FCRA Penalty Calculator
Estimate the FC-4 non-filing compounding penalty and see what a lapse costs your FCRA registration.
Never miss an FCRA deadline
Sahayak tracks FC-4, renewal and every FCRA deadline and warns you in time.
About FCRA penalties
Every organisation registered under the Foreign Contribution (Regulation) Act, 2010 must file an annual return in Form FC-4 by 31 December for the preceding financial year, declaring the foreign contribution it received and used. Non-filing is a compoundable offence: it can be settled by paying a compounding penalty, but it is also a ground for cancellation of the FCRA registration.
Why it matters
The FC-4 compounding penalty is the higher of ₹1,00,000 or 5% of the foreign contribution received during the period of non-submission, capped at the FC received, plus a ₹3,000 compounding fee. Worse than the rupee figure is the consequence of a continued default — the registration can be deemed to have ceased, after which the organisation can neither receive fresh foreign contribution nor utilise the FC already in hand.
Frequently asked questions
When is the FCRA FC-4 return due?
By 31 December for the preceding financial year. A nil return is required even if no foreign contribution was received.
What is the penalty for not filing FC-4?
A compounding penalty of the higher of ₹1,00,000 or 5% of the foreign contribution received during the period of non-submission, capped at the FC received, plus a ₹3,000 compounding application fee.
What happens to our FCRA registration if we keep defaulting?
Non-filing is a ground for cancellation. On cessation the organisation cannot receive or utilise foreign contribution, and unutilised FC and assets created from it can vest with the prescribed authority (FCRA Rule 12(6)).
This is an estimate of statutory exposure to illustrate the rule — not legal or tax advice. The actual penalty is set by the regulator/authority on the facts of your case, and the rules can change. Confirm with your CA / consultant before relying on this.