Section 8 Company Registration in India: A Guide for NGOs & Non-Profits

A Section 8 Company is the corporate structure for non-profit objectives — promoting charity, education, art, science, sports, or social welfare. It combines the credibility of a company with the mission of an NGO, and is often preferred over a trust or society for grant funding.

Why Choose a Section 8 Company?

• Credibility — regulated by the MCA, it inspires more donor and grant confidence than a trust or society.
• Limited liability for members.
• Tax benefits — eligible for 12A and 80G registration so donors get deductions.
• No minimum capital requirement.

Eligibility

• Minimum two directors (for a private structure) and Indian-resident presence.
• A clear non-profit objective — profits must be reinvested, not distributed.
• No payment of dividends to members.

Incorporation Process

• Step 1: Obtain DSC and DIN for the proposed directors.
• Step 2: Apply for a licence under Section 8 in Form INC-12 with the objectives and projected financials.
• Step 3: File SPICe+ with MOA and AOA once the licence is granted.
• Step 4: Receive the certificate of incorporation, PAN, and TAN.

Post-Registration Compliance

Apply for 12A and 80G registration to unlock tax exemption and donor deductions, and — if receiving foreign donations — FCRA registration. Section 8 companies also file annual ROC returns and income tax returns.

Statura handles Section 8 and company registration plus ongoing ROC compliance for non-profits.