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The details of movable and immovable assets/ properties created out of FCRA funds need to be reported in FC-4

As per GSR 683(E) dated 22-Sep-2023, MHA has inserted clause 3(ba) and 3(bb) after the clause 3(b) of Form FC-4 wherein the details of movable assets and immovable properties created out of foreign contribution need to be provided. The details are as below:

1. Under clause 3(ba), the details of movable assets such as:
   1. Description of the assets
   2. Value as on beginning of the Financial Year (in Rs.)
   3. Value of assets acquired during the FY (in Rs.)
   4. Value of assets disposed of during the FY (in Rs.)
   5. Value as per the balance sheet at the end of the FY (in Rs.)
       
2. Under clause 3(bb), the details of immovable properties such as:
   1. Details of immovable asset (Land/ Building etc.)
   2. Size
   3. Location (Complete address)
   4. Value as per the balance sheet (in Rs.)