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Form FC-1: Intimation of Foreign Contribution from a Relative (FCRA)

Prepare the details for intimating the Government of foreign contribution received from a relative above the FCRA limit.

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What it is

The Foreign Contribution (Regulation) Act, 2010 restricts acceptance of foreign contribution by specified persons and organisations, but allows any person, including those otherwise prohibited, to receive foreign contribution from relatives. Under Rule 6 of the Foreign Contribution (Regulation) Rules, 2011, as amended in 2022, a person who receives more than ₹10 lakh in a financial year from relatives must inform the Ministry of Home Affairs online in Form FC-1 within three months of receipt. This template collects the details.

When it is used

  • An individual in India receives money from a relative living abroad above ₹10 lakh in a year.
  • A person in a category barred from foreign contribution receives a gift from a relative.
  • Keeping records of foreign gifts from relatives.

What the template covers

  • Recipient name, category, PAN and address
  • Donor name, country, address and type
  • Date of receipt
  • Amount in rupees and in the original currency
  • Mode of receipt
  • Purpose of contribution

Details you will need

The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.

Letter

Letter Date

Recipient

Recipient Name; Category; PAN; Address; Aadhaar Last 4

Foreign Donor

Donor Name; Donor Country; Donor Address; Donor Type

Contribution

Date of Receipt; Amount (₹ equivalent); Original Currency; Original Currency Amount; Mode of Receipt; Purpose of Contribution

The intimation is filed online on the FCRA portal (fcraonline.nic.in) within three months of receipt. Receipts up to ₹10 lakh in a year from relatives need no intimation. Remittances by NRIs from their own funds, as distinct from gifts by foreign citizens, may not be foreign contribution; check the definitions and the current rules on fcraonline.nic.in. Income-tax treatment of the gift is separate.

Generate the Form FC-1 — Foreign Contribution Intimation (FCRA)

Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.

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Need this checked against your facts, or the registration or filing that follows (e.g. the MCA e-form filing)? Contact SKAG and Associates

Gift / Property below FMV Declaration (Section 56(2)(x) / Section 92) Declaration about receipt of a gift or property below fair market value: Section 56(2)(x) for receipts up to 31 March 2026, Section 92 of the Income-tax Act, 2025 from 1 April 2026. Covers exempt and taxable receipts. Gift Deed (Immovable Property) Deed of Gift transferring ownership of immovable property without consideration under Section 122 of the Transfer of Property Act 1882 — registration mandatory. LRS Declaration (Form A2 — Liberalised Remittance Scheme) Declaration for remittance under the Liberalised Remittance Scheme (USD 2,50,000 per financial year per resident individual under FEMA), with TCS worked out for the remittance date: Section 206C(1G) up to 31 March 2026, Section 394 of the Income-tax Act, 2025 from 1 April 2026. Trust Deed (Public Charitable Trust) Deed of Public Charitable Trust under the Indian Trusts Act 1882 (private) or under state Public Trusts Acts (charitable) — basis for 12A/80G registration with Income Tax Department.

Frequently asked questions

When is Form FC-1 required?

When foreign contribution received from relatives exceeds ₹10 lakh in a financial year, within three months of receipt.

Is FC-1 needed for small gifts from relatives?

No, if the total in the financial year is ₹10 lakh or less.

Is a gift from a relative abroad taxable?

Gifts from relatives as defined in the income-tax law are exempt from income-tax, whatever the amount.

This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

Last updated: 30 October 2026

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