NPO Registration (Section 8 Company)
Section 8 Company (NPO) Registration– Classic Partners LLP
By Classic Partner – Chartered Accountants & Business Advisors
Meaning
A Section 8 Company is a non-profit organization (NPO) registered under the Ministry of Corporate Affairs (MCA) with the objective of promoting charitable and social causes such as education, science, environment protection, sports, research, social welfare, arts, religion, and commerce.
Unlike a Trust or Society, a Section 8 Company enjoys stronger legal recognition and credibility. It functions like any other limited company under the Companies Act, 2013 but with one critical difference—it cannot distribute profits or dividends to its members. All income and profits must be applied solely towards the company’s objectives.
Section 8 Companies are widely preferred by NGOs, donor-backed institutions, and organizations seeking recognition for grants and tax benefits.
Reasons to Opt for a Section 8 Company
No Minimum Share Capital Requirement – Funds can be raised through donations, subscriptions, or grants.
Improved Credibility – Stronger legal standing than Trusts or Societies, making it easier to attract donors and CSR funds.
Tax Benefits – Eligible for multiple exemptions under the Income Tax Act; donors can claim deductions under Section 80G.
Easy Ownership Transfer – Membership interests can be transferred smoothly without major restrictions.
Exemption from Stamp Duty – Lower incorporation costs compared to other types of companies.
No Use of “Limited/Section 8” in Name – While retaining limited liability, the entity enjoys a more flexible naming convention.
Documents Required
Digital Signature Certificate (DSC) & Director’s Identification Number (DIN/DPIN)
Memorandum of Association (MOA) & Articles of Association (AOA)
PAN / Passport (for NRIs)
Voter ID / Passport / Driving License (Identity Proof)
Latest Bank Statement / Utility Bill (Address Proof)
Passport-sized photographs
Specimen signatures
Registration Process
Obtain DSC & DIN – Digital Signature and Director Identification for proposed directors.
Name Approval – Submit up to three name options to MCA for approval. Names must be unique and reflect the charitable purpose.
License Application – Apply to MCA for a Section 8 license. Registrar may seek inputs from relevant authorities before granting approval.
Draft & File MOA/AOA – Submit electronically with MCA using eMoA (Form INC-33) and eAoA (Form INC-34).
Certificate of Incorporation – Issued by ROC along with CIN (Company Identification Number). Generally takes 15–25 days.
Apply for PAN, TAN & Bank Account – Mandatory for tax compliance and financial operations
Online Filing Facility
The MCA allows fully digital incorporation through the SPICe+ Form (INC-32) integrated with eMoA (INC-33) and eAoA (INC-34). This enables faster and paperless registration of Section 8 Companies.
How Classic Partner Helps
At Classic Partner, we provide end-to-end support for Section 8 Company setup:
Advisory on choosing the right NPO structure (Trust vs Society vs Section 8 Company)
Drafting MOA & AOA in line with your objectives
Filing license application with MCA and ROC
Assistance with PAN, TAN, GST, and 80G registration
Compliance support for annual filings and audits
Contact Classic Partner today for seamless Section 8 Company Registration and advisory on tax benefits, compliance, and donor credibility.
