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Rule 17B of the Foreign Contribution (Regulation) Rules, 2011: change of scope of registration

An association registered under the Act that intends to change its area of operation by including or deleting any purpose or any State or Union territory specified in its...

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Published
October 2, 2026
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Last updated: October 2026Verified against: Government sources

Rule 17B, inserted by S.O. 3272(E) of 22 June 2026, lets a registered association change its area of operation by including or deleting any purpose or any State or Union territory specified in its certificate of registration. The application is in Form FC-6F, with a resolution of the governing body and the prescribed fee. The Central Government may approve or reject it after such inquiry as it deems fit.

This article reads rule 17B as per the Rules as amended by the notifications named in this article; the rule and Form FC-6F come from S.O. 3272(E) dated 22 June 2026, the latest consulted. Later amendments should be checked. For help deciding which purposes and States to retain or add, see our 12A, 80G and CSR registration service, which sits beside, and does not replace, the foreign contribution rules.

Why rule 17B exists

Since S.O. 3272(E), a certificate of registration specifies "the purpose or purposes and the States or Union territories for which registration is granted" (rule 9(1B)(a)). Every application for registration chooses purposes only from the Schedule and names the States or Union territories (rule 9(1B)(b)). Rule 17B is the rule for changing that scope after registration. See the article on rule 9(1) and the article on the Schedule.

Rule 9(1B)(c) also requires every association registered before the commencement of the 2026 Rules to submit, within one year of that commencement, an intimation in Form FC-6F specifying the purposes and the States or Union territories for which it seeks to retain its registration. Form FC-6F is marked "", so one Form serves both.

Rule 17B(1): who may apply and what to enclose

Paragraph 10 of S.O. 3272(E) inserted, after rule 17A, rule 17B headed "Change of scope of registration":

"(1) An association registered under the Act which intends to change its area of operation by including or deleting any purpose or any State or Union territory specified in its certificate of registration shall apply, in Form FC-6F, for such inclusion or deletion, along with— (a) a resolution of the governing body approving such application; (b) the prescribed fee."

ElementText
WhoAn association registered under the Act
What changesArea of operation, by including or deleting any purpose or any State or Union territory specified in the certificate
HowApplication in Form FC-6F
EnclosuresA resolution of the governing body approving the application; the prescribed fee

Observations:

  • Registered associations only. The rule speaks of an "association registered under the Act". It does not mention prior permission, which is for a specific amount and purpose.
  • Both directions. The rule covers including and deleting.
  • Governing body resolution. The resolution approves the application. Form FC-6F's Note adds that an applicant intimating change of State or Union territory and/or purpose "shall also enclose a copy of Resolution of the Governing body passed before effecting the change".
  • Interaction with rule 17A. A change of nature, aims and objects is separately an intimation under rule 17A(ii) in Form FC-6B; see the article on rule 17A. The two rules deal with different things: 17A with objects and registration with authorities, 17B with the purposes and States in the FCRA certificate. Which applies, or whether both do, depends on the change.

Rule 17B(2): the fee

"(2) The fees payable for inclusion of additional purpose or State or Union territory under sub-rule (1) shall be in accordance with sub-rule (4) of rule 9 and the proviso thereof."

The proviso to rule 9(4)(b) says the registration fee covers one State or Union territory and one purpose, with an additional rupees three hundred per State or Union territory and per purpose where more than one is involved; see the article on rule 9 fees. Rule 17B(2) speaks only of "inclusion"; it does not state a fee for deletion. The text is silent, and this article states no fee for deletion.

Rule 17B(3): approval or rejection

"(3) The Central Government may, after such inquiry as it deems fit, approve or reject the application under sub-rule (1)."

The rule gives no time limit and does not prescribe a hearing before rejection. Appeal and revision under sections 31 and 32 are explained in the article on section 31 and the article on section 32; whether an order under rule 17B(3) falls within them depends on the orders those sections name.

Form FC-6F

Form FC-6F was inserted after Form FC-6E by paragraph 18 of S.O. 3272(E). It is headed "Application for inclusion of purpose / State / Union Territory in Certificate of Registration" and is addressed to the Secretary, Government of India, Ministry of Home Affairs, Foreigners Division (FCRA Wing). Its parts:

  1. Association Details (items 1.1 to 1.6): FCRA registration number, name, address as per FCRA records, nature of association (society, trust, Section 8 company or other), e-mail ID and telephone number.
  2. Application for inclusion or deletion (items 2.1 to 2.4): purpose to be added, State or Union territory to be added, purpose to be deleted, State or Union territory to be deleted.
  3. Declaration: the authorised signatory declares that the information is true and correct; signature block for the name of the chief functionary (Chairperson, President, Secretary, CEO or MD) in block letters, with the seal.
  4. Note: the governing body resolution is to be enclosed.

See the article on Forms FC-6A to FC-6F and FC-7.

Compounding

In the table under section 41, as amended by S.O. 3287(E) dated 22 June 2026, serial number 4(b) covers an offence punishable under section 35 for violation of section 11 read with rule 9(1B) by utilisation of foreign contribution for a purpose or in a State or Union territory for which registration has not been granted. The amount printed is thirty per cent. of the amount so utilised for such purpose or in such State or Union territory, or rupees one lakh, whichever is higher. See the article on section 41.

Example (invented). The Gramin Utthan Samiti is registered for one purpose in two States. It decides to take up a second purpose in one of those States. Its governing body passes a resolution approving the application; the Samiti applies in Form FC-6F, item 2.1 naming the purpose to be added, and pays the fee that rule 9(4) and its proviso provide. Until the Central Government approves the inclusion, the certificate does not cover that purpose, and utilisation for it would fall within the compounding entry at serial number 4(b).

Need help changing the scope of your registration?

Choosing purposes from the Schedule and matching them to your activities and States takes care. Our 12A, 80G and CSR registration team can help you prepare the governing body resolution and the details before you apply.

Key takeaways

  • A registered association may apply in Form FC-6F to include or delete a purpose or State or Union territory in its certificate (rule 17B(1)).
  • The application is accompanied by a governing body resolution and the prescribed fee; inclusion fees follow rule 9(4) and its proviso.
  • The Central Government may approve or reject after inquiry (rule 17B(3)).
  • The same Form serves existing associations under rule 9(1B)(c).
  • Utilising foreign contribution outside the registered scope is listed for compounding at serial number 4(b).

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 17B

  • 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.

Which Form changes the purposes or States in a certificate?

Form FC-6F.

What must be enclosed?

A resolution of the governing body approving the application, and the prescribed fee.

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Rule 17B: 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.

Form FC-6F.

A resolution of the governing body approving the application, and the prescribed fee.

For inclusion, in accordance with rule 9(4) and its proviso; the rule states no fee for deletion.

Yes. Rule 17B(3) allows it to approve or reject after such inquiry as it deems fit.

It speaks of an association registered under the Act.

A change of nature, aims and objects is intimated under rule 17A(ii) in Form FC-6B; rule 17B deals with purposes and States in the certificate.