Overview
A Section 8 Company is a not-for-profit entity formed under the Companies Act, 2013, with a focus on charitable or social causes. These companies operate for the promotion of commerce, education, arts, charity, and environmental protection, among others. While they enjoy several tax benefits, they are required to reinvest their profits back into their stated objectives and are prohibited from distributing dividends to their members.
At BookmyLLC, we provide complete support for registering a Section 8 Company, ensuring compliance with all regulatory norms.
How to Register a Section 8 Company in India?
Choose a Unique Name: Ensure the name reflects the company’s charitable objectives and is approved by the RoC.
Digital Signature Certificate (DSC): Directors need a DSC to file forms electronically.
Memorandum of Association (MoA) & Articles of Association (AoA): Draft the company’s objectives and rules.
File Incorporation Application: File the SPICe+ Form with all necessary documents for incorporation.
Obtain DIN: Directors must obtain a Director Identification Number (DIN).
Approval and Incorporation: The MCA issues the Certificate of Incorporation.
Apply for PAN and TAN: PAN and TAN are essential for tax filings.
12A and 80G Certification: Obtain these to receive tax exemptions for the organization.
Eligibility for Registering a Section 8 Company
Minimum of 2 Directors: At least 2 directors are required.
Residential Requirement: One director must be an Indian resident.
Unique Company Name: The name should align with the objectives and be unique.
Registered Office Address: A valid office address is mandatory.
Section 8 Company Registration Process with BookmyLLC
Step 1: Obtain DSC and DIN
Directors must obtain DSC and DIN for online filing.
Step 2: Name Reservation
We help in reserving a unique name that reflects the company’s objectives.
Step 3: Drafting of MoA & AoA
We assist in drafting the MoA and AoA as per the company’s charitable objectives.
Step 4: Filing Incorporation Documents
The documents are submitted to the MCA through the SPICe+ Form.
Step 5: Certificate of Incorporation
After approval, the Certificate of Incorporation is issued.
Step 6: Apply for PAN and TAN
We assist in obtaining PAN and TAN for the Section 8 Company.
Step 7: 12A & 80G Registration
We assist in applying for 12A and 80G certifications, allowing the company to receive tax exemptions.
Documents Required for Section 8 Company Registration
For Directors
- Proof of Identification (Passport/ DL/ Voter ID)
- Latest Bank Statement (Not older than 3 months)
- Passport-sized photograph
- PAN & Aadhaar
For the Registered Office
- Utility Bill (Not older than 2 months)
- NOC from the property owner
- Rental Agreement/Lease Deed (if applicable)
How we can help you?
Expert Guidance: Personalized advice for the entire registration process.
Efficiency: Timely and streamlined process to ensure compliance.
Compliance with Laws: Full compliance with Indian regulatory frameworks.
Post-Incorporation Services: Ongoing support for tax filings, bookkeeping, and compliance.
Affordable Pricing
: Transparent and competitive pricing.
Section 8 company at a glance
| Question | Short answer |
|---|---|
| Purpose | Promoting charity, education, sports, science, social welfare, religion, art or similar objects. |
| Profits | Applied to the objects; not paid out to members as dividends. |
| Minimum people | Two directors and two members for the private form; three and seven for the public form. |
| Licence | Issued by the Registrar before incorporation. |
| Name | Need not end with Private Limited or Limited. |
| Tax benefits | Available only after registering under the Income Tax Act. |
Section 8 company, trust or society
| Section 8 company | Trust | Society | |
|---|---|---|---|
| Governing law | Companies Act | Trust law | Societies Registration law |
| Regulator | Registrar of Companies | Charity authorities by state | Registrar of Societies by state |
| Compliance | Annual filings and audit | Lighter | Moderate |
| Credibility with funders | High | Moderate | Moderate |
Funders, including corporates, often prefer Section 8 companies because of the stricter oversight.
After registration
- Apply for tax exemption and donation benefits where eligible.
- Keep separate accounts and file them each year.
- Ensure no profit is distributed to members.
- Maintain board and general meeting records.
A Section 8 company can lose its status if it does not follow its objects. See private limited company if the business is for profit instead.
Thresholds, fees and form numbers are set by the authorities and change from time to time. We confirm the current position when we start your filing.
How the registration works in practice
A Section 8 company is incorporated like any other company through the SPICe+ form, with an additional application for the licence under Section 8. The Registrar reviews your objects, your promoters and your draft memorandum and articles to confirm that the company is truly for a charitable or not-for-profit purpose. Because the Registrar is checking the substance, vague or commercial-sounding objects are the most common reason for queries.
Draft the objects with care: they should state exactly what the company will do, such as running a school, funding scholarships or promoting a sport, and who it will serve. Add the clause that profits go to the objects and nothing is distributed to members. We prepare these documents with you and handle the Registrar's questions.
After incorporation: tax and funding
| Step | Purpose |
|---|---|
| Registration under the Income Tax Act | Claim exemption on income applied to the objects |
| Donation-benefit registration | Lets donors claim a deduction where available |
| Foreign contribution registration | Needed before accepting foreign donations |
| Bank account in the company's name | All funds should flow through it |
These steps are separate applications with their own timelines, and each has its own conditions. Plan for them early if your funding depends on tax-deductible donations.
Common mistakes
- Using objects that suggest commercial activity.
- Paying members or directors in a way that looks like profit distribution.
- Skipping the annual filings because the company has no income.
- Mixing personal and company funds.
A Section 8 company that departs from its objects can lose its licence, so keep records of how funds were applied.
Eligibility and required documents
| Item | Detail |
|---|---|
| Who can start one | Individuals, firms or associations with a charitable or similar purpose |
| Directors | Two for the private form, three for the public form, with at least one resident in India |
| Objects | A clear statement of the non-profit purpose in the memorandum |
| Registered office | An address in India with proof of ownership or consent |
| Director documents | PAN, address proof, photograph and ID for each person |
The licence is granted subject to conditions, and the company must follow them for as long as it holds it.
Typical timeline
| Stage | What to expect |
|---|---|
| Preparation | Drafting objects and documents with you |
| Name and licence application | Filed together through the online system |
| Registrar review | May raise queries that we answer |
| Incorporation and licence | Issued on approval |
| Tax registrations | Separate applications after incorporation |
Time depends on the Registrar's workload and how complete the first submission is. A clear statement of the objects at the start is the best way to avoid back-and-forth.
