# New Amendment in FCRA: Carry Forward of Unutilised Administrative Expenditure Allowed ### **MINISTRY OF HOME AFFAIRS NOTIFICATION** New Delhi, the 31st December, 2024 **G.S.R. 790(E).**—In exercise of the powers conferred by section 48 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), the Central Government hereby makes the following rules further to amend the Foreign Contribution (Regulation) Rules, 2011, namely:- **1. Short title and commencement.**— 1. 1. These rules may be called the Foreign Contribution (Regulation) Amendment Rules, 2024. 2. They shall come into force on the 1st day of January, 2025. **2. Amendment in Rule 5:**—In the Foreign Contribution (Regulation) Rules, 2011 (hereinafter referred to as said rules), in rule 5, after second proviso, the following proviso shall be inserted, namely:— “Provided also that the association shall have the option to carry forward the unspent part of allowable administrative expenses in a financial year to the immediately succeeding financial year, for reasons to be mentioned in Form FC-4.” **3. Amendments in Form FC-4:**— (a) In serial number 2, in clause (i), in sub-clause (b), after item (ii), the following item shall be inserted, namely:- “(iii) Transfer of Foreign Contribution part of income-tax refund from non-FCRA bank account”; (b) In serial number 4, after clause (iii), the following shall be inserted; namely:- “(iv) Carry forward of unspent part of allowable administrative expenses in a financial year.
**Sl. No** | **Particulars** | **Amount (in Rs.)** |
A. | Brought forward unspent part of allowable administrative expenses | |
B. | Total foreign contribution received during the year | |
C. | Allowable administrative expenses of current financial year \[20 per cent. of B\] | |
D. | Total administrative expenses incurred during the current year | |
E. | Administrative expenses of current year utilised out of A above. | |
F. | Administrative expenses of current year utilised out of C above. | |
G. | Unspent part of C above available to be carried forward. | |
H. | Out of G above, amount to be carried forward to next financial year. | |
I. | Reason for carry forward of unspent part of allowable administrative expenses to next financial year.” |