Delhi is where foreign funding is decided. The Ministry of Home Affairs administers the Foreign Contribution (Regulation) Act from here, and since the 2020 amendments every FCRA registered organisation must maintain its designated FCRA account at the State Bank of India, New Delhi Main Branch, wherever in the country it actually operates. For an organisation whose plan includes international grants, that gives Delhi a practical relevance no other city has.
Public sector undertaking CSR budgets, which are concentrated in Delhi, alongside corporate headquarters, multilateral and bilateral agencies, and the largest concentration of grant-making foundations and policy funders in the country.
Policy research and advocacy, education and higher education, air quality and urban environment, health systems, governance and rights-based work, and skilling.
The point that matters most for a Delhi founder is that FCRA is not obtainable at incorporation and cannot be rushed. Registration requires the organisation to have existed for at least three years and to have spent a meaningful sum, generally taken as fifteen lakh rupees, on its core activities over the preceding three years. Prior permission for a specific grant is the route available before that, and it is project-specific rather than general. Any adviser offering FCRA registration as part of an incorporation package is describing something that does not exist. Plan a three-year runway funded domestically, and build the spending record deliberately, because it is the eligibility test.
Delhi societies remain common for membership organisations and professional bodies. For an organisation intending to seek FCRA registration and institutional grants, the company structure's audited filing record is a meaningful advantage in the assessment.
Delhi stamp duty on the memorandum and articles applies, paid at actuals alongside MCA charges.
Two corrections worth making before anything else, because most published guidance still has neither. The first is naming: the Income-tax Act, 1961 was repealed on 1 April 2026, so what everyone calls 12A registration is now registration under Section 332, 80G approval is approval under Section 354, and the applications are Form 104 or Form 105 rather than Form 10A or Form 10AB. A registered entity is a Registered Non-Profit Organisation. Existing registrations carry forward under Section 355 until expiry, so nobody reapplies. The second is more expensive. Under Rule 4(1) of the Companies (CSR Policy) Rules, a Section 8 company established by the funding company itself can receive CSR money immediately, while any other one needs three years of similar activity first. Same structure, same registrations, entirely different commercial position, and it is decided by who subscribes to the memorandum on the day you incorporate.
| Item | Position as at August 2026 |
|---|---|
| Governing law | Section 8, Companies Act 2013, with Rules 19 to 23 of the Companies (Incorporation) Rules |
| Incorporation route | SPICe+ on the MCA V3 portal. No INC-12 for a new company |
| Licence form | INC-16, issued alongside the certificate of incorporation |
| Mandatory attachment | A signed three-year income and expenditure projection under Rule 19(3) |
| Minimum capital | None. It can be limited by guarantee without share capital |
| Small company status | Excluded by section 2(85), so MGT-7 rather than MGT-7A, audit from year one, cash flow statement required |
| Tax registration | Section 332, Income-tax Act 2025, in Form 104 or Form 105 under Rule 181 |
| Donor approval | Section 354, with the donor deduction at section 133(1)(b)(ii) |
| Old names | 12A is now 332, 80G is now 354, Forms 10A, 10AB and 10AC are 104, 105 and 106 |
| NPO audit and donor reporting | Form 112 replaces 10B and 10BB, Form 113 replaces 10BD, Form 114 replaces 10BE |
| CSR eligibility | Rule 4(1). Three-year track record unless the company itself established you |
| FCRA | Three years of existence and roughly Rs 15 lakh of core spend, with the account at SBI New Delhi Main Branch |
| Package | Fee | Scope |
|---|---|---|
| Essential | Rs 4,999 one-time | Licence and incorporation only |
| Complete | Rs 14,999 one-time | Plus Section 332 registration and Section 354 approval |
| Institutional | Rs 29,999 one-time | Plus CSR-1, Schedule VII mapping and FCRA readiness |
| Form 105 regular registration | Rs 9,999 | At the end of provisional registration, in year three |
| Additional DSC | Rs 1,499 each | Beyond the two included. Every director and subscriber needs one |
MCA charges and stamp duty on the memorandum and articles are paid by you at actuals and vary materially by state, so no figure is quoted here. You get the expected number for your state and capital structure with the quote.
Every price above is a professional fee, excluding GST and government charges. 50% on delivery.
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.
No. FCRA registration requires the organisation to have been in existence for at least three years and to have spent a meaningful amount, generally taken as fifteen lakh rupees, on its core activities during the preceding three years. Before that, the only route to a specific foreign grant is prior permission, which is project-specific and approved grant by grant. Any package promising FCRA at incorporation is promising something that cannot be delivered.
Generally not, and this is a distinction worth getting right. CSR money spent by a company incorporated in India out of its Indian profits is domestic funding, even where the parent is foreign, so FCRA does not apply. A grant paid directly by the overseas parent to your organisation is a different thing entirely and is foreign contribution requiring FCRA registration or prior permission. The source and the paying entity decide it, not the ultimate ownership. Get the payment route confirmed in writing before the money moves.
At the State Bank of India, New Delhi Main Branch. Since the 2020 amendments every FCRA registered organisation must receive foreign contribution into a designated account at that specific branch, regardless of where it operates. Utilisation accounts can be held elsewhere, but the receiving account cannot. Organisations outside Delhi are frequently surprised by this and should plan for it rather than discover it during the application.
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Reviewed by the CA and CS Team, CorporateWalla · Last updated 17 August 2026 · · Sources: Ministry of Corporate Affairs, Income Tax Department, National CSR Portal
Canonical: https://corporatewalla.com/services/section-8-registration/delhi
