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Rule 17A of the Foreign Contribution (Regulation) Rules, 2011: intimating changes in name, address, objects, bank and key functionaries

A person granted a certificate of registration under section 12 or prior permission under section 11 shall intimate in electronic form within forty five days any change in: (i)...

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FCRA Compliance
Published
October 2, 2026
Last updated
Oct 11, 2026
Reading time
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Last updated: October 2026Verified against: Government sources

Rule 17A requires a holder of a certificate of registration or prior permission to intimate in electronic form, within forty five days, any change in its name or address, its nature, aims and objects, its designated bank account, its utilisation bank account, or its key functionaries. Each has its own Form from FC-6A to FC-6E. A proviso says the change is effective only after final approval by the Central Government.

This article reads rule 17A as per the Rules as amended by the notifications named in this article: G.S.R. 695(E) of 10 November 2020, G.S.R. 506(E) of 1 July 2022, G.S.R. 342(E) of 26 May 2025 (Notes added to the Forms) and S.O. 3272(E) of 22 June 2026, the latest consulted. The base is the third-party consolidation of 17 September 2019, which means clauses (i) to (iii) and (iiia) rest on that copy; confirm against the official text. Later amendments should be checked. For the affidavits and declarations that go with a change of key functionaries, see our affidavit and declaration drafting service.

The opening paragraph

Paragraph 13(i) of G.S.R. 695(E) substituted the opening paragraph: "A person who has been granted a certificate of registration under section 12 or prior permission under section 11 of the Act shall intimate in electronic form within fifteen days, of any change in the following, namely:—". Paragraph 5 of G.S.R. 506(E) dated the 1st July, 2022 then substituted "forty five days" for "fifteen days". As it stands, the intimation is in electronic form within forty five days.

Slip to note. The Rules cite "certificate of registration under section 12" and "prior permission under section 11"; the base text in the copy consulted cited section 11 for both. The 2020 words are used here.

The five changes and their Forms

ClauseChangeForm
(i)Name of the association or its address within the State for which registration or prior permission has been grantedFC-6A
(ii)Its nature, aims and objects and registration with local or relevant authoritiesFC-6B
(iii)Bank and/or branch of the bank and/or designated foreign contribution account numberFC-6C
(iiia)Bank and/or branch of the bank for the purpose of utilising the foreign contribution after it has been receivedFC-6D
(iv)Office bearers or key functionaries or members mentioned in the application for grant of registration or prior permission or renewal of registration, as the case may beFC-6E

Clauses (i) to (iii) and (iiia) are from the consolidation consulted, which shows the Form names as inserted by G.S.R. 199(E) dated 7.3.2019. Clause (iv) was substituted by paragraph 13(ii) of G.S.R. 695(E) and amended by paragraph 9 of S.O. 3272(E), which replaced "office bearers or key functionaries or members" with "key functionaries". As it stands, clause (iv) covers "key functionaries mentioned in the application for grant of registration or prior permission or renewal of registration, as the case may be", in Form FC-6E.

What each clause covers

  • (i) Name or address. The address is the address "within the State for which registration/prior permission has been granted". A move to another State is not described in the clause.
  • (ii) Nature, aims and objects. This includes registration with local or relevant authorities. A change of purpose also bears on the Schedule and rule 17B for registered associations; see the article on rule 17B.
  • (iii) Designated account. The "designated foreign contribution account number" is the account of section 17(1). See the article on section 17.
  • (iiia) Utilisation bank. This matches rule 9(1)(e) and (2)(e), which require an intimation in Form FC-6D within forty five days of opening a utilisation account; see the article on rule 9(1).
  • (iv) Key functionaries. "Key functionary" is defined in rule 2(1)(ca); see rules 1 and 2. The 2011 text spoke of replacement of fifty percent or more of the original key members; that qualifier is not in the clause as substituted in 2020.

The proviso

Paragraph 13(iii) of G.S.R. 695(E) inserted after clause (iv): "Provided that the change shall be effective only after final approval by the Central Government."

The consequence in the words is that the intimation alone does not make the change effective. The Government's final approval does. The rule does not say how long approval takes or what becomes of acts done in the interval; the texts consulted are silent. Before acting on a change of name, bank or governing body for FCRA purposes, check that the approval has been received.

The Notes added to the Forms in 2025

G.S.R. 342(E) dated the 26th May, 2025 inserted a Note at the end of each of Forms FC-6A to FC-6E:

FormNote says the applicant shall also enclose
FC-6A (name and/or address)(a) copy of approval of the relevant authority for amendment, duly signed by the chief functionary; (b) copy of the resolution of the governing body passed before effecting the change
FC-6B (nature, aims and objects, registration with authorities)The same two documents
FC-6C (designated "FCRA Account" in the State Bank of India branch the Note names, and change of another "FCRA Account")(a) copies of letter from the existing bank and the new bank regarding the changes; (b) copy of the resolution of the governing body passed before effecting the change
FC-6D (additional utilisation bank account)(a) copy of letter from the bank regarding opening of the additional account; (b) copy of the resolution of the governing body passed before effecting the change
FC-6E (key members)(a) copy of the resolution of the governing body passed before effecting the change; (b) affidavit in Proforma 'AA' for each person being added or modified

The Notes use the expressions "chief functionary", "governing body" and "key members", which differ from the "key functionaries" of the rule. The Forms are explained in the article on Forms FC-6A to FC-6F and FC-7, and Proforma 'AA' in the article on Forms FC-3A, FC-3B, FC-3BB and FC-3C.

Note that the resolution of the governing body is to be passed "before effecting the change". An organisation whose governing body has been reconstituted without a prior resolution should take advice. For the legal basis of governing body changes in a society, see our post on the Societies Registration Act, 1860, sections 15 and 16 and on alteration of purposes under section 12 of that Act, which are about a different law.

Compounding for late intimation

In the compounding table under section 41, serial number 11 deals with an offence punishable under sections 37, 11 and 17 read with rule 17A "for failure to intimate about details within the prescribed time". The amount printed is "Ten thousand rupees for each violation of failure to intimate within the prescribed time". See the article on section 41.

Example (invented). The Nav Sanskar Trust replaces two of its five trustees. The trustees are key functionaries under rule 2(1)(ca). Within forty five days it intimates the change in electronic form in Form FC-6E, enclosing the resolution of its governing body passed before the change and an affidavit in Proforma 'AA' for each person added. The change becomes effective only after final approval by the Central Government.

Need help documenting a change?

A change of trustees, office bearers or bank needs the right resolution, the right affidavits and a clean record of dates. Our affidavit and declaration drafting team can prepare the resolutions and affidavits that go with the Form.

Key takeaways

  • Changes in name or address, objects, designated bank account, utilisation bank or key functionaries are intimated in electronic form within forty five days.
  • The Forms are FC-6A, FC-6B, FC-6C, FC-6D and FC-6E respectively.
  • The change is effective only after final approval by the Central Government.
  • Each Form carries a Note (G.S.R. 342(E)) listing the documents to enclose, including a prior governing body resolution.
  • Late intimation is listed for compounding at serial number 11 of the table.

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 Rule 17A

  • 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 do we have to intimate a change?

Forty five days (G.S.R. 506(E)).

Which Form do I use for a change of trustees?

Form FC-6E, for key functionaries.

Know which registrations your business actually needs — both too few and too many cost money.

— TaxClue Compliance Desk

Rule 17A: 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.

People also ask

Questions, answered

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

Forty five days (G.S.R. 506(E)).

Form FC-6E, for key functionaries.

No. The proviso says it is effective only after final approval by the Central Government.

Each Note says to enclose a copy of the governing body resolution passed before effecting the change.

Yes, in Form FC-6D under clause (iiia) and rule 9.

Serial number 11 of the compounding table lists failure to intimate details within the prescribed time at ten thousand rupees for each violation, subject to section 41.