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Rule 12 of the Foreign Contribution (Regulation) Rules, 2011: renewal of certificate of registration

Apply in electronic form in Form FC-3C with an affidavit of each key functionary in Proforma 'AA' within six months before the date of expiry (sub-rule (2), as the corrigendum...

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FCRA Compliance
Published
October 2, 2026
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Oct 8, 2026
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Last updated: October 2026Verified against: Government sources

Rule 12 is the renewal rule. An application is made in electronic form in Form FC-3C, with an affidavit of each key functionary in Proforma 'AA', within six months before the date of expiry of the certificate. The applicant must have an FCRA Account, the fee is rupees five thousand only, and a certificate for which no application or fee is received is deemed to have ceased, with consequences for receipt, utilisation and vesting.

This article reads rule 12 as per the Rules 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. Sub-rules (1), (7) and (8) rest only on the third-party consolidation of 17 September 2019 (as the copy consulted prints them); confirm against the official text. Sub-rules (1), (7) and (8) stay as in the base. Later amendments should be checked. For help preparing for renewal, see our 12A, 80G and CSR registration service.

Rule 12(1): liable to renewal

The consolidation consulted prints: "Every certificate of registration issued to a person shall be liable to be renewed after the expiry of five years from the date of its issue on proper application." Section 16(1) of the Act requires renewal "within six months before the expiry of the period of the certificate". See the article on section 16. Rule 10 sets the five years; see rules 10 and 11.

Rule 12(2): the application and the corrigendum

Paragraph 9(i) of G.S.R. 695(E) substituted sub-rule (2): "An application for renewal of the certificate of registration shall be made to the Central Government in electronic form in Form FC-3C accompanied with an affidavit executed by each office bearer, key functionary and member in Proforma 'AA' appended to these rules within six months from the date of expiry of the certificate of registration."

Two later changes apply:

NotificationChange
G.S.R. 17(E), 11 January 2021 (corrigendum)In the substituted rule 12(2), for "from" read "before"
S.O. 3272(E), 22 June 2026, paragraph 6"each office bearer, key functionary and member" replaced by "each key functionary"

As it stands: the application is made "within six months before the date of expiry of the certificate of registration", with an affidavit by "each key functionary".

Slip to note. G.S.R. 695(E) as first printed said "within six months from the date of expiry", which would put the application after expiry. The corrigendum corrects it to "before", the same as section 16(1) of the Act. This article states the corrected text. "Key functionary" is defined in rule 2(1)(ca); see rules 1 and 2. For Form FC-3C and Proforma 'AA', see the article on Forms FC-3A, FC-3B, FC-3BB and FC-3C.

Rule 12(2A) and (2B): the FCRA Account

Paragraph 9(ii) of G.S.R. 695(E) inserted:

  • (2A) "Every person seeking renewal of the certificate of registration under section 16 of the Act shall open an FCRA Account and mention details of the account in his application for renewal of registration."
  • (2B) "Every application for renewal of the certificate of registration made under sub-rule (2) before commencement of these rules, but not disposed of, shall be considered after furnishing the details of FCRA Account."

See the article on section 17. Sub-rule (3) is shown as omitted in the consolidation consulted, and the sub-rule numbers (4) to (8) are kept.

Rule 12(4) and (5): fee and bar during cessation

  • (4) Substituted by G.S.R. 695(E), paragraph 9(iii): "An application made for renewal of the certificate of registration shall be accompanied by a fee of rupees five thousand only, which shall be paid through payment gateway specified by the Central Government."
  • (5) Substituted by paragraph 9(iv): "No person whose certificate of registration has ceased to exist shall either receive or utilise the foreign contribution until the certificate is renewed."

Rule 12(6): when the certificate ceases

Paragraph 9(v) substituted: "If no application for renewal of registration is received or the application is not accompanied by requisite fee before the expiry of the validity of the certificate of registration, the validity of the certificate of registration shall be deemed to have ceased from the date of completion of the period of five years from the date of the grant of certificate of registration."

NoteText
Note 1A certificate granted on the 1st January, 2012 shall be valid till the 31st December, 2016, and a request for renewal shall be submitted in electronic form accompanied by requisite fee after the 30th June, 2016 and within the 31st December, 2016
Note 2If no application is received or it is not accompanied by the renewal fee, the validity of that certificate shall be deemed to have ceased after the 31st December, 2016, and the applicant shall neither receive nor utilise the foreign contribution until the certificate of registration is renewed

The Notes are the rule's own illustration. They show the window as the second half of the year before a December expiry, which fits "six months before".

Rule 12(6A): vesting on cessation

Paragraph 9(vi) inserted: "The amount of foreign contribution lying unutilised in the FCRA Account and utilisation account of a person whose certificate of registration is deemed to have ceased under sub-rule (6) and assets, if any, created out of the foreign contribution, shall vest with the prescribed authority under the Act until the certificate is renewed or fresh registration is granted by the Central Government." The prescribed authority is not named in the texts consulted.

Rule 12(7) and (8): fresh request and late applications

As the consolidation consulted prints them:

  • (7) If the validity of the certificate has ceased in accordance with the Rules, a fresh request for grant of a certificate may be made as per the provisions of rule 9.
  • (8) If a person provides sufficient grounds, in writing, for not submitting the certificate for renewal within the stipulated time, the application may be accepted for consideration along with the requisite fee and with late fee of Rs.5000/- (Five Thousand rupees only), but not later than one year after the expiry of the original certificate. The copy shows the late fee and "one year" as inserted and substituted by G.S.R. 199(E) dated 7.3.2019.

Both rest on the copy; the notifications held after 2019 do not amend them. Confirm the figures against the official text. How sub-rule (8) fits with the deemed cessation in sub-rule (6) is not explained in either text.

Example (invented). The Jan Seva Samaj holds a certificate valid till 31 December of the current year. Its application in Form FC-3C, with the affidavit of each key functionary and the details of its FCRA Account, should be made within six months before that date, with the fee of rupees five thousand only. If neither an application nor the fee is received before expiry, the certificate is deemed to have ceased, and it may neither receive nor use foreign contribution until renewed.

Need help with a renewal?

Timing, the key functionary affidavits and the FCRA Account details are where renewals go wrong. Speak to our 12A, 80G and CSR registration team and bring the certificate, your latest returns and the list of key functionaries.

Key takeaways

  • Renewal is by Form FC-3C, in electronic form, within six months before the date of expiry (after the corrigendum G.S.R. 17(E)).
  • The affidavit is by each key functionary in Proforma 'AA' (S.O. 3272(E)).
  • An FCRA Account must be opened and its details mentioned (rule 12(2A)); the fee is rupees five thousand only.
  • No application or fee before expiry means deemed cessation; no receipt or utilisation until renewal; funds and assets vest with the prescribed authority.
  • Sub-rules (1), (7) and (8), including the late fee and the one-year limit, rest on the third-party copy.

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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 Rule 12

  • 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.

When must I apply for renewal?

Within six months before the date of expiry of the certificate (rule 12(2), as corrected).

What is the renewal fee?

Rupees five thousand only (rule 12(4)).

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Rule 12: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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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.

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Questions, answered

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

Within six months before the date of expiry of the certificate (rule 12(2), as corrected).

Rupees five thousand only (rule 12(4)).

Rule 12(5): no receipt or utilisation until renewal. Rule 12(6A): funds and assets vest with the prescribed authority.

Rule 12(8), as the copy prints it, allows consideration on sufficient grounds in writing with a late fee of Rs.5000/- and not later than one year after expiry; confirm against the official text.

Each key functionary, in Proforma 'AA'.

Rule 12(2A) says every person seeking renewal shall open an FCRA Account and mention the details.