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Section 8 Company Registration in India | Non-Profit / NGO Registration | N D Savla & Associates
Non-Profit / NGO Registration

Section 8 Company Registration in India
Register Your Non-Profit or NGO Under the Companies Act 2013

The most credible way to set up a non-profit organisation in India. Charitable object & MOA drafting, Section 8 licence, SPICe+ incorporation, Certificate of Incorporation, PAN/TAN and 12A/80G support — end to end.

What Is a Section 8 Company?

A Section 8 company is a non-profit company registered under Section 8 of the Companies Act, 2013. It is formed to promote objects such as commerce, art, science, sports, education, research, social welfare, religion, charity, or protection of the environment. The defining rule is simple: a Section 8 company applies all of its income and profits towards its charitable objects, and it prohibits the payment of any dividend to its members.

Despite being a non-profit, a Section 8 company is a full company — a separate legal entity with limited liability and perpetual succession. It is licensed by the Central Government and can use words such as Foundation, Association, Federation, Council, or Forum instead of Limited or Private Limited. It gives a cause the legal strength of a company with the mission of a charity.

This guide covers everything — features, benefits, eligibility, documents, the step-by-step registration process, how it compares with a trust and society, and the compliance that follows. As part of our wider business setup services, our Section 8 registration also connects with 12A and 80G registration and ongoing company compliance.

Benefits of a Section 8 Company

As a company incorporated under the Companies Act 2013, it combines a charitable mission with corporate structure — the gold standard for NGOs in India.

Separate Legal Entity

Can own property, sign contracts, and sue or be sued in its own name.

Limited Liability

Members' personal assets are protected; liability is limited to their contribution.

Perpetual Succession

The organisation continues regardless of changes in members or directors.

No Minimum Capital

No minimum capital requirement — you can start at any scale.

Name Without Suffix

Can use Foundation, Association, or Forum — without Limited or Private Limited.

Tax Benefits & Funding

Eligible for 12A/80G, CSR funding, and FCRA foreign contributions.

Eligibility & Requirements

Section 8 company registration has a clear set of requirements. Meet these, and you are ready to apply for the licence.

Directors & Members

Min 2 directors (private) or 3 (public), min 2 members, at least 1 resident Indian director.

Charitable Object

A clear non-profit object — education, charity, social welfare, environment, etc.

Registered Office

A valid registered office address in India with supporting documents.

Documents Required

DSC/DIN, PAN, ID & address proof, MOA (INC-13), AOA, declarations, 3-year income estimate.

How to Register a Section 8 Company in India

The whole process is online via SPICe+. The Section 8 licence is now granted through SPICe+ itself.

01

Obtain Digital Signature Certificates (DSC)

Each proposed director obtains a Digital Signature Certificate to sign the incorporation forms electronically.
02

Apply for Director Identification Number (DIN)

Apply for a DIN through SPICe+ for any director who does not have one.
03

Reserve the Company Name

Reserve a unique name via SPICe+ Part A, using approved non-profit words such as Foundation or Association.
04

Draft MOA (INC-13), AOA & Declarations

Draft the Memorandum of Association in Form INC-13 and the Articles of Association setting out the charitable objects, with required declarations and estimated income/expenditure for 3 years.
Companies Act 2013 – Section 8
05

File SPICe+ for Incorporation & Section 8 Licence

File the SPICe+ form with the MOA, AOA, declarations, and estimated income and expenditure, applying for incorporation and the Section 8 licence together.
06

Receive Section 8 Licence & Certificate of Incorporation

On approval, the Registrar of Companies grants the Section 8 licence and issues the Certificate of Incorporation.
07

Apply for PAN, TAN & 12A/80G

Apply for the company's PAN and TAN, then for 12A and 80G registration to lock in the tax exemptions.
Tax Exemption Setup

Section 8 Company vs Trust vs Society

All three can pursue charitable work, but they differ in law, credibility, and compliance. For NGOs seeking grants, CSR funding, and foreign donations, the Section 8 company is usually the strongest choice. If a trust or charitable trust suits your goals better, we set those up too.

AspectSection 8 CompanyTrustSociety
Registered UnderCompanies Act, 2013 (MCA)Indian Trusts Act / State Trust ActSocieties Registration Act
Legal IdentitySeparate legal entityNot always a separate entitySeparate legal entity
LiabilityLimited liabilityNo limited liabilityNo limited liability
RecognitionNationwide (MCA)State-levelState-level
GovernanceBoard of directors, structured complianceTrustees, flexibleGoverning body, member-driven
CredibilityHighest — preferred by donors, CSR, grantsModerateModerate

Compliance for a Section 8 Company

A Section 8 company carries structured ongoing compliance. Staying compliant protects the licence and keeps the tax exemptions intact.

Statutory Audit

Mandatory each year, irrespective of income.

ROC Annual Filings

Financial statements (AOC-4) and annual return (MGT-7).

Income Tax Return

Annual filing with exemption claimed under 12A where registered.

Board Meetings & AGM

Holding and minuting the required meetings.

12A, 80G & FCRA

Maintaining registrations and filing the related returns.

Our Broader Non-Profit & Company Practice

Common Questions on Section 8 Company Registration

What is a Section 8 company?
A Section 8 company is a non-profit company registered under Section 8 of the Companies Act, 2013, formed to promote objects such as commerce, art, science, sports, education, research, social welfare, religion, charity, or protection of the environment. It applies all its profits and income to promoting these charitable objects and prohibits the payment of any dividend to its members. It is a separate legal entity with limited liability, licensed by the Central Government.
Can a Section 8 company make a profit or pay dividends?
A Section 8 company can earn a surplus or profit from its activities, but it cannot distribute that profit to its members as dividends. All income and profits must be applied solely towards promoting the company's charitable objects. This no-dividend rule is the defining feature and what makes it a genuine non-profit organisation under the Companies Act, 2013.
How many directors are required, and is there a minimum capital?
A Section 8 company requires a minimum of two directors if incorporated as a private limited company, or three if incorporated as a public limited company, and a minimum of two members. At least one director must be a resident of India. There is no minimum capital requirement — you can start with any amount suited to your activities.
What is the difference between a Section 8 company, a trust, and a society?
All three are non-profit structures, but a Section 8 company is registered with the Ministry of Corporate Affairs under the Companies Act, 2013, while a trust is registered under trust law and a society under the Societies Registration Act. A Section 8 company offers the strongest credibility, a separate legal identity, limited liability, and nationwide recognition, along with structured compliance — the preferred choice for NGOs seeking grants, CSR funding, and foreign donations.
What are the tax benefits, and how long does registration take?
A Section 8 company can register under Section 12A to claim income tax exemption on its surplus and under Section 80G so that its donors receive a tax deduction. It is also eligible for CSR funding and, subject to conditions, FCRA registration for foreign contributions. Registration timelines depend on name approval, document readiness, and MCA processing, but with complete documents the SPICe+ process moves efficiently.

Ready to give your cause the strength of a company?

From charitable object and MOA drafting to the Section 8 licence, Certificate of Incorporation, PAN/TAN, and 12A/80G — we handle the entire non-profit registration end to end.

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