IAS Gyan

Daily News Analysis


28th September, 2023 Polity

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Context: The Ministry of Home Affairs (MHA) has amended the rules related to the filing of annual returns by Non-Government Organizations (NGOs) registered under the Foreign Contribution Regulation Act (FCRA). These changes involve the requirement for NGOs to provide details about both movable and immovable assets created using foreign funds.

Key points from the notification

  • The amendment aims to enhance transparency and accountability in the utilization of foreign contributions received by NGOs.
  • NGOs are now required to furnish details of movable assets created using foreign contributions as of March 31 of the financial year.
  • NGOs must also provide details of immovable assets created using foreign contributions as of March 31 of the financial year.
  • These amendments are made under the powers conferred by section 48 of the Foreign Contribution (Regulation) Act, 2010.
  • The Foreign Contribution (Regulation) Amendment Rules, 2023 came into force on the date of their publication in the Official Gazette.


  • Overall, these amendments impose additional reporting requirements on NGOs receiving foreign contributions, requiring them to provide comprehensive information about the assets created using such funds. This is likely intended to ensure that foreign contributions are used for their intended purposes and that there is transparency in the utilization of these funds.

Must Read Articles:

FOREIGN CONTRIBUTION REGULATION ACT (FCRA): https://www.iasgyan.in/daily-current-affairs/foreign-contribution-regulation-act-fcra-18

NGO Funding: https://iasgyan.in/daily-current-affairs/ngo-funding


Q. How has the Foreign Contribution Regulation Act (FCRA) in India evolved over the years, and what are some of the key amendments introduced through the Foreign Contribution (Regulation) Amendment Act, 2020, with a focus on its impact on the regulation of foreign contributions and the organizations involved?