FCRA Annual Return Filing (Form FC-4)
Every NGO with an FCRA registration or prior permission must file the FCRA annual return in Form FC-4 within nine months of the financial year end, which means 31 December. This applies even when you received nothing. We prepare the accounts package, coordinate with your auditor and file on the FCRA portal.
What it is
Form FC-4 is the yearly report of foreign contribution that an NGO gives to the Ministry of Home Affairs (MHA). It shows what came in, from whom, what you spent it on and what is left in the FCRA account. It is filed electronically on the FCRA portal, with scanned copies of the income and expenditure account, the receipt and payment account and the balance sheet.
The duty comes from the Foreign Contribution (Regulation) Act, 2010 and Rule 17 of the Foreign Contribution (Regulation) Rules, 2011. The rule sets the nine-month window. Getting the registration itself is a separate job, covered on our FCRA registration page. This page is about what you must do every year after it, and the FCRA annual return is the biggest item on that list.
Who it applies to
Registered NGOs
Any trust, society or Section 8 company holding an FCRA certificate of registration must file FC-4 for every financial year in which the certificate was valid.
NGOs with prior permission
If MHA gave you permission to receive a specific contribution, the return still reports that receipt and its use.
NGOs that received nothing
A nil report is still required. A Faridabad education trust that had no foreign donation in 2025-26 files FC-4 all the same, with the accounts and bank certification.
Why it matters
It keeps your certificate safe
Your registration runs for five years, and MHA can inquire into your record when you apply for renewal. Timely returns help that file.
It proves the money went where it should
Foreign funds must stay in the designated FCRA account and be used only for the stated purpose. FC-4 is where that is shown line by line.
It protects your donors
Foreign donors often ask to see the filed return. A timely FC-4 answers their questions before they are asked.
Documents required
Financial statements
- Audited balance sheet
- Income and expenditure account
- Receipt and payment account
Bank and certification
- Statement or certificate for the FCRA bank account
- Chartered Accountant certificate on opening balance, receipts, utilisation and closing balance
Organisation details
- FCRA registration number and login on the FCRA portal
- Donor-wise list of receipts and purpose-wise utilisation
- Declaration by the chief functionary
How it works
Close and reconcile the FCRA books
We reconcile your FCRA account with the cash book, list each foreign receipt by donor and purpose, and match each spend to a head of utilisation. Say a trust got funds in three instalments: each one gets its own line.
Get the accounts audited and certified
Your auditor audits the statements. Where the work needs a practising chartered accountant, a qualified professional signs the certificate; we prepare the schedules and chase the sign-off. For the audit side see NGO audit.
Fill in Form FC-4 on the portal
We enter receipts, utilisation, balances and the declaration on the FCRA portal and attach the scanned statements and bank certification.
Submit and keep the acknowledgement
The chief functionary approves the submission. We file, save the acknowledgement and add the next due date to your compliance calendar.
Timelines
FY 2025-26 return
Due 31 December 2026, nine months after the year ended on 31 March 2026.
FY 2026-27 return
Due 31 December 2027, on the same nine-month rule.
Start early
Plan the audit by September. The FCRA return and your income tax return both draw on the same audited accounts.
What happens if you miss it
Late filing draws a charge
MHA can compound a late FC-4 for a charge that grows with the length of delay. You pay it on the FCRA portal when the late return is filed.
Your renewal gets harder
Renewal and any inquiry by MHA look at your past returns. Pending returns are a red flag.
The Act gives MHA wider powers
The 2010 Act allows suspension or cancellation of a certificate in the cases it lists. Here is the catch: it is far easier to file on time than to explain a gap later.
Frequently asked questions
What is the due date for FCRA annual return FC-4?
The due date is 31 December, nine months after the financial year ends on 31 March, under Rule 17 of the FCRA Rules, 2011. For FY 2025-26 that means 31 December 2026. The same date applies each year. File earlier if your accounts are ready, since the portal gets slow near the deadline. We keep your calendar and start preparation well before it.
Do I file FC-4 if I received no foreign contribution?
Yes, a nil report is required for the year even if you received no foreign contribution. You still attach your financial statements and the bank certification for the FCRA account. In practice, a nil filing is quick when your books are in order. We prepare it the same way as any other FC-4, so your record stays unbroken.
Which documents go with Form FC-4?
You attach scanned copies of the income and expenditure account, the receipt and payment account and the balance sheet, plus the bank certification for the FCRA account. Where foreign contribution was received, a chartered accountant certificate and audited accounts are also needed. The chief functionary signs the declaration. We assemble and check this set before upload.
Who signs and certifies the FCRA annual return?
The chief functionary of the NGO signs the declaration in FC-4, and a practising chartered accountant certifies the figures where foreign contribution was received. Taxhint prepares the schedules, coordinates with your auditor and files the return, but the audit and the CA certificate are signed by a qualified professional. We arrange that sign-off with you.
What is the penalty for filing FC-4 late?
MHA can compound the late filing for a charge that increases with the delay, payable on the FCRA portal when you file. The exact amount depends on the duration and the contribution received. A late return is always better than a missing one. We help you file the return and handle the compounding steps.
Is FC-4 the same as the income tax return of the NGO?
No. FC-4 goes to MHA and reports only foreign contribution. The income tax return, such as ITR-7, goes to the Income Tax Department and covers all income. Both come from the same books, so the figures must agree. Our trust annual compliance service tracks both calendars together.
Can I use the FCRA account for local donations?
No. Foreign contribution must be received in the designated FCRA account at the SBI branch in New Delhi that the Central Government specifies, and the account should hold only foreign contribution. Local donations belong in a separate account. Mixing the two makes FC-4 hard to reconcile. We help you tidy the structure before the year closes.
Will the FCRA Amendment Bill, 2026 change the return?
Not yet. The Foreign Contribution (Regulation) Amendment Bill, 2026 was introduced on 25 March 2026 and was with a Joint Parliamentary Committee as of August 2026. Until Parliament passes it, Rule 17 and FC-4 continue as they are. We watch the Bill and update your filing plan if anything changes.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
If the return is filed late, any compounding charge fixed by MHA is paid on the FCRA portal. We confirm the amount on the portal before filing.
Ready to begin?
Send us your FCRA bank statement and last year’s accounts, and we will tell you what is ready, what is missing and when to file.