With effect from 1-Jan-2025, the Certificate from Chartered Accountant for Form FC-4 includes a confirmation whether violation of any provisions of FCRA, 2010 or rules made/ notifications issued thereunder.
On 31-Dec-2024, MHA has inserted the following paragraph in Form FC-4 under the heading “Certificate to be given by Chartered Accountant” after clause (vii).
“I have examined all relevant books and records, including the items mentioned in column 8 of FC-4, and to the best of my knowledge and belief (name of the person/ association) ………….. has (Strike out whichever of the following is not applicable):
(i) not violated any provisions of the Foreign Contribution (Regulation) Act, 2010 or rules made thereunder or notifications issued thereunder;
or
(ii) violated the provisions of Foreign Contribution (Regulation) Act, 2010 or rules made thereunder or notifications issued thereunder. The details of the violation(s) are as under …………………..”.
