FCRA Annual Return: Due Date and Filing Checklist
Plan your FCRA annual-return preparation with a reporting checklist, record checks and links to the official filing portal.
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NGO Compliance
This hub is for treasurers, secretaries and accountants of trusts, societies and Section 8 companies across India who hold FCRA registration, are applying for it, or receive donations that must be reported to the Income Tax Department. If you have FCRA registration, read the FCRA annual return guide first; it is the filing most often missed. If you only take Indian donations, start with Forms 113 and 114 (formerly 10BD/10BE). General information only, not legal advice.
The guides here are narrow on purpose. Each one handles a single task: filing the annual return, checking a renewal on FCRA Online, opening and using the FCRA bank account, following the FCRA Amendment Bill 2026, and reporting donations on the Income Tax e-filing portal. Read the one that matches your next deadline, then come back.
For the whole-year picture, use the NGO compliance calendar and the compliance hub; they cover registrations, audits and governance records that these posts do not repeat. A bill is not law until it is notified, so treat the amendment guide as status tracking. General information only, not legal advice.
Foreign grant: Indian NGOs normally need FCRA registration or prior permission (FCRA 2010) to receive these funds. General information only, not legal advice.
Start here
- Map your year List every filing for your entity type.
- FCRA annual return Due date and filing checklist.
- FCRA bank account Designated and utilisation accounts.
- Donor reporting Forms 113 and 114.
- Renewal and law changes Then the amendment bill guide.
| Guide | Who needs it | Task | Official portal |
|---|---|---|---|
| FCRA annual return | NGOs with FCRA registration or prior permission | Annual return filing | FCRA Online |
| FCRA renewal status | NGOs whose FCRA renewal is pending | Track and respond | FCRA Online |
| FCRA bank account | NGOs receiving or about to receive foreign contributions | Open and use the designated and utilisation accounts | FCRA Online / bank |
| FCRA Amendment Bill 2026 | Any FCRA-registered NGO | Follow proposed changes (not yet law until notified) | Parliament / MHA |
| Forms 113 and 114 | NGOs with 80G (now section 354) approval taking donations | Donor statement and certificates | Income Tax e-filing |
General information only, not legal advice.
How to Check FCRA Renewal Status: Portal Steps & Next Actions
Find the official FCRA renewal-status tools and understand which application records, certificate details and portal messages to review.
Read guideFCRA Bank Account: Opening, Documents & Utilisation Accounts
A practical guide to designated FCRA bank accounts, supporting documents and utilisation accounts, with links to official instructions.
Read guideFCRA Amendment Bill 2026: Status, Changes & NGO Checklist
A guide to checking the status of the FCRA Amendment Bill and distinguishing proposed changes from notified requirements. Recheck official developments before relying on it.
Read guideForm 10BD & 10BE: New Forms 113 & 114 Explained for NGOs
Understand the donation-reporting forms discussed in this guide and check the official form and instructions for the reporting period concerned.
Read guideFrequently asked questions
Which compliance guide should I read first?
If you have FCRA registration, the FCRA annual return guide. If not, the Forms 113 and 114 guide for donor reporting. General information only, not legal advice.
Where do I file the FCRA annual return?
On FCRA Online, run by the Ministry of Home Affairs. Our guide lists the documents to keep ready. General information only, not legal advice.
Is the FCRA Amendment Bill 2026 already law?
A bill applies only once it is passed and notified. Our guide tracks its status as of the date shown on it; check the official notification before you change anything. General information only, not legal advice.
What are Forms 113 and 114?
They replace Forms 10BD and 10BE under the Income-tax Act, 2025: the donor statement and the donation certificate. They are filed on the Income Tax e-filing portal. General information only, not legal advice.
Can you help with the whole year's compliance?
Yes. See NGO annual compliance and FCRA assistance. We do not guarantee any approval or timeline.
General information only, not legal advice.