How to Register a Section 8 Company in India (2026)
Author : Aryan Sharma | Published On : 13 Nov 2026
A Section 8 Company is a non-profit entity incorporated under the Companies Act, 2013 to promote charitable, educational, social, scientific or environmental objectives. It must use its income for these objects and cannot distribute dividends. To register a Section 8 company, founders finalise objectives, appoint directors and members, prepare documents and apply through the Ministry of Corporate Affairs (MCA) using SPICe+. Read how to register section 8 company.
What Is a Section 8 Company?
It is a company formed under law for objectives such as education, healthcare, poverty relief, research, sports, environmental protection, social welfare and charity. Surplus income must support its objects, not be distributed as profit.
Eligibility and Requirements
Eligible individuals or associations may apply if the proposed objects satisfy Section 8. The company may be private or public.
| Requirement | General minimum |
|---|---|
| Private company | 2 members and 2 directors |
| Public company | 7 members and 3 directors |
| Resident director | At least one meeting the statutory residency test |
| Name | Suitable expression such as Foundation or Association, subject to approval |
Documents Required
Prepare, as applicable:
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PAN, identity and address proofs of directors and subscribers.
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Photographs, contact details and Digital Signature Certificates (DSCs).
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Proposed name and charitable objectives.
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Memorandum of Association (MOA), generally Form INC-13, and Articles of Association (AOA), Form INC-31.
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Registered-office proof, recent utility bill and owner's NOC.
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Three-year estimated income and expenditure with funding sources.
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Prescribed declarations, including INC-14 and INC-15, as applicable.
Registration Process
Step 1: Finalise objectives and structure
Define activities, choose private or public structure, and confirm members and directors. Keep the MOA, AOA and application consistent.
Step 2: Obtain digital signatures
Arrange DSCs for directors and other required signatories to authenticate MCA forms.
Step 3: Apply for name
Submit the proposed name through SPICe+ Part A. Choose a distinctive name reflecting the purpose, using an appropriate expression such as Foundation or Association. MCA approval depends on availability and naming rules.
Step 4: File incorporation forms
Complete SPICe+ Part B and linked forms. For a new Section 8 company, the licence application is integrated into SPICe+; a separate INC-12 is generally unnecessary. Attach the MOA, AOA, declarations, office evidence and prescribed information.
Step 5: Respond to queries
The Registrar may request clarification or corrections. Respond accurately. On approval, the company receives its Certificate of Incorporation.
Check the Section 8 company registration requirements before filing.
Fees and Timeline
Government charges vary by capital or membership, state stamp duty and services selected. Check the MCA fee calculation when filing. Processing depends on document accuracy and MCA queries; no fixed timeline applies.
Compliance After Incorporation
The company must maintain books, appoint an auditor, hold required meetings, prepare accounts and file applicable annual returns, including AOC-4 and MGT-7. It must follow its MOA and licence conditions. Incorporation does not automatically grant tax exemptions, donor deductions or FCRA permission; separate approvals may be needed.
Frequently Asked Questions
1. Is a Section 8 Company an NGO?
Yes. It is a non-profit corporate structure for charitable and public-benefit activities.
2. Can it earn income?
Yes, if income supports its objects. Members cannot receive dividends.
3. Is INC-12 required?
No separate INC-12 is generally required for a new company; licensing is integrated into SPICe+.
4. Does incorporation provide 12A and 80G?
No. These require separate income-tax applications.
5. Can it receive foreign donations?
Only after obtaining the applicable FCRA registration or prior permission.
Conclusion
Registration requires eligible non-profit objects, accurate documents and MCA filings. Plan for audits, annual returns and legal obligations from the beginning. When comparing structures for NGO registration, consider governance, funding plans and compliance capacity before deciding.
