🏛 MCA · Companies Act 2013 · Section 8
Section 8 Company Registration
NGO · Non-Profit · Charitable Organisation
Register your Section 8 Company (NGO/Non-Profit) in India — end-to-end. DSC, DIN, name approval, INC-12 license, MOA/AOA drafting, 12A and 80G registration — handled by CA, CS experts at TAXAJ.
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🏛 What is a Section 8 Company?
A Section 8 Company is incorporated under Section 8 of the Companies Act 2013 to promote charitable, scientific, social, educational, religious, or environmental objectives. It is the most structured and credible form of non-profit organisation in India — preferred by donors, CSR departments, and the government for funding and grants.
Unlike a Trust or Society, a Section 8 Company is governed by the Ministry of Corporate Affairs (MCA), giving it higher regulatory credibility, mandatory audits, and a well-defined governance structure. It cannot distribute profits to its members — all surplus must be applied towards its charitable objectives.
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Highest Credibility
MCA-governed, preferred by donors & government bodies
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Tax Exemptions
12A, 80G, FCRA — attract donations & foreign funds
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FCRA Eligible
Receive foreign donations after 3 years
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CSR Funding
Companies route CSR funds to Section 8 entities
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Limited Liability
Members' liability protected like a company
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Perpetual Existence
Continues regardless of member changes
📋 Registration Process — Step by Step
Section 8 Company registration requires an additional license from the Central Government (via INC-12) before incorporation — making it different from a regular private limited company.
1
DSC — Digital Signature Certificate
All proposed directors must obtain Class 3 DSC for signing MCA forms electronically. TAXAJ applies on your behalf with basic KYC documents.
⏱ 1–2 Days
2
DIN — Director Identification Number
Each director requires a unique DIN. Applied via SPICe+ form on the MCA portal. Directors without existing DIN get it during incorporation.
⏱ 1–2 Days
3
Name Approval — RUN Application
Apply for a unique name via the Reserve Unique Name (RUN) portal. Name must end with words like Foundation, Forum, Association, Federation, Chambers, Council, Electoral Trust — NOT "Limited".
⏱ 2–5 Days
4
INC-12 — License Application to Central Govt
Most critical step — file Form INC-12 with draft MOA, AOA, and a declaration. The Regional Director (MCA) reviews the charitable objects and grants the license under Section 8.
⏱ 15–20 Days (Govt processing)
5
MOA & AOA Drafting
TAXAJ's CS experts draft the Memorandum of Association (charitable objectives, fund usage) and Articles of Association (governance rules) — customised for your specific cause.
Included in TAXAJ package
6
SPICe+ Filing — Incorporation
File the SPICe+ integrated form on MCA for final incorporation. Once approved, MCA issues the Certificate of Incorporation (COI) and the company is officially registered.
⏱ 3–5 Days
7
PAN, TAN & Bank Account
PAN and TAN are automatically allotted via SPICe+. TAXAJ then helps you open a current account in the Section 8 Company's name.
⏱ 3–5 Days
8
12A & 80G Registration (Post-Incorporation)
Apply for 12A (income tax exemption) and 80G (donor tax benefit) with the Income Tax Department. TAXAJ handles both, making your NGO eligible for tax-free donations and CSR funding.
⏱ 30–60 Days (after incorporation)
📁 Documents Required
Documents needed from all directors/promoters for Section 8 Company registration:
PAN Card of all directors
Aadhaar Card / Voter ID / Passport
Passport-size photograph
Latest bank statement (last 2 months)
Electricity bill of registered office
NOC from property owner (if rented)
Rent agreement (if rented office)
Email ID & mobile number of directors
Proposed charitable objectives (draft)
Declaration by promoters (Form INC-14)
💡 TAXAJ Tip: All documents must be self-attested. Foreign nationals must notarise and apostille their documents. Registered office address can be a residential address — a commercial office is not mandatory.
💰 Tax Benefits — 12A, 80G, 35AC, CSR
Section 8 Companies are eligible for multiple tax registrations that make them highly attractive for donors and CSR funding:
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12A Registration
Organisation's income fully exempt from income tax. Mandatory for all non-profits.
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80G Certification
Donors get 50% deduction on donations. Dramatically increases funding.
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FCRA Registration
Receive foreign donations legally from NRIs, foreign companies and international NGOs.
Additionally, Section 8 Companies can receive CSR funds from corporates under Schedule VII of the Companies Act, access government grants, and apply for DARPAN registration to receive Central/State government grants.
⚖️ Section 8 Company vs Trust vs Society
| Feature | Section 8 Company | Public Trust | Society |
|---|---|---|---|
| Governing Law | Companies Act 2013 (MCA) | Indian Trusts Act 1882 | Societies Registration Act 1860 |
| Registration Authority | Central Govt / MCA | State Charity Commissioner | State Registrar of Societies |
| Minimum Members | 2 Directors | 2 Trustees | 7 Members |
| Credibility / Recognition | ⭐⭐⭐ Highest | ⭐⭐ Medium | ⭐⭐ Medium |
| 12A / 80G Eligibility | ✅ Yes | ✅ Yes | ✅ Yes |
| FCRA Eligibility | ✅ Yes (post 3 yrs) | ✅ Yes | ✅ Yes |
| CSR Fund Eligibility | ✅ Best — preferred | Limited | Limited |
| Annual Compliance | ⚠️ High (MCA + IT) | Low | Medium |
| Name Suffix Required | Foundation, Forum, etc. | Trust | Association / Club |
| Best For | CSR, govt grants, large NGOs | Family/religious trusts | Clubs, unions, associations |
⏱ Estimated Timeline
D1
Day 1 — Document Collection & DSC Application
TAXAJ collects all KYC documents and applies for Class 3 Digital Signature Certificates for all directors.
Day 1–2
D3
Day 3 — Name Approval (RUN Filing)
TAXAJ files the name reservation application with 2 proposed names. MCA typically responds in 2–5 working days.
Day 3–7
D8
Day 8 — MOA / AOA Drafting + INC-12 Filing
TAXAJ's CS team drafts the charitable objectives, MOA and AOA, then files Form INC-12 with the Central Government for the Section 8 license.
Day 8–10
~25
Day ~25 — INC-12 License Issued
The Regional Director (MCA) reviews the application and issues the Section 8 license. This is the longest step — typically 15–20 working days.
Day 20–30
~35
Day ~35 — SPICe+ Filing & Certificate of Incorporation
TAXAJ files SPICe+ for final incorporation. MCA issues the Certificate of Incorporation (COI) with CIN, PAN and TAN.
Day 30–40
✅
Done — Bank Account + 12A & 80G Application
Open current account, apply for 12A and 80G with Income Tax Department. TAXAJ handles all post-incorporation compliance setup.
Day 40–45 onwards
❓ Frequently Asked Questions
A Section 8 Company is incorporated under Section 8 of the Companies Act 2013 to promote charitable, scientific, educational, social, religious, or environmental objectives. It is the corporate form of an NGO — regulated by MCA, with mandatory audits and well-defined governance. Profits cannot be distributed to members.
Yes — a Section 8 Company can earn surplus income (profit), but it cannot distribute dividends or profits to its members or directors. All surplus must be applied towards the promotion of its charitable objectives as stated in the MOA.
Section 8 Company is governed by MCA/Companies Act — highest credibility, preferred for CSR and FCRA funding, requires minimum 2 directors. Trust (Indian Trusts Act) is simpler with 2 trustees — ideal for family or religious trusts. Society (Societies Registration Act) needs 7 members — suitable for clubs, associations, and cultural organisations.
Section 8 Companies can apply for: 12A registration (income tax exemption on surplus), 80G registration (donors get 50% deduction), FCRA registration (foreign donations), and DARPAN portal registration (government grants). This makes them the most tax-efficient structure for non-profit organisations in India.
Total time: 30–45 days. DSC (1–2 days), name approval (2–5 days), INC-12 license from Central Government (15–20 days), SPICe+ incorporation (3–5 days). The INC-12 step is the longest as it requires Central Government approval — unlike regular company registration.
Yes — after 3 years of operation and with FCRA registration from the Ministry of Home Affairs. The organisation must have spent ₹15 lakhs on charitable activities in the preceding 3 years and have a definite programme. TAXAJ assists with FCRA applications.
Annual compliances include: holding at least 2 Board Meetings per year, conducting AGM, filing AOC-4 (Financial Statements) and MGT-7A with MCA, Income Tax Return filing, audit by a Chartered Accountant, 12A/80G renewal (every 5 years), and FCRA annual return (if applicable). TAXAJ's compliance team handles all of these.
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TAXAJ's CA, CS and legal team handles everything — from DSC and name approval to INC-12 license, incorporation and 80G registration. 500+ NGOs registered. 4.9★ rating.