eForm FC-4 Filing Services

Q: Is FC-4 required if no foreign contribution was received during the year?

Yes, a nil return must still be filed as long as the FCRA registration remains active.

Q: What happens if Form FC-4 is filed late?

Late filing attracts a penalty and can affect compliance standing, including risk of suspension or non-renewal over repeated defaults.

Q: Does Form FC-4 require a separate audit from the regular statutory audit?

It requires a CA certificate for the foreign contribution account, usually prepared alongside the regular statutory or trust audit.

Every organisation registered or granted prior permission under FCRA must file an annual return in Form FC-4, reporting all foreign contribution received and utilised during the year. We prepare and file Form FC-4 accurately, keeping your organisation's FCRA status in good standing.

Annual Return Preparation

Compiling receipts, utilisation, and closing balance of foreign contribution for the financial year into the FC-4 return format.

FCRA Account Reconciliation

Reconciling the designated FCRA bank account and utilisation account statements with the organisation's books before filing.

Chartered Accountant Certification

Certification of the FC-4 return and accompanying financial statements by a practising Chartered Accountant, as required under FCRA rules.

Nil Return Filing

Filing of nil returns for FCRA-registered organisations that received no foreign contribution during the year, which is still mandatory.

What is Form FC-4?

Form FC-4 is the annual return filed on the FCRA portal by every organisation holding FCRA registration or prior permission, reporting the foreign contribution received, the purposes for which it was used, and the closing balance for the financial year. It must be filed by 31 December following the end of the financial year and is accompanied by audited financial statements and a Chartered Accountant's certificate.

FC-4 filing follows initial FC-3 registration or prior permission, and is closely tied to the organisation's trust or society audit and Income Tax Act filings for the same year.

Who Must File Form FC-4?

Organisations holding permanent FCRA registration, regardless of whether contribution was received during the year
Organisations operating under FCRA prior permission for a specific project
NGOs, trusts, and societies with unutilised foreign contribution carried forward from earlier years
Organisations whose FCRA registration was active for even part of the financial year before renewal, suspension, or cancellation

Why Choose Us for FC-4 Filing?

We reconcile FCRA account movements against the organisation's books, coordinate the required Chartered Accountant certification, and file the return well ahead of the December deadline to avoid last-minute issues. Where an organisation received no foreign contribution, we ensure the mandatory nil return is still filed on time.

If you are searching for "FCRA annual return filing" or "Form FC-4 filing consultants," we manage the reconciliation, certification, and submission process end-to-end.

Frequently Asked Questions

What is the due date for filing Form FC-4?

Form FC-4 must be filed by 31 December following the end of the financial year to which the return relates, based on the year ending 31 March.

Is FC-4 required if no foreign contribution was received during the year?

Yes. FCRA-registered organisations must file a nil return even if no foreign contribution was received or utilised during the financial year, as long as the registration remains active.

What happens if Form FC-4 is filed late?

Late filing attracts a penalty for the period of delay and can affect the organisation's compliance standing, including the risk of registration being flagged, suspended, or not renewed if defaults continue over multiple years.

Does Form FC-4 require a separate audit from the regular statutory audit?

Form FC-4 requires a certificate from a practising Chartered Accountant along with specific financial statements for the foreign contribution account, which is typically prepared alongside the organisation's regular statutory or trust audit rather than as a wholly separate exercise.

File Your FCRA Annual Return on Time

Accurate FC-4 preparation, reconciliation, and certification before the December deadline.

Talk to an Expert