Sec 8 · Companies Act 2013 · Not-for-Profit
One Stop Solution for Your
Section 8 Company
ROC, MCA, 12AB renewal, 80G, FCRA, Income Tax and secretarial compliance for your Section 8 Company — handled by dedicated Chartered Accountants. Tax exemptions protected. Zero penalties.
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400+Sec 8 Cos Managed
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🏆 400+ Sec 8 Cos
🤲 12AB + 80G Experts
🔒 Zero Late Penalties
📍 Pan-India Service
⚠️ Key Annual Deadlines ITR-7: 31 October · AOC-4: 29 October · MGT-7A: 28 November · 12AB Renewal: Before expiry
📖 What is Section 8?
Section 8 Company — Not-for-Profit with Corporate Structure
A Section 8 Company is a not-for-profit company licensed under Section 8 of Companies Act 2013 — formed for charitable purposes. Profits must be applied towards the stated objective and cannot be distributed as dividends to members.
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Not-for-Profit Purpose
Formed for promotion of commerce, art, science, education, religion, charity, social welfare or any other useful object. No dividend to members.
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MCA License Required
Requires Central Government (MCA) license at incorporation. License can be revoked if the company violates Section 8 conditions. Minimum 3 directors required.
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Tax Exemptions — 12AB & 80G
12AB registration gives the company income tax exemption. 80G registration gives donors 50% deduction on their donations. Both require periodic renewal.
⏰ Compliance Calendar
Section 8 Company — Key Due Dates Every Year
Section 8 Companies have both standard MCA filings and unique income tax obligations — including ITR-7 (not ITR-6) and mandatory 12AB renewal to protect tax exemption status.
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Financial Statements
29 October every year
AOC-4₹100/day penalty
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Annual Return
28 November every year
MGT-7A₹100/day penalty
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Auditor Appointment
30 September every year
ADT-1₹300/day penalty
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Director KYC
30 September every year
DIR-3 KYC₹5,000 penalty
📌 Section 8 uses MGT-7A (simplified Annual Return — same as small companies). AOC-4 for financial statements. No XBRL required unless Section 8 is large enough to cross thresholds. The Sec 8 License from MCA must be maintained — any violation of the not-for-profit conditions can lead to license revocation and mandatory conversion to a regular company.
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Section 8 ITR
31 October every year
ITR-7 (NOT ITR-6)₹5,000 late fee
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Audit Report
30 September every year
Form 10B / 10BBExemption may be lost
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12AB Annual Statement
31 December every year
Form 10BD (Donors)₹200/day penalty
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Advance Tax
15 Sep & 15 Dec
Challan 280 (if taxable)1%/month interest
📌 Section 8 files ITR-7 — not ITR-6. ITR-7 is for entities claiming exemption under Sections 11/12 (charitable institutions). Under 12AB, income applied for charitable purposes is exempt from tax. Mandatory audit in Form 10B (if receipts exceed ₹5 crore) or Form 10BB. Form 10BD must be filed by 31 May every year disclosing donor-wise details of donations received during the year under 80G.
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Core Activity — Exempt
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Charitable activities exempt—
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If Commercial Activity
11th & 20th monthly
GSTR-1 + GSTR-3B₹50–200/day
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GSTR-9 Annual
31 December every year
If GST registered₹200/day
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GST Registration
If T/O > ₹20 lakh
GSTIN required—
📌 Charitable activities of Section 8 Companies are generally exempt from GST — education, healthcare, religious services and welfare activities are specifically exempt. However, if the Section 8 conducts any commercial or business activities (e.g. selling goods, renting premises, running a cafeteria), GST may apply on those activities if total turnover exceeds ₹20 lakh. TAXAJ analyses each Section 8's GST position.
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TDS Deposit
7th every month
Challan 2811.5%/month interest
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TDS Returns
Quarterly
24Q (salary) / 26Q₹200/day penalty
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EPF / ESI
15th every month
If 20+ employeesDamages @ 5–25%
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Form 10BD (Donors)
31 May every year
80G Donor Statement₹200/day penalty
📌 TDS applies normally to Section 8 for salary payments (24Q), vendor payments (26Q), rent (194I) and professional fees (194J). Form 10BD — Statement of Particulars of Donations — must be filed by 31 May every year disclosing donor names, PAN and donation amounts for all donations received under 80G. Form 10BE (donation certificate) must be issued to donors.
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FCRA Annual Return
31 December every year
FC-4 (if FCRA registered)FCRA cancellation risk
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12AB Renewal
Before certificate expiry
Form 10ABExemption lapses
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80G Renewal
Before certificate expiry
Form 10ABDonors lose deduction
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Form 10BD
31 May every year
Donor statement 80G₹200/day penalty
📌 12AB — Income Tax exemption registration for charitable institutions. Initially granted for 3–5 years, then must be renewed via Form 10AB before expiry — failing to renew means the institution becomes taxable. 80G — Similarly renewed via Form 10AB. FCRA (Foreign Contribution Regulation Act) — if your Sec 8 receives foreign donations, FCRA registration is mandatory and annual return FC-4 must be filed by 31 December every year. TAXAJ manages all three renewal tracks.
📋 All Sec 8 Services
Everything Your Section 8 Company Needs
From 12AB renewal to FCRA to AOC-4 — click any service for its dedicated page with process and pricing.
⭐ Most Popular Bundle
🕉️
Nirvana Compliance Package
All-In-One Section 8 Annual Compliance
Complete peace-of-mind for your Section 8 — AOC-4, MGT-7A, ITR-7, 12AB monitoring, 80G renewal tracking, Form 10BD (donor statement), TDS and Secretarial compliance under one dedicated CA. Exemptions protected. Nothing missed.
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✅ Everything Included
✅ AOC-4 Financial Statements
✅ MGT-7A Annual Return (ROC)
✅ ITR-7 Tax Return + Form 10B/10BB
✅ Form 10BD — Donor Statement
✅ 12AB & 80G Renewal Tracking
✅ TDS Returns — 24Q, 26Q
✅ FCRA FC-4 (if FCRA registered)
✅ Dedicated CA on WhatsApp
📅 Annual Compliances — Mandatory Every Year
Annual
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MCA Annual Filing
AOC-4 + MGT-7A
Financial statements (AOC-4) by 29 October and simplified Annual Return MGT-7A by 28 November every year. Mandatory for all Section 8 Companies regardless of activity or income.
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Annual💰
ITR-7 Tax Return
ITR-7 + Form 10B/10BB
Section 8 files ITR-7 (not ITR-6). Mandatory audit in Form 10B or 10BB. Income applied for charitable purposes is exempt under 12AB/Sections 11&12. Due 31 October every year.
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Tax Exemption📜
12AB Renewal
Form 10AB
12AB registration must be renewed periodically via Form 10AB before expiry. If not renewed, the Sec 8 loses its income tax exemption and becomes fully taxable. TAXAJ tracks and files on time.
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Donor Benefit🎁
80G Renewal
Form 10AB + Form 10BD
80G registration entitles donors to 50% deduction on donations. Must be renewed via Form 10AB before expiry. Annual Form 10BD (donor statement) must be filed by 31 May every year.
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Quarterly💳
TDS Compliance
24Q, 26Q + Form 10BD
Salary TDS (24Q), vendor TDS (26Q), rent (194I), professional fees (194J). Form 10BD — annual donor statement — filed by 31 May. Form 10BE — donation certificates to donors.
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Monthly👥
Payroll & HR Compliance
EPF + ESI + PT + 24Q
Monthly payroll for staff, EPF ECR challan, ESI contribution, professional tax, TDS on salary. EPF mandatory when 20+ employees. Form 16 year-end for all staff members.
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🌍 FCRA & Donor Compliance
FCRA
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FCRA Registration
MHA — Foreign Donations
FCRA registration with Ministry of Home Affairs — mandatory to receive foreign donations. Section 8 is eligible. TAXAJ handles the application, compliance and annual FC-4 return filing.
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Annual📊
FCRA Annual Return FC-4
FC-4 by 31 December
FCRA-registered organisations must file annual return FC-4 by 31 December every year — disclosing foreign contributions received, purpose and expenditure. Non-filing leads to FCRA cancellation.
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CSR🤝
CSR Registration
Form CSR-1 (MCA)
Section 8 Companies can receive CSR funds from corporates. Form CSR-1 registration with MCA is mandatory to be eligible as a CSR implementing agency. TAXAJ manages registration and annual compliance.
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✏️ Changes & Conversions
Change
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Add / Remove Directors
DIR-12
Minimum 3 directors required at all times in a Section 8 Company. Director changes via DIR-12 within 30 days. DIR-3 KYC for all directors annually by 30 September.
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Convert🔄
Convert Pvt Ltd → Sec 8
INC-18 + MCA License
Convert existing Private Limited Company to Section 8 to become eligible for 12AB, 80G and FCRA. MCA Central Government license required. TAXAJ handles the full conversion.
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Wind Up🔒
Dissolve Section 8 Company
STK-2 / MCA Order
Dissolving a Sec 8 requires MCA Central Government order. Assets on dissolution cannot be distributed to members — must be transferred to another charitable entity or government. TAXAJ manages the process.
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✅ Full Compliance Checklist
Everything Your Section 8 Must Do Every Year
TAXAJ tracks all ROC, IT, TDS, 12AB, 80G and FCRA obligations — nothing missed.
📋 MCA / ROC Filings
AOC-4: Financial Statements 29 Oct
MGT-7A: Annual Return 28 Nov
ADT-1: Auditor Appointment 30 Sep
DIR-3 KYC: All directors 30 Sep
DPT-3: Return of deposits 30 Jun
Board meetings — minimum 4 per year Quarterly
AGM: Annual General Meeting 30 Sep
Sec 8 License conditions maintained Always
💰 Income Tax
ITR-7: Section 8 Tax Return 31 Oct
Audit: Form 10B or 10BB 30 Sep
Form 10BD: Donor statement 80G 31 May
Form 10BE: Donation certificates to donors 31 May
Advance tax (if any taxable income) Quarterly
TDS Returns: 24Q / 26Q quarterly Quarterly
Form 16 / 16A to staff and vendors Jun / Aug
📜 Exemptions — 12AB / 80G / FCRA
12AB Registration — renew before expiry Ongoing
80G Registration — renew before expiry Ongoing
FCRA Annual Return FC-4 (if registered) 31 Dec
FCRA foreign contribution account maintained Always
CSR-1 registration maintained (if CSR recipient) Annual
No profit distributed to members (ever) Always
Income applied only to charitable objects Always
👥 HR & Operations
Payroll and salary slips for staff Monthly
EPF ECR Challan (20+ employees) 15th monthly
ESI Challan (applicable employees) 15th monthly
Professional Tax (state-specific) Monthly
Statutory Registers — Members, Directors Ongoing
Utilisation Certificate for grants received As required
Donor receipts and acknowledgements Ongoing
⚠️ Penalties & Risks
What Happens If You Miss Deadlines?
Section 8 non-compliance has dual risk — standard MCA penalties plus loss of 12AB/80G/FCRA exemptions that are the foundation of your fundraising ability.
| Filing / Obligation | Due Date | Penalty for Default | Risk |
|---|---|---|---|
| AOC-4 Financial Statements | 29 October | ₹100/day — no upper cap | Director disqualification |
| MGT-7A Annual Return | 28 November | ₹100/day — no upper cap | Company strike-off |
| ITR-7 Income Tax Return | 31 October | ₹5,000 late fee Sec 234F | Prosecution |
| Form 10B/10BB Audit Report | 30 September | 12AB exemption may lapse | Tax exemption lost |
| 12AB / 80G Renewal (Form 10AB) | Before expiry | Exemption lapses — taxable | All income becomes taxable |
| Form 10BD Donor Statement | 31 May | ₹200/day penalty | Donors lose 80G deduction |
| FCRA Annual Return FC-4 | 31 December | FCRA licence cancellation | Foreign donations stopped |
| Sec 8 License violations | Always | MCA can revoke Sec 8 license | Convert to regular company |
⚙️ How It Works
TAXAJ Handles Section 8 Compliance in 4 Steps
01
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Share Sec 8 Details
CIN, 12AB/80G certificates with expiry dates, FCRA status, previous ITR-7, donor register and MCA filings.
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02
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CA Assigned in 1 Hour
CA reviews 12AB/80G/FCRA status, renewal timelines, Sec 8 license conditions and pending filings.
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03
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All Filings Prepared
AOC-4, MGT-7A, ITR-7 with 10B audit, Form 10BD (donor statement), TDS returns and FCRA FC-4 — all prepared and reviewed for your approval.
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04
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Filed & Monitored
All forms filed. SRNs shared. 12AB/80G expiry dates tracked — renewal initiated well before expiry every year.
🏆 Why TAXAJ
Why 400+ Section 8 Companies Trust TAXAJ
Exemption protection + ROC compliance + donor management — all in one CA team.
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12AB & 80G Renewal Experts
TAXAJ tracks your 12AB and 80G certificate expiry dates and files Form 10AB renewal well before they lapse.
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FCRA Compliance
Annual FC-4 return filed by 31 December — FCRA registration maintained so foreign donations can keep flowing.
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Form 10BD Specialist
Donor-wise Form 10BD filed by 31 May every year — Form 10BE donation certificates issued to all donors.
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ITR-7 Expertise
Section 8 files ITR-7 — TAXAJ prepares the return with Form 10B/10BB audit ensuring exemption is correctly claimed.
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WhatsApp Deadline Alerts
Reminders 15 days before every MCA, IT, 10BD, FCRA and 12AB renewal deadline.
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Zero Late Penalties
No TAXAJ Section 8 client has ever lost 12AB or 80G exemption due to missed renewal on our watch.
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CSR & Grant Compliance
CSR-1 registration, utilisation certificates for grants and CSR fund receipt documentation handled.
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MCA Notice Handling
Any MCA or IT notice on your Sec 8 — handled by your CA at no extra charge.
❓ FAQ
Frequently Asked Questions
Section 8 Companies file ITR-7 — not ITR-6. ITR-7 is for entities claiming exemption under Sections 11 and 12 of the Income Tax Act (charitable and religious institutions). The key distinction: income applied towards the stated charitable purpose is exempt from tax under 12AB registration. A mandatory audit is required in Form 10B (if total receipts exceed ₹5 crore) or Form 10BB. The due date for both ITR-7 and the audit report is 31 October every year (audit report by 30 September).
12AB is the income tax exemption registration for charitable institutions under Section 12AB of the Income Tax Act. A Section 8 Company with 12AB registration pays no income tax on amounts applied towards its charitable purpose. Initially granted for 3–5 years, 12AB must be renewed via Form 10AB before the certificate expires. If not renewed, the Section 8 loses its tax exemption and all its income becomes taxable at the applicable rate. TAXAJ tracks the expiry date and files the renewal application well in advance.
80G registration entitles donors who donate to your Section 8 Company to claim a 50% deduction on their donation amount in their personal income tax. This significantly increases fundraising ability. Like 12AB, 80G must be periodically renewed via Form 10AB. Once renewed, the Section 8 must file Form 10BD (Statement of Particulars of Donations) by 31 May every year — listing donor name, PAN and donation amount. Form 10BE (donation certificate) must be issued to each donor for claiming their deduction. Failure to file 10BD: ₹200/day penalty and donors cannot claim 80G deduction.
Absolutely not. Distributing profits or dividends to members is the defining prohibition of a Section 8 Company — it is what makes it a not-for-profit entity. All income and profits must be applied only towards the stated charitable objective of the company. If the MCA finds any profit being distributed, the Central Government can revoke the Section 8 license immediately, converting it to a regular company and triggering all associated tax and compliance consequences. On dissolution, assets cannot go to members — they must be transferred to another charitable entity or to the government.
Yes, but only after obtaining FCRA (Foreign Contribution Regulation Act) registration from the Ministry of Home Affairs. Section 8 Companies are eligible to apply for FCRA. Once registered, foreign donations can be received only in a designated FCRA bank account. The FCRA-registered Section 8 must file Annual Return FC-4 by 31 December every year disclosing all foreign contributions received and their utilisation. FCRA non-compliance risks cancellation of the registration — permanently blocking future foreign donations. TAXAJ manages the full FCRA lifecycle including annual return filing.
Yes. Section 8 Companies are eligible to receive CSR (Corporate Social Responsibility) funds from companies that have a CSR spending obligation under Section 135 of the Companies Act. To receive CSR funds, the Section 8 must first register on the MCA portal via Form CSR-1 to obtain a unique CSR Registration Number. Thereafter, corporates can designate the Section 8 as their CSR implementing agency. The Section 8 must issue utilisation certificates to the funding corporate.
Annual mandatory compliances