Registration and prior permission under the Foreign Contribution (Regulation) Act, 2010
Kolkata trusts, West Bengal societies and Section 8 companies that want to receive foreign donations need the Ministry of Home Affairs' permission first. We check whether your NGO is ready for registration in Form FC-3A or should apply for prior permission in FC-3B, map your work to the purposes and States introduced on 22 June 2026, prepare the CA certificate in-house and file on fcraonline. Professional fee from Rs 12,999, excluding GST and the MHA fee.
| Item | Position for a Kolkata NGO |
|---|---|
| Law | Foreign Contribution (Regulation) Act, 2010 and FCRA Rules, 2011, as amended on 22 June 2026 |
| Authority | Ministry of Home Affairs (FCRA wing), New Delhi, online at fcraonline.nic.in |
| Who applies | Trusts with a registered deed, societies under the West Bengal Societies Registration Act, 1961, and Section 8 companies |
| Registration (FC-3A) | Three years of existence and an activity record; Rs 15 lakh spending reference over three financial years |
| Prior permission (FC-3B) | Newer NGOs: one donor, one amount, one project |
| Receiving account | FCRA account at SBI, New Delhi Main Branch, 11 Sansad Marg |
| Spending accounts | Utilisation accounts at scheduled banks, including Kolkata branches |
| Validity and return | Five years; FC-4 annual return by 31 December |
The first question we hear from trustees in Kolkata is which office in the city handles FCRA. None does. Foreign contribution is regulated by the Ministry of Home Affairs alone, every application is filed online at fcraonline.nic.in, and inquiries are directed from New Delhi even when the verification visit happens at your office in Salt Lake or Behala.
What is local is everything that feeds the application. Your registration certificate comes from a West Bengal office: a trust deed registered at the Registrar of Assurances or a District Sub-Registrar, a society certificate from the Registrar of Firms, Societies and Non-Trading Corporations in Salt Lake, or a Section 8 licence and incorporation with the company's file at ROC Kolkata-I or Kolkata-II. Your 12A and 80G orders come from the income-tax exemption wing in Kolkata. The MHA reads all of these together, so any gap in them shows up in the FCRA file.
That is why we start with the West Bengal paperwork, not the FCRA form. A society that has not filed its annual returns with the state registrar, or a trust whose deed was never registered, is far more likely to be refused than one with a clean three-year record.
| Your NGO today | Route | What we need to see |
|---|---|---|
| Registered in West Bengal for three or more years, with audited accounts | Registration in FC-3A | Three years of audits and activity reports, spending on objects, key functionaries' details |
| Registered recently, with a foreign donor ready to fund one project | Prior permission in FC-3B | Donor commitment letter, project report and budget with administration within 20% |
| Already registered, certificate expiring | Renewal in FC-3C | Use of at least Rs 10 lakh of foreign contribution in the previous two financial years |
| Registered before 22 June 2026 | Declaration in FC-6F | Purposes and States you wish to keep, within one year |
Kolkata has many old institutions, from schools and libraries run by trusts to welfare societies registered decades ago under the state Act. Age alone does not qualify them. The application has to show reasonable activity in the field, and the 2026 rules ask for a detailed activity record as well as accounts. A society that was dormant for two of the last three years is usually a prior permission case, not a registration case.
If you have not yet formed the organisation, see trust registration in Kolkata, society registration in Kolkata or Section 8 registration in Kolkata first. FCRA is a later step, not a substitute for registration.
| Matter | Authority |
|---|---|
| FC-3A, FC-3B, FC-3C, FC-4, FC-6 series | Ministry of Home Affairs, filed on fcraonline.nic.in |
| Opening the FCRA account | SBI, New Delhi Main Branch; documents can be lodged at an SBI branch in Kolkata for forwarding |
| Society registration and annual returns | Registrar of Firms, Societies and Non-Trading Corporations, West Bengal, Salt Lake |
| Trust deed registration | Registrar of Assurances, Kolkata or the District Sub-Registrar with jurisdiction |
| Section 8 company filings | ROC Kolkata-I (Kolkata district) or ROC Kolkata-II (rest of West Bengal) |
| 12A and 80G | Income Tax Department, exemption wing |
The FCRA account itself must be at SBI, New Delhi Main Branch, but trustees do not have to travel to Delhi to open it. The account opening form and KYC documents can be submitted at an SBI branch of your choice, which verifies them and sends them to the New Delhi Main Branch. We prepare that set with you so the branch does not return it for missing signatures.
We compare the trust deed or society rules, the registrar's filings and the audit reports, and fix inconsistencies in names, addresses and office bearers before anything goes to the MHA.
We decide between FC-3A and FC-3B and map your programmes to the purposes in the Schedule. If you work only in West Bengal, one State is selected; districts across the border in Jharkhand or Odisha mean another State and a further Rs 300 each.
The account opening set is lodged at an SBI branch and forwarded to the New Delhi Main Branch. Its details go into the application.
Our CA team certifies activity-wise expenditure from your audited accounts, and each key functionary signs a Proforma AA affidavit.
We complete FC-3A or FC-3B, upload the documents and pay the fee online.
The MHA may call for documents or arrange a field inquiry at your Kolkata office. We help you prepare for the visit and draft written replies in the selected package.
| Stage | Time | Depends on |
|---|---|---|
| West Bengal record check | 3 - 5 business days | Availability of registrar filings and audits |
| FCRA account opening | Varies | SBI verification and forwarding |
| Application ready and filed | 7 - 10 business days after documents | Signed affidavits and CA certificate |
| MHA decision | Not fixed | Inquiry and queries |
Indicative service timelines. The MHA decides every application after its own inquiry; no decision date or outcome can be promised.
| Head | Position |
|---|---|
| MHA application fee | As prescribed in the FCRA Rules, paid online at actuals |
| Each additional purpose | Rs 300 (from 22 June 2026) |
| Each additional State or Union Territory | Rs 300 (from 22 June 2026) |
| Affidavits and notarisation | At actuals |
We confirm the fee shown on the portal before you pay.
| Plan | Professional fee | Covers |
|---|---|---|
| Starter | From Rs 12,999 | Eligibility review, one FC-3A or FC-3B application, purposes and States, CA certificate, affidavits, FCRA account guidance |
| Standard | On quote | Starter plus replies to MHA queries, utilisation account and FC-6 intimations |
| Pro | On quote | Standard plus FC-4 returns, FC-6F declaration, FC-3C renewal and quarterly review |
All plans exclude GST. The MHA fee and other government charges are paid at actuals and shown separately on your invoice.
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 in practice |
|---|---|
| Receipt | Every foreign rupee arrives in the SBI New Delhi Main Branch FCRA account first |
| Utilisation | Move funds to one or more utilisation accounts at scheduled banks, for example a branch near your Kolkata office, and report them in FC-6 |
| Separate books | Foreign contribution is never mixed with local donations, grants or fees |
| Administration cap | Not more than 20% of foreign contribution received in a year |
| No onward transfer | Foreign funds cannot be passed to another NGO, even a registered one |
| Annual return | FC-4 by 31 December with a CA-certified receipts and payments account |
The onward transfer bar catches many Kolkata networks, where a larger city trust has traditionally funded smaller partner societies in the districts. Since the 2020 amendment that model does not work with foreign money. Each partner that needs foreign funds must hold its own registration or prior permission.
| Event | Filing | Risk if missed |
|---|---|---|
| Change of name, address, objects or key functionaries | FC-6A to FC-6E | Show cause and possible suspension |
| Change of purposes or States | FC-6F, needs approval | Spending outside approved purposes or States |
| Renewal | FC-3C, six months before expiry | Registration lapses and funds cannot be used |
| Annual return | FC-4 by 31 December | Compounding or action under the Act |
If your society moves its registered office from central Kolkata to New Town, for example, the change is first recorded with the West Bengal registrar and then intimated to the MHA. Doing only one of the two leaves the records out of step.
| Registration (FC-3A) | Prior permission (FC-3B) | |
|---|---|---|
| Who it suits | Established Kolkata NGOs with a three-year record | Newer NGOs with one committed donor |
| Scope | Any lawful foreign source for registered purposes | Specific donor, amount and project |
| Validity | Five years, renewable | For the approved project |
| Key document | Three years of audits and activity reports | Donor commitment letter and project report |
| Later instalments | Not applicable | Released after 75% of the previous one is used and verified |
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP from 129A, Bangur Avenue, Block A, Lake Town, Kolkata 700055, and we have supported 2,500+ companies across our practice.
| Reference | Relevance |
|---|---|
| Foreign Contribution (Regulation) Act, 2010, Sections 11 and 12 | Registration and prior permission |
| Section 17 | FCRA account at SBI, New Delhi Main Branch and utilisation accounts |
| Sections 7 and 8 | Bar on transfer and the 20% administrative expenses limit |
| FCRA Rules, 2011, as amended by S.O. 3272(E) of 22 June 2026 | Purposes Schedule, States, fees and key functionaries |
| West Bengal Societies Registration Act, 1961 and Registration Act, 1908 | Underlying registration of Kolkata societies and trusts |
Authority sources: Ministry of Home Affairs FCRA portal at fcraonline.nic.in and PRS Legislative Research summary of the 2026 amendment rules.
A society running evening schools in the north of the city had been registered under the West Bengal Act for 11 years and had a UK charity willing to fund a two-year programme. The audits were in order, but its last two annual returns with the state registrar were missing and the governing body had changed twice. We filed the pending returns first, matched the office bearers across the society record, the audit reports and the affidavits, and confirmed that its spending over three years cleared the reference figure. It then applied for registration in FC-3A with Education as its purpose and West Bengal as its only State, rather than a single-project prior permission.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Trust Registration in Kolkata, Society Registration in Kolkata and Section 8 Registration in Kolkata. Nationally: FCRA registration, 12A and 80G registration and our FCRA registration guide for 2026.
No. FCRA registration is granted only by the Ministry of Home Affairs in New Delhi, and every application is filed online at fcraonline.nic.in. A Kolkata NGO applies the same way as any other; the MHA may still send officials for a field inquiry at your office.
Yes. Societies registered under the state Act, trusts with a registered deed and Section 8 companies can all apply. For registration in FC-3A the society needs at least three years of existence and a record of activity; otherwise it applies for prior permission in FC-3B.
No. The FCRA account must be at SBI, New Delhi Main Branch, but the opening form and KYC documents can be submitted at an SBI branch of your choice, which verifies and forwards them to the New Delhi Main Branch.
Foreign contribution must first be received in the FCRA account at SBI, New Delhi Main Branch. From there you can move it to one or more utilisation accounts at scheduled banks, including Kolkata branches, and report those accounts to the MHA.
Yes. Since 22 June 2026, applicants must name the States or Union Territories where they will work. Each additional State beyond those covered by the base fee costs Rs 300, and working outside the approved States later needs an approved change.
Our professional fee starts at Rs 12,999 plus GST for one FC-3A or FC-3B application, including the CA certificate. The MHA fee is paid online at actuals, with Rs 300 for each additional purpose or State. Query replies and post-approval compliance are quoted separately.
No. Since the 2020 amendment, foreign contribution cannot be transferred to any other person or association, even one that holds its own FCRA registration. Each partner must apply separately and receive its own funds.
Yes. The MHA compares key functionaries in your application with your registration records and affidavits. Mismatches are a common cause of queries, so pending returns and changes should be filed with the West Bengal registrar before the FCRA application.
Within nine months of the end of the financial year, so by 31 December for the year ending 31 March. It needs a CA-certified balance sheet and receipts and payments account, and must be filed even if no foreign contribution was received.
No. The Bill has been referred to a Joint Parliamentary Committee. The amendment rules notified on 22 June 2026 are in force, and existing registrants have one year to declare their purposes and States in Form FC-6F. See our FCRA registration page for the national detail.
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, PRS: Foreign Contribution (Regulation) Amendment Rules, 2026, Registrar of Firms, Societies & Non-Trading Corporations, West Bengal
Canonical: https://corporatewalla.com/kolkata/fcra-registration
