FCRA Annual Return (FC-4): Step-by-Step Guide for 2026

If your NGO receives foreign donations, you have an important yearly task: filing the FCRA annual return in Form FC-4. The last date is 31 December.

Many NGOs wait until December and then panic. In this post, we explain FC-4 in very easy words, with a step-by-step plan, so you can finish early and stay safe.

Note: FCRA rules can change. Please confirm details with your CA and the official FCRA portal.

What is FC-4?

FC-4 is the yearly report that every FCRA-registered NGO gives to the Ministry of Home Affairs. It shows:

• How much foreign money you received

• Who gave it (donor details)

• How you spent it

• How much is left at year-end

The return is filed online on the FCRA portal: fcraonline.nic.in.

Who must file it?

Every NGO with FCRA registration or prior permission must file FC-4, for every financial year.

Important: Even if you did not receive or spend any foreign money, you must still file a NIL return. Not filing at all is a violation.

What is the due date for 2026?

FC-4 must be filed within nine months of the end of the financial year, which is 31 December.

So this return covers the money you received between April 2025 and March 2026.

Why you should not wait

• The portal gets slow near the last date.

• Your CA is busy with income tax audits (the audit report is due 21 October and ITR-7 on 21 November this year).

• If something is wrong in your accounts, you need time to fix it.

• Late filing can bring a late fee. Serious delay can lead to cancellation of your FCRA registration and other action.

Aim to finish by end of November.

Documents you need

Keep these ready:

1. FCRA accounts, meaning the Balance Sheet, Income and Expenditure Account, and Receipts and Payments Account for your foreign contribution money

2. Certificate from a Chartered Accountant (CA)

3. Bank statement of your designated FCRA account

4. Declaration signed by your chief functionary (head of the NGO)

5. Donor list with names, countries and amounts

6. Details of how you used the money, purpose-wise or activity-wise

If you received no foreign money and had no balance to use, a NIL return is usually simple and may not need audited accounts. If you had unused foreign money from earlier years and spent some of it this year, it is not a nil case. Ask your CA.

Step-by-step: how to file FC-4

Step 1: Keep FCRA money separate all year

Receive foreign donations only in your designated FCRA bank account. Do not mix them with local donations. This is the base of everything.

Step 2: Close the books for FCRA funds

Make sure every foreign receipt and every expense from that account is recorded. Match the books with the bank statement.

Step 3: Prepare FCRA-wise financial statements

Your CA prepares the accounts for the FCRA funds. Expenses should be clear and, as far as possible, activity-wise (for example, education programme, health camp, admin costs).

Step 4: Get the CA certificate

Your CA checks the accounts and gives the required certificate.

Step 5: Log in to the FCRA portal

Go to fcraonline.nic.in, open Form FC-4 and log in with your FCRA ID and password.

Step 6: Fill in the form

Enter opening balance, foreign contributions received, amounts spent by purpose, and closing balance. Your NGO's basic details usually come pre-filled. If you need to change them (for example, address or office-bearers), do that separately before filing.

Step 7: Upload documents

Upload the accounts, CA certificate, bank statement and the chief functionary's declaration with the signature and seal, as asked on the portal. Check file sizes and formats.

Step 8: Check, submit and save

Check every figure against the audited accounts. Submit, then save and print the acknowledgement. Keep it safely.

Your 8-week plan

Common mistakes to avoid

1. Mixing foreign and local funds. This is the most serious mistake.

2. Receiving foreign money in the wrong bank account. Use only your designated FCRA account.

3. Not filing a NIL return. NIL still needs to be filed.

4. Numbers not matching. The FC-4 figures must agree with your accounts and bank statements.

5. Missing donor details. Keep full name, country and amount for each donor.

6. Using foreign money for something not allowed. Spend only on the purpose you were approved for.

7. Filing in the last week. Delays can lead to a late fee and problems with your registration.

Quick summary

• FC-4 is the yearly FCRA report

• Due 31 December 2026 for FY 2025-26

• NIL return is also required

• File online at fcraonline.nic.in

• Needs FCRA accounts and a CA certificate

• Keep foreign money in the designated FCRA account

• Start early and finish by end of November

Frequently asked questions

What is the last date for FC-4 for FY 2025-26?
31 December 2026.

Do we file FC-4 if we got no foreign money?
Yes. File a NIL return. Not filing at all is a violation.

Is FC-4 the same as the income tax return?
No. FC-4 goes to the Ministry of Home Affairs for foreign contributions. The income tax return (ITR-7) goes to the Income Tax Department.

Who signs the FC-4 documents?
The chief functionary of your NGO signs the declaration, and a Chartered Accountant gives the certificate.

What happens if we file late?
You may have to pay a late fee, and repeated or long delay can put your FCRA registration at risk. Ask your CA about the current rules.

Can we use the same accounts for the income tax audit and FC-4?
The books should agree, but FC-4 needs accounts for your foreign contribution money. Your CA will prepare the right statements.

Keep FCRA records clean all year

Sevastack helps Indian NGOs track foreign and domestic donations, deadlines and records in one place, so FC-4 time is calmer. Start free and keep your FCRA data ready.