Foreign Contribution (Regulation) Act Registration and Prior Permission in Bengaluru
Apply to the Ministry of Home Affairs for FCRA registration in Form FC-3A, or for prior permission in Form FC-3B, for a Bengaluru trust, society or Section 8 company, with the CA certificate, the purposes and States schedule introduced in June 2026 and the SBI FCRA account set up before the first foreign rupee arrives. Professional fee from Rs 12,999, excluding GST.
| Item | Position for a Bengaluru NGO |
|---|---|
| Governing law | Foreign Contribution (Regulation) Act, 2010 and FCRA Rules, 2011, as amended on 22 June 2026 |
| Who decides | Ministry of Home Affairs (FCRA wing), New Delhi; there is no Karnataka or Bengaluru FCRA office |
| Where you apply | Online at fcraonline.nic.in |
| Registration (FC-3A) | At least three years in existence, with spending on objects shown for three financial years |
| Prior permission (FC-3B) | For a specific donor, amount and project, where registration is not yet available |
| Receiving account | FCRA account at State Bank of India, New Delhi Main Branch |
| Spending accounts | Utilisation accounts in scheduled banks, including Bengaluru branches |
| Validity | Five years; renewal in Form FC-3C |
FCRA is a central law administered by one authority. A Bengaluru NGO files the same forms, on the same portal, before the same FCRA wing of the Ministry of Home Affairs as an NGO in any other state. Nothing in the Act or Rules sends a Karnataka application to a regional office, and you should be wary of anyone who says they will "submit it locally".
What is local is everything that sits underneath the application. The registration certificate, governing document and three years of audited accounts that the MHA examines all come from Karnataka processes: a trust deed registered with a Bengaluru Sub-Registrar, a society registered under the Karnataka Societies Registration Act, 1960, or a Section 8 company incorporated with ROC Bangalore. Weaknesses in those documents are the commonest reason a Bengaluru FCRA file stalls.
The field inquiry is also local in practice. The MHA may ask for verification of the association's premises and activities, and the people doing that will visit the registered address in Bengaluru and the places where you say you work. An NGO that lists programmes across Karnataka districts should be able to show them.
Bengaluru has a deep base of non-profits working in education, public health, environment, disability and urban governance, many of them supported by technology-sector founders, global foundations or overseas diaspora networks. When a foreign donor, a foreign-owned company's global foundation or an overseas university wants to fund such work, the receiving association needs either FCRA registration or prior permission before the money is sent.
Registration in Form FC-3A suits an association that has existed for at least three years and has a track record of spending on its objects. It allows foreign contribution from any lawful source for the registered purposes for five years. Prior permission in Form FC-3B suits a younger NGO with one committed donor; it is tied to that donor, that amount and that project.
FCRA does not suit an entity that wants to receive foreign money commercially. Payments for services, sale of goods or research contracts are generally outside foreign contribution and are handled under ordinary foreign-exchange and tax rules. Political parties, candidates and the other persons listed in Section 3 of the Act cannot accept foreign contribution at all.
If the association does not yet exist, form it first: see trust registration in Bangalore, society registration in Bangalore and Section 8 registration in Bangalore. The national rules are summarised on our FCRA registration page and in the FCRA registration guide 2026.
| Stage | Authority or institution | Notes for Bengaluru |
|---|---|---|
| Trust deed registration | Sub-Registrar, Department of Stamps and Registration, Karnataka | Through Kaveri 2.0; the registered deed is the base document |
| Society registration | District Registrar of Societies, Karnataka | Under the Karnataka Societies Registration Act, 1960 |
| Section 8 company | ROC Bangalore | Licence under Section 8; ROC covers the whole of Karnataka |
| 12A and 80G | Income Tax Department | Not a precondition for FCRA, but usually already in place |
| FCRA account | SBI, New Delhi Main Branch | Account opening papers can be submitted at a Bengaluru SBI branch |
| FC-3A or FC-3B application | MHA FCRA wing, New Delhi | Online only, at fcraonline.nic.in |
| Utilisation accounts | Any scheduled bank | Intimated to the MHA in Form FC-6D within 15 days of opening |
The SBI requirement is the part that confuses Bengaluru applicants most. The Act requires foreign contribution to be received only in the FCRA account at SBI's New Delhi Main Branch, at 11 Sansad Marg. That does not mean a trip to Delhi: SBI's procedure lets the association submit the account opening form and KYC at its nearest SBI branch, which forwards the papers to New Delhi Main Branch. Money can then be moved to a utilisation account at a Bengaluru branch of any scheduled bank for programme spending.
We look at when the association was registered in Karnataka, what it spent on its objects in each of the last three financial years, and who its key functionaries are. That decides whether you file FC-3A now, file FC-3B for a specific donor, or wait.
Bengaluru trust deeds and society bye-laws drafted from templates often have objects that are wider than the actual work, or no clause on how assets are applied on dissolution. Where the MHA is likely to query this, we advise on an amendment before filing rather than after a query.
Since 22 June 2026, applicants choose their purposes from a Schedule of permitted purposes and name the States or Union Territories where they will work. A Bengaluru NGO that works only in Karnataka selects Karnataka; one that also runs programmes in Tamil Nadu or Andhra Pradesh names those too, paying Rs 300 for each additional purpose or State.
The account opening form and KYC go to a Bengaluru SBI branch, which forwards them to New Delhi Main Branch. The account details are then recorded in the application.
Our CA team prepares the activity-wise expenditure certificate from the audited accounts so the figures match. Key functionaries sign their Proforma AA affidavits.
The form is filed on fcraonline.nic.in and the fee paid online. The MHA may make a field inquiry or seek documents. In the Standard plan we draft replies to those queries.
| Stage | Indicative time | Depends on |
|---|---|---|
| Eligibility review and route | 2 - 3 working days | How quickly accounts and activity reports are shared |
| Base-document fixes | Varies | Whether a deed or bye-law amendment is needed |
| SBI FCRA account | Varies | SBI's processing between the Bengaluru branch and New Delhi Main Branch |
| Preparing and filing FC-3A or FC-3B | 7 - 10 working days after documents | Completeness of the three-year record |
| MHA inquiry and decision | Not fixed | The MHA's own inquiry; no date can be promised |
Plan the donor conversation around the MHA's decision, not around our filing date. A Bengaluru NGO that tells a foundation it will be "FCRA ready next month" on the strength of a filing receipt is taking a risk it does not control.
| Head | Position |
|---|---|
| MHA application fee | As prescribed in the FCRA Rules, paid online on fcraonline.nic.in at actuals |
| Each additional purpose or State/UT (from 22 June 2026) | Rs 300 |
| SBI FCRA account | As charged by the bank |
| Deed or bye-law amendment, if needed | Karnataka stamp duty and registration fee at actuals |
We confirm the fee the portal shows before payment. For a Bengaluru NGO that works in several South Indian states, the per-State charge is small, but every State named becomes a place the MHA can expect to see activity.
| Plan | Professional fee | Covers |
|---|---|---|
| Starter | From Rs 12,999 | Eligibility review, one FC-3A or FC-3B application, purposes and States mapping, CA certificate, affidavits and SBI account guidance |
| Standard | On quote | Starter plus replies to MHA queries, utilisation account and FC-6 intimations, and foreign contribution books |
| Pro | On quote | Standard plus annual FC-4 with CA certificate, FC-6F for existing registrants and renewal in FC-3C |
All plans exclude GST. The MHA fee is paid online at actuals and shown separately on your invoice. The MHA decides every application after its own inquiry; approval and decision dates cannot be guaranteed.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
| Rule | What it means day to day |
|---|---|
| Receipt only in the SBI New Delhi Main Branch FCRA account | Ask every donor to remit there; a transfer into a Bengaluru savings account is a breach |
| Utilisation accounts must be intimated | Form FC-6D within 15 days of opening each one |
| No mixing with domestic funds | Indian CSR money and local donations stay in separate accounts and books |
| Administrative expenses up to 20% | Of the foreign contribution received in a financial year |
| No onward transfer | Foreign contribution cannot be passed to another NGO, even an FCRA-registered one |
| Changes reported | FC-6 forms for changes in name, address, objects, accounts or key functionaries |
The onward-transfer ban matters in Bengaluru, where larger NGOs often work with smaller community partners in other districts. Since the 2020 amendment, the lead NGO cannot sub-grant foreign money to those partners. Partners that need foreign funds must hold their own registration or prior permission.
| Obligation | Due | Notes |
|---|---|---|
| FC-4 annual return | Within nine months of year end, so 31 December | CA-certified; filed even in a year with no foreign receipts |
| FC-6F declaration | By 21 June 2027 for associations registered before 22 June 2026 | Declares the purposes and States/UTs to be retained |
| FC-3C renewal | Ahead of the five-year expiry | Foreign contribution of at least Rs 10 lakh used in the previous two financial years forms part of the reasonable activity test |
| Later instalments under prior permission | Form FC-3BB | For larger grants, released only after 75% of the previous instalment is used and verified |
The 2026 rules also widened the definition of key functionary to cover trustees, governing-body members and directors, and made an association with foreign nationals as key functionaries (other than persons of Indian origin) ordinarily ineligible. Bengaluru NGOs with overseas founders or board members should look at this before they apply.
The Foreign Contribution (Regulation) Amendment Bill, 2026 was referred to a Joint Parliamentary Committee and is not law as of October 2026. This page reflects the Act and the rules in force.
| Trust | Society | Section 8 company | |
|---|---|---|---|
| Registered with | Sub-Registrar, Bengaluru | District Registrar of Societies, Karnataka | ROC Bangalore |
| Governing law | Registration Act, 1908 and the deed | Karnataka Societies Registration Act, 1960 | Companies Act, 2013 |
| Key functionaries for FCRA | Trustees | Governing-body members | Directors |
| Changing people | As the deed allows | Under the bye-laws and Karnataka Act | Board and MCA filings |
| Usual fit | Family or founder-led charity | Membership-based or community organisation | Larger, professionally governed NGO |
Any of the three can apply for FCRA. What matters to the MHA is a clean record: a registered governing document, three years of audited accounts and real activity. Our trust vs society vs Section 8 guide compares the three in more depth.
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP. Our Bengaluru office at 26, Krishnalaya Complex, 4th Cross, N.R. Road, Bengaluru 560002 works with Karnataka trusts, societies and Section 8 companies from formation through FCRA.
| Reference | Relevance |
|---|---|
| Foreign Contribution (Regulation) Act, 2010 | Registration, prior permission, use and reporting of foreign contribution |
| Section 3 of the Act | Persons barred from accepting foreign contribution |
| Section 17 of the Act | FCRA account at SBI, New Delhi Main Branch |
| FCRA (Amendment) Act, 2020 | 20% administrative cap; ban on transfer to other persons |
| Foreign Contribution (Regulation) Rules, 2011 | Forms, fees and procedure |
| FCRA Amendment Rules, 2026 (S.O. 3272(E), 22 June 2026) | Purposes Schedule, States/UTs, key functionaries, FC-6F, FC-3BB |
| Karnataka Societies Registration Act, 1960 | Registration of Bengaluru societies that apply for FCRA |
Authority sources: Ministry of Home Affairs FCRA portal at fcraonline.nic.in and PRS Legislative Research's summary of the 2026 amendment rules.
An education society registered in Bengaluru in 2020 ran after-school learning centres in two Bengaluru wards and one rural taluk nearby. An overseas foundation offered a three-year grant. The society had five years of audited accounts and spending on objects well above the reference level, so we prepared FC-3A rather than prior permission. We selected the education purpose from the Schedule and named only Karnataka, opened the FCRA account through the society's local SBI branch and kept its existing bank account at a Jayanagar branch as the utilisation account, intimated in FC-6D after approval. One governing-body member who held a foreign passport was replaced before filing.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Trust Registration in Bangalore, Society Registration in Bangalore, Section 8 Registration in Bangalore. National: FCRA registration, 12A and 80G registration, NGO accounting and our FCRA registration guide 2026.
No. FCRA registration and prior permission are granted by the FCRA wing of the Ministry of Home Affairs in New Delhi, and applications are filed only online at fcraonline.nic.in. A Bengaluru NGO uses the same portal and forms as an NGO anywhere in India.
No. Foreign contribution must be received in the FCRA account at SBI, New Delhi Main Branch, but the account opening form and KYC can be submitted at an SBI branch in Bengaluru, which forwards them to New Delhi Main Branch for opening.
Yes, through a utilisation account. After the money lands in the SBI New Delhi Main Branch FCRA account it can be moved to utilisation accounts in scheduled banks, including Bengaluru branches. Each utilisation account must be intimated to the MHA in Form FC-6D within 15 days of opening.
Not for registration yet. Form FC-3A requires at least three years of existence and an activity record. A younger trust with a committed foreign donor can apply for prior permission in Form FC-3B for that donor, amount and project.
Yes. A society registered under the Karnataka Societies Registration Act, 1960 can apply on the same footing as a trust or Section 8 company, provided it meets the existence, activity and key functionary conditions. Its governing-body members are its key functionaries for FCRA.
Only the States or Union Territories where it actually works. Since 22 June 2026, applicants name their States of work and pay Rs 300 for each additional purpose or State. An NGO working only in Karnataka selects Karnataka; adding States it cannot show activity in invites questions.
No. Since the 2020 amendment to the Act, foreign contribution cannot be transferred to any other person or association, even one that holds its own FCRA registration. Partner organisations need their own registration or prior permission.
Associations registered before 22 June 2026 must declare the purposes and States or Union Territories they wish to retain in Form FC-6F within one year, that is by 21 June 2027. Annual FC-4 returns now also carry more detailed activity and website information.
Our professional fee starts at Rs 12,999 plus GST for one application. The MHA application fee is paid online at actuals, with Rs 300 for each additional purpose or State. Replies to MHA queries, FC-4 and renewal are quoted separately.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CorporateWalla's CA and CS team · Last Updated 19 October 2026 · · Sources: Ministry of Home Affairs: FCRA online portal, PRS Legislative Research: FCRA Amendment Rules, 2026
Canonical: https://corporatewalla.com/bangalore/fcra-registration
