In this article
Earlier editorial update: 12 October 2026.
The FCRA annual return due date for FY 2025–26 is normally 31 December 2026. NGOs report their foreign contribution receipts and utilisation through Form FC-4 on the Ministry of Home Affairs’ FCRA portal. This covers the financial year from 1 April 2025 to 31 March 2026.
Start with reconciled accounts, then prepare the disclosures and attachments. The June 2026 amendments expanded annual reporting, so a checklist copied from an earlier year may miss information now requested.
| Item | For the upcoming return |
|---|---|
| Financial year | 2025–26 |
| Reporting period | 1 April 2025–31 March 2026 |
| Normal filing deadline | 31 December 2026 |
| Return | Form FC-4 |
| Where to file | Official FCRA portal |
FCRA annual return: the practical answers
Short answer: Form FC-4, the FCRA annual return, is due within nine months of the end of the financial year, so the return for FY 2025–26 is due by 31 December 2026. A year with no foreign contribution received or used still needs a NIL return. Since the June 2026 Rules, FC-4 also asks for the date and UDIN of the CA certificate and the UDIN of the separate audited foreign-contribution statements. File it on the FCRA portal and keep the acknowledgement.
- Who files
- FCRA-registered associations, every year. If you work under prior permission, read section 02 below on how the annual-return requirement applies to you.
- Who can skip this page
- An NGO with no FCRA registration or prior permission, which has never received foreign contribution. This return is only about foreign contribution.
- What to prepare
- Reconciled foreign-contribution accounts for the year, the CA certificate and its UDIN, statements for the SBI FCRA account and any utilisation accounts, the donor schedule, and your Darpan ID, which MHA says is mandatory for online FCRA services.
- What happens next
- Keep the submitted return and acknowledgement together. Filing FC-4 does not renew your registration; renewal is a separate application on Form FC-3C.
Useful next links
- FCRA registration and compliance support.
- NGO Annual Compliance Kit – includes the FC-4 workflow and a dated calendar.
- FCRA Readiness Checklist and Document Pack.
- NGO annual compliance service.
- FCRA renewal status and FCRA bank account.
- NGO funding opportunities, including foreign grants.
Foreign grant: Indian NGOs normally need FCRA registration or prior permission (FCRA 2010) to receive these funds. General information only, not legal advice.
Last verified 22 Oct 2026. Sources: FCRA Rules, 2011 Rule 17 as amended by S.O. 3272(E) of 22 Jun 2026, as checked by the team on 21 Oct 2026. General information only, not legal advice.
What is the FCRA annual return due date?
The ordinary deadline is nine months after the financial year closes. The official portal’s Annual Return (FC-4) section states 31 December. Use the date above for planning unless MHA issues an extension that specifically covers the relevant return and financial year.
A notice extending the validity of FCRA registration is a different matter. Read an extension’s subject, covered period and conditions before changing your filing calendar.
Who needs to file Form FC-4?
FCRA-registered associations have an annual reporting obligation. For organisations operating under prior permission, MHA’s annual-return FAQs, Section V say returns continue annually until the permitted contribution is fully utilised, including nil returns for years without transactions.
FC-4 reports financial activity; it does not renew a registration certificate. If renewal is also due, use our FCRA renewal status guide to track that separate process.
If your NGO needs help beyond the annual return, such as FCRA registration or prior permission, see our page on FCRA compliance support.
Is a nil FCRA return required?
Yes. MHA’s FAQs require a nil return even when there has been no receipt or utilisation of foreign contribution. In that situation, the CA certificate and audited accounts do not have to be uploaded. Check the current form’s remaining requirements before submitting.
| What happened during the year? | Filing implication |
|---|---|
| No FC receipt and no FC utilisation | A nil return is still required. |
| No fresh grant, but earlier FC was spent | Report the utilisation; a zero-donation year is not automatically nil. |
| Interest earned on FC funds | Include the interest in the review; do not treat fresh donations as the only receipts. |
The official FC-4 form (available on the FCRA Online portal) includes opening foreign contribution, interest and other income derived from FC. Review every relevant bank statement before deciding the return is nil.
FCRA annual return documents checklist
Prepare one organised folder for the reporting year. The table separates documents needed for the filing pack from working records that help your team complete it accurately.
| Record | What to check |
|---|---|
| FCRA approval and organisation details | Have the registration or prior-permission reference and NGO Darpan ID ready. Match names and identifiers to the official records. |
| Financial statements | Prepare the FC income and expenditure statement, receipts and payments account, and balance sheet for the correct year. |
| CA certification | Obtain the completed certificate and confirm the applicable UDIN details with your CA. |
| Bank statements | Collect bank-certified statements for the SBI New Delhi Main Branch FCRA account and utilisation accounts. |
| Donor and receipt schedule | Reconcile donor details and amounts with remittances and the ledger; investigate unidentified credits. |
| Project and activity records | Assemble the detailed activity report, project expenditure schedules and supporting programme records. |
| Assets and expense working papers | Keep asset registers, invoices and expense classifications available for the preparer and auditor. |
MHA’s charter for associations describes the financial statements and bank-certified statements to upload. The FC-4 form (available on the FCRA Online portal) sets out receipt, donor and project information. Read these together with the 2026 changes below; an older downloadable form alone is not the complete current checklist.
What changed in FC-4 under the June 2026 Rules?
The Foreign Contribution (Regulation) Amendment Rules, 2026, dated 22 June 2026 added annual-return disclosures. Prepare the following alongside the accounts:
- The association’s official website and social media accounts.
- A detailed activity report, with project or activity locations, utilisation, fresh assets and administrative expenditure.
- Ultimate-donor details where contributions arrive through Donor Advised Funds or other intermediary remittance vehicles.
- Details of publications brought out during the year by the association or its key functionaries, including dates, titles and where published.
- The date and UDIN of the CA certificate, plus the UDIN of the separate audited FC financial statements.
For intermediary-funded grants, request the underlying donor information early. For publications, ask the relevant people to supply a consistent register. These records may sit with fundraising, programme or communications teams rather than the accountant.
Reconcile the numbers before entering the return
Use a simple cash-movement check as a starting point. For example, suppose an NGO has ₹4,00,000 opening FC cash and bank balances, receives ₹6,00,000 in fresh foreign grants, earns ₹10,000 interest and makes ₹7,00,000 in payments. Its closing cash and bank balance would be ₹3,10,000, assuming no other movements.
A ₹2,00,000 transfer between that NGO’s own FCRA and utilisation accounts does not add another ₹2,00,000 of donor income. Match both entries so the same money is not counted twice.
This is a cash-reconciliation illustration, not a substitute for audited statements. Ask the preparer to reconcile deposits, cash, advances, assets and other accounting balances separately, and explain any difference between the ledger, statements and return.
Our FCRA bank account guide explains the designated account and utilisation accounts.
How to prepare and submit the FC-4 return
1. Confirm the year and account access
Start at the official FCRA portal and choose the annual return service for Form FC-4. Confirm the organisation and financial year before entering figures. Keep responsibility for filing and final review clear within the team.
2. Complete the accounts and disclosure schedules
Resolve unexplained bank entries, inconsistent donor names and opening-balance differences before uploading. Give the CA the same final schedules that the person entering the return will use.
3. Prepare readable, consistent attachments
Check that every file is complete, legible and for the correct year. Follow the current portal’s file-size, format and signing instructions. Name files clearly so last year’s audit or a draft certificate is not selected by mistake.
4. Review the completed return
Compare the entered figures with the final accounts. Check donor totals, project expenditure, balances and the new disclosures. Have the responsible functionary review the declarations before completing the required signing and submission steps.
5. Retain proof of submission
Keep the submitted return, attachments and acknowledgement or reference generated by the portal together. Confirm that the return was submitted successfully; a saved draft or uploaded attachment alone is not proof of filing.
What if the FCRA annual return is late?
The FCRA portal warns that late submission attracts penal provisions. Identify each outstanding financial year, reconcile the records and check the current filing and compounding requirements with your CA or FCRA adviser. Do not assume submitting an overdue return automatically resolves every consequence.
MHA’s notice on reasons for refusal of FCRA applications also identifies missing past annual returns as an issue in renewal applications. Keep the annual filing record ready when preparing a renewal.
Final checks before submission
- One named person owns the filing, and another reviews the final version.
- The financial year matches across the return, statements and activity report.
- Opening balances agree with the previous year, or differences are documented.
- Bank transfers and donor receipts have been distinguished correctly.
- Nil-return treatment has been checked against actual receipts and utilisation.
- The current disclosures and applicable certificates are complete.
- The submitted copy and acknowledgement will be stored where the team can retrieve them.
Add the filing and review dates to your NGO compliance calendar, with time to resolve missing documents before the statutory deadline.
To keep FCRA dates and records in one place through the year, the FCRA Readiness Checklist & Document Pack includes a compliance calendar with a short quarterly review.
FCRA annual return: common questions
When is the FCRA annual return for FY 2025–26 due?
Within nine months of the end of the financial year, which makes it 31 December 2026. Plan for that date unless MHA notifies an extension for annual returns. General information only, not legal advice.
Do we have to file FC-4 if no foreign contribution came in?
Yes, a NIL return is still required when nothing was received or used. If you spent foreign contribution received in an earlier year, that is utilisation and it has to be reported, so the year is not automatically NIL. General information only, not legal advice.
What changed in FC-4 under the June 2026 Rules?
The FCRA Amendment Rules, 2026 changed the form so that it asks for the date and UDIN of the CA certificate and the UDIN of the separate audited foreign-contribution financial statements. Ask your CA for both before you start entering the return. General information only, not legal advice.
Does filing FC-4 renew our FCRA registration?
No. FC-4 reports the year’s receipts and utilisation. Renewal is a separate application on Form FC-3C. Track it with our FCRA renewal status guide. General information only, not legal advice.
Who in the NGO should handle the filing?
Give one named person ownership of the filing and ask a second person to review the final version. Keep the accounts, the CA certificate, the bank statements and the acknowledgement in one folder for the year.
Need help organising your NGO’s annual compliance?
For support organising your records and filing preparation, contact NGOGrant on WhatsApp. Share the financial year and the support you need so the discussion starts with the right records.
This guide provides general compliance information. Check current MHA instructions and obtain advice for your organisation’s circumstances, particularly where returns are overdue or registration status has changed. General information only, not legal advice.