale of assets, FD proceeds, support to others, use outside India | 2020 |
| 8A | Publications brought out by the association, with a Note on section 3(1)(g) | S.O. 3272(E) |
| 9 | Details of the chartered accountant issuing the certificate under sub-rule (5) of rule 17: name, address, registration number, e-mail, date of issue and UDIN of certificate, whether any violation was pointed out; (va) UDIN of the separate audited financial statements maintained for foreign contribution | Serial 9: G.S.R. 790(E), 2024; UDIN: S.O. 3272(E) |
The carry-forward table is explained in the article on rule 5.
Declaration. The person declares that the particulars are true and correct, and affirms that receipt and utilisation have not violated the Act, the rules, notifications or orders and that the foreign contribution was utilised for the purposes for which registration or prior permission was granted. It is signed by the chief functionary (Chairperson, President, Secretary, CEO or MD) with the seal. A footnote to serial 3(a) affirms that utilisation is not in contravention of sections 9 and 12 and recites their grounds, including the fair and uninfluenced conduct of an election to any Legislature.
Certificate to be given by Chartered Accountant. The chartered accountant certifies after audit the brought-forward and received amounts, interest and other income, unutilised balance, that the accounts and records have been maintained under section 19 read with rule 17, that the information is correct, and that the foreign contribution was used for the registered purposes (items (i) to (vii)). G.S.R. 790(E) added a paragraph on violations: the chartered accountant has examined all relevant books and records and certifies, with a statement of belief that runs "as far as I know and believe" (paraphrased), that the association has not violated, or has violated, the Act, the rules or the notifications, with details. G.S.R. 342(E) added a paragraph certifying activity-wise, project-wise and location-wise details of receipt and utilisation, with a table.
The open point
Serial 9 of FC-4 still speaks of "the certificate under sub-rule (5) of rule 17", and S.O. 3272(E) adds the UDIN of that certificate, yet the same notification omits sub-rules (3), (4) and (5) of rule 17; see the article on rule 17. This article states both as printed and does not reconcile them. Another slip: serial 7 of the Form lists its sub-items as (a), (b) and (d), with no (c).
Example (invented). The Disha Mahila Mandal's chief functionary signs the declaration in Form FC-4; its accountant signs the certificate and gives the details under serial 9.
Need help with the annual return?
Form FC-4 draws on every ledger head and bank statement of the year. Our books of accounts and compliance team can reconcile the books, prepare the tables and check them against the certificate.
Key takeaways
- FC-1 has three parts: relatives, articles and securities, and election candidates.
- FC-2 applies for prior permission to accept foreign hospitality; serial 8A was added in 2026.
- FC-4 is the annual return; 2023 to 2026 added asset tables, carry forward, ultimate donors, publications, activity report and UDIN.
- The chief functionary signs the declarations; a chartered accountant signs the FC-4 certificate.
- FC-4 still refers to rule 17(5), which was omitted in 2026.
Read next
- Rule 17: annual return in Form FC-4
- Rule 7: application to accept foreign hospitality
- Rules 18 and 19: election candidates and limit for confiscation
- Forms FC-3A, FC-3B, FC-3BB and FC-3C
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.