- FCRA Amendment Rules 2026 — what changed on 22 June — MHA has notified sweeping changes to FCRA Rules. Associations with foreign nationals (non-OCI) as key functionaries may not qualify for registration, NGOs must now declare specific purposes and states of operation on their registration certificate, and FC-4 annual returns will need a detailed activity report with project-wise expenditure breakdowns. There's also a new minimum spending threshold before cancellation can be triggered. Read the full breakdown
- New and revised penalties under FCRA — The same June 22 gazette notification has added fresh penalty provisions for using foreign funds in speculative activities or for purposes other than those specified — up to 30% of the amount plus 100% of returns in some cases. If you want to know where your organisation stands on FCRA offences, see the full penalty table.
- ITA 2025 for nonprofits: 15-part series now complete — The full orientation series on the Income Tax Act 2025 and Income Tax Rules 2026 is now on the forum. All 15 parts — covering RNPO registration, the 85% application rule, commercial activity restrictions, new TDS codes, revised forms and returns, and more — are in one thread. A good resource to bookmark if you're still mapping old sections to the new law. Read the full series
- Do government interns count as employees? — An NGO paying stipends to B.Ed. trainees under a government MoU asked whether this triggers EPF, ESIC, and professional tax obligations. Short answer: probably not — but there's a catch under ITA 2025 worth knowing about. Read the discussion
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