Section 8 Company Registration Guide

 

Introduction

A Section 8 Company is one of the most trusted legal structures in India for NGOs, charitable trusts, and non-profit organizations. If your mission revolves around social welfare, education, research, environment, art, culture, sports, healthcare, or any other purpose that benefits society, registering a Section 8 Company gives your organization solid credibility and legal standing.

Under the Companies Act, 2013, Section 8 Companies are registered through the Ministry of Corporate Affairs (MCA). Unlike other entities, the primary goal of a Section 8 Company is not profit-making but promoting charitable objectives. Any profits or income generated must be used solely for the organization’s purpose and cannot be distributed among members.

This article provides a detailed, easy-to-understand guide on the benefits, documents required, registration process, fees, timeline, and how PSR helps with Section 8 Company registration.

What Is a Section 8 Company?

A Section 8 Company is a non-profit organization (NPO/NGO) that is legally incorporated to promote charitable or socially beneficial objectives.

Key features include:

  • Non-profit intent

  • No dividend distribution to members

  • Government-issued license under Section 8

  • High compliance and transparency standards

Because of its strong legal structure and credibility, donors, CSR departments, and funding agencies often prefer partnering with Section 8 Companies over societies or trusts.


Advantages of Section 8 Company Registration

1. Strong Legal Identity & High Credibility

Compared to societies and trusts, Section 8 Companies have stricter compliance rules, making them highly trustworthy for donors, partners, and government agencies.

2. Tax Benefits & Exemptions

Section 8 companies can apply for:

  • 80G registration (tax deduction for donors)

  • 12A registration (tax exemption for the NGO itself)

This significantly boosts fundraising opportunities.

3. Limited Liability Protection

Members’ personal assets are protected from liabilities of the organization.

4. Access to CSR Funding

Corporate companies prefer working with Section 8 NGOs for CSR activities because the structure ensures transparency and compliance.

5. No Minimum Capital Requirement

You can register a Section 8 Company even without paid-up capital. Funds may be introduced later as per the activities.

6. Perpetual Existence

The company continues to exist legally even if members change.


Documents Required for Section 8 Company Registration

To ensure smooth registration, the following documents must be prepared:

For Directors & Members

  • PAN Card (mandatory)

  • Aadhaar Card / Voter ID / Passport / Driving License

  • Passport-size photograph

  • Updated address proof (bank statement/utility bill – not older than 60 days)

For Registered Office

  • Electricity bill / water bill / property tax receipt

  • Rent agreement (if rented)

  • NOC from the property owner

Additional Requirements

  • Proposed name of the company

  • Draft objectives and mission of the organization

  • Digital Signature Certificate (DSC) of all directors


Step-by-Step Process of Section 8 Company Registration

1. Obtain DSC (Digital Signature Certificate)

All proposed directors must obtain DSC to sign digital documents filed with MCA.

2. Apply for Name Approval (SPICe+ Part A)

Submit two unique names relevant to the organization’s charitable activities.

3. Drafting of MOA & AOA

The Memorandum of Association (MOA) must clearly outline the non-profit objectives.
The Articles of Association (AOA) define internal rules and responsibilities.

4. Apply for Section 8 License (Form INC-12 or integrated SPICe+)

A detailed application is submitted to the MCA with:

  • Objectives

  • Financial statements

  • Proposed activities

  • Declaration of non-profit intent

5. Filing SPICe+ Forms

Important forms include:

  • SPICe+ Part B

  • e-MOA

  • e-AOA

  • AGILE Pro
    These contain director details, address, share structure, and compliance requirements.

6. Verification by MCA & Approval

Upon successful verification, MCA issues:

  • Section 8 license

  • Certificate of Incorporation (COI)

  • PAN

  • TAN

Once incorporated, the Section 8 Company officially becomes a recognized non-profit organization.


Timeline for Section 8 Company Registration

A typical registration takes 15–25 working days, depending on:

  • Document accuracy

  • MCA approval speed

  • License issuance time


Government Fees & Costs

Government charges for Section 8 Companies are generally lower than other company types. Fees may include:

  • Name approval fee

  • Stamp duty (varies by state)

  • DSC fee

  • Form filing charges

Professional service charges apply separately based on requirements like MOA drafting, compliance, and documentation.

How PSR Helps With Section 8 Company Registration

PSR Compliance provides complete, professional assistance for NGOs and non-profit organizations wanting to register as a Section 8 Company. Their services include:

✔ End-to-End Registration Support

From selecting the right structure to MCA filings and license applications.

✔ Objective Drafting & Documentation

Experts help draft MOA/AOA and prepare the application that aligns with MCA standards.

✔ Fast & Error-Free Filing

PSR handles all SPICe+ forms, INC-12 drafts, and documentation for a smooth approval process.

✔ Post-Incorporation Compliance

Support for:

  • Auditor appointments

  • GST (if required)

  • Accounting & bookkeeping

  • Annual MCA filings

  • 12A & 80G registration

✔ Dedicated Support

A professional team guides you with regular updates and complete clarity throughout the process.


Learn more or start your registration here:
https://www.psrcompliance.com/section-8-company-registration


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