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Schedule to the Foreign Contribution (Regulation) Rules, 2011: purposes for registration

The Schedule, headed "Purposes for Registration" and marked "[See rule 9 (1B)]", has five heads: Religious (16 items), Cultural (18), Economic (19), Educational (22) and Social...

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

The Schedule, inserted after rule 23 by paragraph 11 of S.O. 3272(E) dated 22 June 2026, lists the purposes from which an application for registration must choose. It has five heads, Religious (16 items), Cultural (18), Economic (19), Educational (22) and Social (30). Rule 9(1B) requires the certificate to specify the purposes chosen, and rule 17B governs changes to them.

This article reads the Schedule as per the Rules as amended by the notifications named in this article; the latest consulted, and the source of the Schedule, is S.O. 3272(E) dated 22 June 2026. The items are summarised, not reproduced word for word; the notification governs. Later amendments should be checked. For help matching your activities to these purposes, see our 12A, 80G and CSR registration service, which is a separate subject.

How the Schedule is used

  • Rule 9(1B)(a): the certificate of registration "shall specify the purpose or purposes and the States or Union territories for which registration is granted".
  • Rule 9(1B)(b)(i): every application mentions "the purpose or purposes for which registration is sought, chosen only from such list of purposes as specified in the Schedule appended to these rules".
  • Rule 9(1B)(c): an association registered before the commencement of the 2026 Rules submits within one year of such commencement an intimation in Form FC-6F specifying the purposes and States or Union territories for which it seeks to retain registration.
  • Rule 17B: an association adds or deletes a purpose or State or Union territory by application in Form FC-6F.
  • Fees: rupees three hundred per additional purpose (proviso to rule 9(4)(b)); see the article on rule 9 fees.

See the article on rule 9(1) and the article on rule 17B.

A numbering slip in the Schedule

The five heads are printed as "VI. Religious", "VII. Cultural", "VIII. Economic", "IX. Educational" and "X. Social". There is no I to V in the notification. This article uses the names of the heads, not the numbers.

The five heads

Head as printedItemsWhat the items cover (in brief)
VI. Religious16Places of worship, scriptures, pilgrim amenities, religious education, faith-based care and burial or cremation grounds
VII. Cultural18Heritage, museums, folk and classical arts, crafts, languages, festivals, archives and knowledge heritage
VIII. Economic19Agriculture, allied activities, producer groups, microfinance, skilling, enterprises, infrastructure and green livelihoods
IX. Educational22Institutions, scholarships, adult and inclusive education, training, research, digital education and civic awareness
X. Social30Health, nutrition, water, sanitation, shelters, care homes, legal aid, disasters, environment and similar welfare work

Religious (16 items)

Construction and maintenance of places of worship (1); preservation and printing of sacred scriptures (2); study and preservation of religious philosophy and history (3); pilgrim amenities (4); dharamshalas, langars and community kitchens (5); religious education and satsangs (6); devotional arts (7); indigenous and tribal faith practices (8); protection of sacred relics and shrines (9); archiving of rituals and festivals (10); inter-faith dialogue and peace initiatives (11); religious publications and research (12); religious libraries, museums and archives (13); faith-based counselling and care centres (14); training in traditional sacred crafts (15); burial or cremation ground development (16). Several items say "excluding proselytisation" (items 3, 6 and 8).

Cultural (18 items)

Archaeological work and conservation (1); museums, archives and cultural centres (2); folk songs, dances and storytelling (3); classical performing arts (4); contemporary arts, "excluding political/ ideological content" (5); training of artisans and weavers (6); non-religious manuscripts and artefacts (7); regional languages and scripts (8); literary academies and book fairs (9); tribal and indigenous cultural heritage (10); cultural festivals and exhibitions (11); craft villages and heritage circuits (12); traditional culinary practices and sports (13); anthropology and ethnography research (14); archiving of films, radio and theatre (15); traditional knowledge systems (16); scientific and knowledge heritage (17); documentation of modern historical movements of national importance, such as the independence movement and social reform (18).

Economic (19 items)

Agricultural programmes (1); allied activities such as dairy and fisheries (2); producer organisations, cooperatives and self-help groups (3); microfinance (4); non-formal vocational training (5); rural and cottage industries on a non-profit basis (6); socially oriented micro, small and medium enterprises (7); women's entrepreneurship (8); skill incubation for youth (9); livelihood infrastructure (10); ethical supply chains (11); eco-tourism and homestays (12); fisheries training (13); green economy livelihoods (14); job placement (15); food processing units (16); digital and financial literacy (17); livelihood support for migrant workers (18); community renewable energy enterprises (19).

Educational (22 items)

Educational institutions and facilities (1); scholarships and aid (2); adult literacy (3); inclusive education (4); teacher training (5); technical and vocational institutions leading to recognised certification (6); research institutions (7); digital education (8); girls' education (9); education for children of migrant workers, refugees and nomadic tribes (10); bridge courses (11); environmental education (12); STEM programmes (13); sports education academies (14); language teaching (15); career counselling (16); higher academic fellowships abroad (17); value-based education (18); awareness of constitutional rights and duties, "strictly non-political in nature" (19); disaster preparedness education (20); digital inclusion for students (21); youth leadership and civic engagement (22).

Social (30 items)

Hospitals, clinics and ambulance services (1); preventive healthcare (2); maternal and child healthcare (3); nutrition and food security (4); drinking water (5); sanitation (6); orphanages and child protection (7); old-age homes (8); disability care (9); rehabilitation of substance abusers (10); mental health counselling (11); women's safety and empowerment (12); anti-trafficking (13); homeless shelters and low-cost housing (14); legal aid (15); disaster relief (16); basic community infrastructure on a non-commercial basis (17); community environmental protection (18); water harvesting and watershed management (19); community waste management, including campaigns against plastic waste (20); road safety (21); community radio and helplines, subject to applicable broadcasting, telecom and IT regulations (22); rehabilitation of released prisoners (23); support to victims of domestic violence, dowry harassment and acid attacks (24); community sports and recreation facilities (25); animal protection, rescue and rehabilitation (26); public health research (27); palliative care (28); blood banks, eye banks and organ donation awareness (29); disaster risk reduction and resilience programmes (30).

Reading the Schedule

  1. A closed list for new applications. Rule 9(1B)(b)(i) says "chosen only from" the Schedule.
  2. Qualifiers sit inside the items. Words such as "excluding proselytisation", "non-commercial", "strictly non-political in nature" and "subject to compliance with applicable broadcasting, telecom, and IT regulations" are part of the item. A purpose is read with its qualifier.
  3. No definitions. The Schedule does not define its terms, and the texts consulted do not say how an activity that straddles two items is classified.
  4. Item 26 of Social is a bare heading, "Animal Protection, Rescue and Rehabilitation", without the descriptive words other items carry.
  5. Link with the Act. Section 12(4)(f) and (g) conditions apply to every application; the Schedule is a list of purposes, not a substitute for those conditions. See the article on section 12(4).

Example (invented). The Jal Dhara Foundation runs a community water harvesting project and a girls' hostel. In its application, it would mention Social item 19 (water harvesting and watershed management) and Educational item 9 (girls' education initiatives: residential schools, hostels, scholarships), and the States where it works. If it later wants to add a health camp programme, it applies under rule 17B in Form FC-6F for Social item 2.

Need help choosing purposes?

The purposes you choose define the scope of your certificate, and spending outside it is a compoundable offence at serial number 4(b) of the table under section 41. Our 12A, 80G and CSR registration team can review your objects clause and projects before the application.

Key takeaways

  • The Schedule has five heads and 105 purposes; applications choose only from it (rule 9(1B)(b)(i)).
  • The heads are numbered VI to X in the notification; there is no I to V.
  • Qualifiers inside items, such as "excluding proselytisation", are part of the purpose.
  • Existing associations intimate retained purposes in Form FC-6F within one year of commencement of the 2026 Rules.
  • Changes later are by rule 17B.

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 Schedule

  • 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 many purposes are listed?

105: Religious 16, Cultural 18, Economic 19, Educational 22 and Social 30.

Can I choose a purpose that is not in the Schedule?

Rule 9(1B)(b)(i) says purposes are chosen only from the list in the Schedule.

Read the notice the day it arrives; most of the damage is done by the weeks it sits unopened.

— TaxClue Compliance Desk

Schedule: 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.

105: Religious 16, Cultural 18, Economic 19, Educational 22 and Social 30.

Rule 9(1B)(b)(i) says purposes are chosen only from the list in the Schedule.

The notification prints them so; there are no heads I to V. This article uses the names.

Rule 9(1B)(c) requires an intimation in Form FC-6F within one year of the commencement of the 2026 Rules.

By application in Form FC-6F under rule 17B, with a resolution of the governing body and the fee.

The proviso to rule 9(4)(b) adds rupees three hundred per purpose where the application relates to more than one purpose.