Section 8 Company Registration
Incorporating a non-profit company under Section 8 of the Companies Act, 2013, for charitable, educational, social welfare or similar objects, without the restrictions of a trust or society structure.
A Section 8 company is a limited company formed to promote charitable objects such as education, art, science, sports, social welfare, or environmental protection, and it must apply its profits, if any, only towards its objects, with a licence granted by the Registrar of Companies before incorporation. It cannot pay dividends to its members and offers a more structured, corporate form of governance compared to a trust or society, which many donors and grant-making bodies prefer.
What our Section 8 company registration service covers
Licence approval and incorporation, then the tax registrations that unlock donations.
- Drafting the memorandum of association setting out charitable objects that satisfy Section 8 requirements
- Applying for the Section 8 licence from the Registrar of Companies before incorporation
- Filing SPICe+ incorporation once the licence is granted
- Applying for 12AB registration for income tax exemption on the company's income
- Applying for 80G registration so donors can claim a deduction on their contributions
- Advising on FCRA registration where the company intends to receive foreign contributions
What separates a Section 8 company from a trust or society
The governance features that donors and regulators look for.
Section 8 Licence
A prior licence from the Registrar of Companies confirming the objects are genuinely charitable before the company can be incorporated.
No Dividend Distribution
All profits and income must be applied only towards the stated objects; no dividend can be distributed to members.
Corporate Governance
A board of directors, statutory registers and Companies Act filings give a level of structure that many institutional donors and CSR funders prefer over a trust.
12AB & 80G
Separate registrations under the Income Tax Act that exempt the company's income and make donations tax-deductible for donors.
Our process
From initial consultation to completion.
Objects & Licence Application
Drafting charitable objects and applying for the Section 8 licence with the required declarations.
SPICe+ Incorporation
Incorporating the company once the licence is granted, along with MOA and AOA reflecting the licence conditions.
Tax Registrations
Applying for 12AB and 80G registration under the Income Tax Act.
Ongoing Compliance Setup
Setting up ROC annual filings, CSR-1 registration if applicable, and FCRA where relevant.
Why Section 8 companies lose exemption status
What sets our approach apart.
Objects drift from what was licensed
Activities that go beyond the objects stated in the licence risk the company's tax exemption and, in serious cases, the Section 8 licence itself.
12AB is now a renewal-based regime, not a one-time approval
The current registration under Section 12AB has a fixed validity and must be renewed before expiry, and a lapse breaks the exemption chain.
CSR funding often requires CSR-1 registration first
Companies wanting to receive corporate social responsibility funding must be registered on Form CSR-1 with the Ministry of Corporate Affairs before funds can be accepted.
Section 8 Company Registration questions answered
What people ask before engaging us.
You may also need
Other areas we regularly help clients with.
Setting up a non-profit as a Section 8 company?
We handle the licence application, incorporation, and 12AB/80G registration end to end.