Section 8 Company Registration in India

Non-Profit Company — MCA Licence, MOA/AOA, 12A/80G Registration and Annual Compliance

A Section 8 Company is licensed under Section 8 of the Companies Act 2013 for non-profit activities — promoting commerce, art, science, sports, education, research, social welfare, religion, charity, or environment protection. All profits must be applied to its stated objects; dividends cannot be distributed to members. Section 8 Companies offer higher governance standards and credibility than trusts or societies, and are preferred for CSR recipients, FCRA registration, and institutional donors. Our team handles complete registration — from MCA licence and MOA/AOA drafting through 12A and 80G registration.

Key Facts at a Glance

Parameter	Details
Object	Non-profit — education, charity, sports, social welfare, environment
Members	Min. 2; no maximum limit
Profit Distribution	Not permitted — must be applied to stated objects
MCA Licence	Required from ROC under Section 8
Suffix	Can use Foundation, Forum, Association, Federation, Council
Stamp Duty	Exempt on MOA/AOA
Income Tax	Exempt under Sec 11/12 after 12A registration
Donor Benefit	50% deduction on donations after 80G registration

Our Services

MCA Licence Application

Filing SPICe+ with INC-12 licence application — covering proposed objects, justification for licence, and how income will be applied to promote the stated objects.

MOA and AOA Drafting

MOA and AOA specific to a Section 8 Company — objects clearly non-profit, prohibition on dividend distribution, and governance provisions aligned with MCA requirements.

12A Registration

Application for 12A registration with the Income Tax Department — enabling the company's income to be exempt from tax to the extent applied to charitable objects.

80G Registration

Application for 80G registration — enabling donors to claim 50% deduction on donations under Section 80G of the Income Tax Act.

FCRA Registration

Advisory and filing of FCRA registration for Section 8 Companies wishing to receive foreign contributions from abroad.

Annual Compliance

ROC filings (AOC-4, MGT-7), income tax return with Form 10B/10BB, and maintenance of 12A and 80G registrations.

Frequently Asked Questions

What is the difference between a Section 8 Company, trust, and society?

A Section 8 Company is incorporated under the Companies Act 2013 with the highest governance standards, maximum transparency, and most credibility with institutional donors and FCRA. A trust is governed by a trust deed under the state Trust Act — simpler but less credible. A society is registered under the Societies Registration Act 1860 — easier but limited governance. Section 8 is preferred for CSR recipients and organisations seeking FCRA registration.

Can a Section 8 Company pay salaries?

Yes. Reasonable salaries to employees and professional executives are permitted. Directors can receive sitting fees and salaries if working full-time. The only restriction is that profits cannot be distributed as dividends or bonuses to members.

What are the tax benefits?

Income applied to charitable objects is exempt under Sec 11/12 after 12A. Donors get 50% deduction after 80G registration. Exempt from stamp duty on MOA/AOA at incorporation. CSR contributions from companies are deductible under Section 135.

Register Your Section 8 Non-Profit Company with Expert CA Support.

MCA licence, MOA/AOA drafting, 12A/80G registration, and annual compliance — complete Section 8 Company services.