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Section 11 of the Foreign Contribution (Regulation) Act, 2010: registration or prior permission to accept foreign contribution

A person with a definite cultural, economic, educational, religious or social programme shall not accept foreign contribution unless he obtains a certificate of registration. If...

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

Section 11 is the gateway provision. A person with a definite cultural, economic, educational, religious or social programme cannot accept foreign contribution unless he holds a certificate of registration, and a person who is not registered may accept it only with prior permission for a specific purpose and from a specific source. The Amendment Act, 2020 added a new proviso to sub-section (2).

This article reads section 11 as per the Act as enacted, read with the Foreign Contribution (Regulation) Amendment Act, 2020 (33 of 2020), paragraph 5, which replaced the opening of the proviso to sub-section (2) with two provisos. Later amendments should be checked.

Section 11(1): the certificate of registration

Section 11(1) says: "Save as otherwise provided in this Act, no person having a definite cultural, economic, educational, religious or social programme shall accept foreign contribution unless such person obtains a certificate of registration from the Central Government."

The five words "cultural, economic, educational, religious or social" are the programme heads, and the rule bites on a person who has "a definite" programme in one of them. The word "person" is defined in section 2(1)(m); see the article on person, association, political party and Legislature. Societies, trusts and charitable companies are the usual applicants; our guide on society vs trust vs section 8 company compares them as organisation forms. If you are choosing between registrations, the 12A, 80G and CSR registration service team can explain how the tax-side registrations sit beside this one.

The opening words "save as otherwise provided in this Act" refer to the exceptions elsewhere, for example the cases in section 4.

Proviso to section 11(1). Any association registered with the Central Government under section 6, or granted prior permission under that section, of the Foreign Contribution (Regulation) Act, 1976, as it stood immediately before the commencement of the 2010 Act, "shall be deemed to have been registered or granted prior permission, as the case may be, under this Act". That registration "shall be valid for a period of five years from the date on which this section comes into force". The date is not stated in the texts consulted and is not given here.

Section 11(2): prior permission

A person referred to in sub-section (1), "if it is not registered with the Central Government under that sub-section", may accept foreign contribution "only after obtaining the prior permission of the Central Government". The prior permission "shall be valid for the specific purpose for which it is obtained and from the specific source". Section 12(6) adds that prior permission is valid for the specific purpose or specific amount of foreign contribution proposed to be received.

So the choice is between two routes: registration, which gives a certificate valid for five years under section 12(6), and prior permission, which is tied to a purpose, a source (and under section 12(6) a specific amount). The application route is in the articles on section 12.

The provisos to sub-section (2) after the 2020 Amendment Act

As enactedAfter the 2020 Amendment Act
One proviso: if the person referred to in sub-sections (1) and (2) has been found guilty of violation of any of the provisions of this Act or the Foreign Contribution (Regulation) Act, 1976, the unutilised or unreceived amount shall not be utilised or received without the prior approval of the Central GovernmentFirst proviso (new): on the basis of any information or report and after a summary inquiry, if the Central Government has reason to believe a person granted prior permission has contravened the Act, it may, pending further inquiry, direct that the person shall not utilise the unutilised foreign contribution or receive the remaining or any additional foreign contribution without its prior approval
Second proviso: the earlier proviso, now beginning "Provided further that if the person referred to in sub-section (1) or in this sub-section has been found guilty ..." and continuing as enacted

Paragraph 5 of the Amendment Act substitutes new words for the opening words of the old proviso, "Provided that if the person referred to in sub-sections (1) and (2) has been found guilty"; the rest of the old proviso continues as the second proviso. The new first proviso is a pending-inquiry direction: it can be made on information or a report, after a summary inquiry, without a finding of guilt. The second proviso still requires a finding that the person "has been found guilty".

The first proviso is drafted as one long sentence in which the condition ("has reason to believe ... it may") is not cleanly joined; it is quoted here as printed. It applies to "a person who has been granted prior permission", not to a registered person.

Example (invented). Sahyog Seva Trust, not registered, obtains prior permission to accept a sum from a foreign foundation for a flood relief project. Later the Central Government, on a report and after a summary inquiry, has reason to believe the trust contravened the Act. Under the first proviso it may direct that, pending further inquiry, the trust shall not use the unused part or receive the rest of the money without the Government's prior approval.

Section 11(3): classes that need prior permission

Section 11(3) says that, "notwithstanding anything contained in this Act", the Central Government may, by notification in the Official Gazette, specify:

  • (i) the person or class of persons who shall obtain its prior permission before accepting foreign contribution; or
  • (ii) the area or areas in which foreign contribution shall be accepted and utilised with prior permission; or
  • (iii) the purpose or purposes for which foreign contribution shall be utilised with prior permission; or
  • (iv) the source or sources from which foreign contribution shall be accepted with prior permission.

A notification under section 11(3) can therefore turn a registered person's receipt from a particular source, or for a particular purpose, into a prior-permission matter. No notification under section 11(3) is in the texts consulted and none is described here. Section 9(d) adds a separate power to require prior permission from persons covered by section 11(1); see the article on section 9.

Appeals and related provisions

An order refusing to give permission under the Act can be appealed to the High Court within sixty days under section 31(2); see the article on section 31. The conditions for grant are in section 12(4), explained in the article on conditions for registration and prior permission. The 2020 addition of an identification-document requirement is in section 12A.

Section 11 is about foreign contribution law, not tax. For registration of non-profit bodies under income-tax law, see our separate post on section 332 of the Income-tax Act, 2025 and our income-tax guides.

Need help choosing between registration and prior permission?

The right route depends on whether foreign contribution will be a continuing source or a one-time grant for a defined purpose. Our 12A, 80G and CSR registration service can help you plan the sequence of registrations before an FCRA application is made.

Key takeaways

  • A person with a definite cultural, economic, educational, religious or social programme needs a certificate of registration to accept foreign contribution, save as the Act otherwise provides.
  • A person who is not registered may accept only with prior permission, valid for the specific purpose and the specific source.
  • The 2020 Amendment Act added a pending-inquiry direction for persons who hold prior permission.
  • The Central Government may by notification list classes, areas, purposes or sources needing prior permission.
  • Associations under the 1976 Act were deemed registered for five years from the date section 11 came into force.

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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 Section 11

  • 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.

Who needs FCRA registration?

A person having a definite cultural, economic, educational, religious or social programme who wishes to accept foreign contribution, save as otherwise provided.

What is prior permission?

Permission of the Central Government to accept foreign contribution by a person not registered, valid for the specific purpose and from the specific source, and under section 12(6) for the specific purpose or amount proposed.

Settle the facts first; the right section and the right form follow from them.

— TaxClue Compliance Desk

Section 11: 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.

A person having a definite cultural, economic, educational, religious or social programme who wishes to accept foreign contribution, save as otherwise provided.

Permission of the Central Government to accept foreign contribution by a person not registered, valid for the specific purpose and from the specific source, and under section 12(6) for the specific purpose or amount proposed.

A proviso that lets the Central Government, after a summary inquiry, direct that a person with prior permission shall not utilise or receive foreign contribution without its approval, pending further inquiry.

By its words it applies to "a person who has been granted prior permission".

Yes, under section 11(3), by notification in the Official Gazette. No such notification is described here.

The proviso to section 11(1) deems them registered under this Act for five years from the date section 11 came into force.