Section 8 Company Registration in India: The Complete 2026 Guide
If you want to run a non-profit with the structure, credibility and fundraising power of a company - not the informality of a trust or society - a Section 8 Company is the right vehicle. This guide covers what a Section 8 Company is, how it compares to a Trust and Society, the documents and SPICe+ process, real costs, and how KanoonPe registers it end-to-end with transparent pricing and an accountable case owner.
Quick summary
- What it is: A non-profit company formed to promote charity, education, art, science, sports, social welfare, or environmental protection, which reinvests profits and never pays dividends.
- Governed by: Section 8 of the Companies Act, 2013, registered with the ROC via SPICe+.
- Best for: Founders who want an NGO structure with company-level credibility for CSR funders, grants and FCRA.
- Minimum: 2 directors and 2 members for a private Section 8 company (7 for a public one); no minimum capital.
- KanoonPe price: Flat, all-inclusive quote on a free callback · Timeline: typically 15–20 working days.
Quick facts
| Detail | Information |
|---|---|
| Governing law | Section 8, Companies Act, 2013 |
| Registering authority | Registrar of Companies (ROC), under the MCA |
| Filing form | SPICe+ (INC-32) with INC-13, INC-14, INC-15 declarations |
| Minimum members | 2 (private) or 7 (public) |
| Minimum directors | 2 (private) or 3 (public) |
| Minimum capital | No mandatory minimum |
| Name restriction | Cannot use "Limited" or "Private Limited" in the name |
| Timeline | 15–20 working days |
| KanoonPe price | Flat, all-inclusive quote - request a free callback |
| What you get | Certificate of Incorporation with Section 8 license, PAN, TAN, MOA & AOA |
What is a Section 8 Company?
A Section 8 Company is a company registered under Section 8 of the Companies Act, 2013, formed for the purpose of promoting commerce, art, science, sports, education, research, social welfare, religion, charity, or the protection of the environment, which applies its profits only towards these objects and prohibits any payment of dividend to its members.
Unlike a regular Private or Public Limited Company, a Section 8 Company exists purely for a charitable or public-benefit purpose - every rupee of surplus must go back into the mission, never into a shareholder's pocket. In return, it gets a company-law structure: a separate legal identity, limited liability for members, perpetual succession, and a formal board of directors, which most funders find far more credible than an unregistered or informally governed group.
Since the Companies (Incorporation) Fourth Amendment Rules, 2019, you no longer apply for the Section 8 license separately on Form INC-12 after incorporation. The license is now integrated directly into the SPICe+ incorporation process, so the company and its non-profit status are approved together in one filing.
Section 8 Company vs Trust vs Society
Most people choosing an NGO structure compare these three options:
| Factor | Section 8 Company | Trust | Society |
|---|---|---|---|
| Governing law | Companies Act, 2013 | Indian Trusts Act, 1882 / state Public Trusts Acts | Societies Registration Act, 1860 |
| Registered with | ROC / MCA | Sub-Registrar (local) | Registrar of Societies (state) |
| Governance | Board of directors, formal | Trustees, less formal | Governing body/members |
| Credibility with funders | Highest - preferred for CSR, FCRA, foreign grants | Moderate | Moderate |
| Compliance burden | Higher (ROC filings, audits) | Lower | Moderate |
| Best for | NGOs seeking institutional and international funding | Family/charitable endowments, simple charitable work | Membership-driven clubs, welfare associations |
If your goal is long-term scale, CSR partnerships, or foreign contributions, a Section 8 Company's stricter governance is usually worth the extra compliance.
Who should register a Section 8 Company?
A Section 8 Company is the right choice if you:
- Want to run a non-profit at scale with a formal board and clear accountability.
- Plan to raise CSR funding, institutional grants, or international donations.
- Need the credibility of a registered company when applying for FCRA or government empanelment.
- Are building an organisation meant to outlive its founders through perpetual succession.
- Want limited liability protection for the people running the organisation.
If you need something quick and informal for a small local cause, a Trust Registration or Society Registration may suit better.
Benefits of Section 8 Company registration
- Separate legal entity - The company owns its assets and enters contracts independently of its founders.
- Limited liability - Directors and members are not personally liable for the company's debts.
- Higher credibility with funders - CSR desks, foreign donors and government bodies trust the company structure more than a trust or society.
- Tax exemptions - Eligible for exemptions under Sections 12A and 80G of the Income Tax Act, 1961, once separately registered.
- No stamp duty on MOA/AOA - Section 8 companies are exempt from stamp duty that other companies pay on incorporation documents.
- Perpetual succession - The organisation continues regardless of changes in directors or members.
- Easier to add funding rounds and grants - A recognised company structure simplifies due diligence for institutional donors.
Documents required for Section 8 Company registration
Identity proof (each director & member)
- PAN card (mandatory for Indian nationals)
- Passport (mandatory for foreign nationals - notarised/apostilled)
- Aadhaar, Voter ID, or Driving License (secondary ID)
Address proof (each director & member)
- Bank statement, or electricity/telephone/mobile bill - not older than 2 months
Photographs
- Recent passport-size colour photograph of each director/member
Registered office proof
- Rent/lease agreement + NOC from the owner, or sale deed if owned
- Latest utility bill (less than 2 months old)
Statutory declarations and drafts
- Declaration in the INC-13 format (draft MOA specific to Section 8 companies) and draft AOA
- INC-14 - declaration by a practising CA/CS/CWA that the draft memorandum complies with Section 8
- INC-15 - declaration by each applicant/subscriber
- A statement of the proposed work, projected income and expenditure for the next three years
Ready to get started? Talk to a verified expert → - get a transparent, all-inclusive quote for your Section 8 Company registration within one business hour.
Section 8 Company registration process (step by step)
KanoonPe handles every step below; here is exactly what happens.
- Obtain Digital Signature Certificates (DSC). Every proposed director needs a Class 3 DSC to sign forms on the MCA portal.
- Apply for name reservation (SPICe+ Part A). The proposed name usually includes words like "Foundation", "Forum", "Association", "Council" or "Federation" indicating its non-profit purpose.
- Prepare the objects and financial projections. Draft the charitable objects and a three-year income-expenditure statement, required for the license.
- Draft MOA and AOA in Section 8 format. Prepared as per INC-13, along with INC-14 (CS/CA declaration) and INC-15 (subscriber declaration).
- File SPICe+ Part B (INC-32). The integrated form covers incorporation, the Section 8 license, PAN, TAN and AGILE-PRO in a single filing - no separate INC-12 application is needed post-2019.
- ROC verification and approval. The Registrar reviews the objects, declarations and financial plan before granting the license and incorporation together.
- Receive your Certificate of Incorporation. You get the COI with your CIN and the Section 8 license, plus company PAN and TAN.
How much does Section 8 Company registration cost in India?
The total cost depends on a few variables, not a single flat government fee:
| Cost component | What drives it |
|---|---|
| Government / ROC fees | Based on authorised capital and state of registration (generally lower than for-profit companies) |
| DSC charges | One per director |
| Professional fees | Drafting objects, INC-13/14/15 declarations, SPICe+ filing |
| Post-registration exemptions | Optional 12A and 80G filing, billed separately |
KanoonPe offers a flat, all-inclusive quote - professional fees, DSC and standard filings bundled into one transparent number. 12A and 80G registration for tax exemption is a natural next step and can be added on once your company is incorporated.
Section 8 Company registration timeline
| Stage | Typical time |
|---|---|
| DSC issuance | 1–2 working days |
| Name approval (SPICe+ Part A) | 2–4 working days |
| Drafting objects, MOA/AOA & declarations | 3–5 working days |
| ROC processing, license & COI | 7–10 working days |
| Total | 15–20 working days |
Timelines depend on how quickly the objects and financial projections are finalised and on MCA/ROC processing load. Every KanoonPe order ships with a written SLA - filed on time or you get a refund.
Post-registration compliance
Getting the COI is only step one for an NGO built to last. After incorporation, a Section 8 Company must:
- Apply for 12A registration to claim income tax exemption on surplus income.
- Apply for 80G registration so donors can claim tax deductions on their contributions.
- Open a bank account in the company's name and maintain proper books.
- File annual ROC returns (AOC-4, MGT-7) and income tax returns every year - see ROC Annual Compliance.
- Register under FCRA with the Ministry of Home Affairs if accepting foreign contributions.
- Complete DIR-3 KYC for directors every year - see Director DIN KYC.
- Maintain proper accounting and bookkeeping records for audits and grant reporting.
Penalties and risks of non-compliance
Using company profits for anything other than the stated charitable objects, paying dividends to members, or failing to file annual returns can lead to the ROC revoking the Section 8 license, converting the company's status, or penalising directors under the Companies Act, 2013. Persistent non-filing can also result in the company being struck off.
Why choose KanoonPe
- Transparent flat pricing - one all-inclusive number; government fees at actuals, shown upfront.
- Filed-on-time or refund - every order ships with a written SLA. Miss the timeline, get an automatic refund.
- One accountable case owner - a single named manager owns your NGO registration end to end.
- Live status tracking - watch every filing stage in real time and get your COI in your dashboard.
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