This guide explains how technical and procedural FCRA violations can be settled through compounding before prosecution is initiated. It outlines eligibility conditions, penalties, and compliance requirements for organizations seeking relief.
The guide explains that rental income derived from a property created using foreign contribution is itself foreign contribution and must be deposited only in an FCRA account. It discusses compounding options, penalties, and corrective measures available under FCRA.
The guide explains why NGOs, trusts, and Section 8 companies must obtain FCRA approval before accepting foreign contributions. It also details eligibility conditions, registration procedures, and ongoing compliance requirements.
he analysis clarifies that accumulated losses do not prevent a company from issuing bonus shares from its Securities Premium Account. Eligibility depends on compliance with Section 63 conditions and absence of financial or statutory defaults.
The 2025 amendment replaces annual DIR-3 KYC compliance with a filing requirement once every three consecutive financial years. Directors must now track their cycle based on the year their DIN was allotted and file by 30 June of the relevant year.
Form DPT-3 focuses solely on deposits and loans outstanding as of 31 March. Borrowings fully repaid before year-end generally do not require reporting.
The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once every three financial years while continuing to report changes in particulars within prescribed timelines.
The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 are exempt from filing in FY 2026-27.
The POSH Act mandates an Internal Committee for workplaces with ten or more employees. Failure to constitute the committee in the prescribed manner can result in fines, repeat penalties, and possible regulatory action against the business.
The guide explains the complete FCRA registration process, mandatory documents, and eligibility requirements for NGOs seeking foreign contributions. It highlights how missing documents and incomplete filings are among the most common reasons for delays and rejection.
