The Ministry of Home Affairs (MHA) has introduced amendments to the regulations governing the submission of annual returns by Non-Governmental Organizations (NGOs) registered under the Foreign Contribution Regulation Act (FCRA). Under the revised rules, these NGOs are now mandated to furnish comprehensive information about both movable and immovable assets established through foreign contributions.
The modifications were incorporated into the Foreign Contribution Regulation Rules, 2010, through the addition of two new clauses, denoted as (ba) and (bb), to Form FC-4. Clause (ba) pertains to the disclosure of details concerning movable assets created using foreign contributions as of the financial year’s end on March 31, while clause (bb) necessitates the reporting of immovable assets created through foreign contributions as of the same date.
In an official notification, the MHA cited its authority under section 48 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), and announced the enactment of the Foreign Contribution (Regulation) Amendment Rules, 2023. These rules came into effect upon their publication in the Official Gazette.
This regulatory change signifies an effort by the government to enhance transparency and accountability within the realm of foreign funding for NGOs, ensuring that assets created through foreign contributions are appropriately documented and disclosed.

