Section 8 Company Registration Online — NGO / Non-Profit Company at ₹4,999 + Govt. Fee
What a Section 8 company is, and who should register one
A Section 8 company is a company licensed under Section 8 of the Companies Act, 2013 to promote commerce, art, science, sports, education, research, social welfare, religion, charity, environment protection or a similar object, on the condition that it applies its income to those objects and pays no dividend to its members. It is the corporate form of an NGO — the alternative to a trust or a society — and the one that CSR committees, foreign donors and government programmes find easiest to trust because it files audited accounts with the MCA every year.
Since 2020 the licence is granted as part of the SPICe+ incorporation itself; there is no separate INC-12 application for a new company. The MCA charges no incorporation fee up to ₹15 lakh authorised capital, several states charge reduced or nil stamp duty on Section 8 charter documents, and the company may drop the words Limited or Private Limited from its name.
Register a Section 8 company if you are
- •A founder starting a foundation, school, skill centre, hospital trust, research body or sports academy
- •A company setting up its own CSR foundation or an incubator
- •An NGO that wants to receive CSR funds (CSR-1) and 80G-deductible donations with a corporate governance structure
- •A group building a membership body, industry association or think tank
Requirements for Section 8 company registration
| Requirement | Rule | Source |
|---|---|---|
| Members and directors | Private: 2 members and 2 directors; public: 7 members and 3 directors. Directors may be up to 15; one must be resident in India | Sections 3, 149 |
| Objects | Promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, environment or similar | Section 8(1)(a) |
| Application of income | Profits and income applied only to the objects; no dividend | Section 8(1)(b)–(c) |
| Capital | No minimum. Authorised capital is optional and may be nil for a company limited by guarantee | Companies Act 2013 |
| Name | Foundation, Forum, Association, Federation, Chambers, Confederation, Council, Electoral Trust and similar; Limited/Private Limited may be omitted | Rule 8(7), Incorporation Rules |
| Licence | Granted by the Registrar (CRC) through SPICe+ Part B with INC-13, INC-14, INC-15 and the estimated income and expenditure for three years | Rule 19 |
Documents required for Section 8 company registration
For every director and member
- •PAN card
- •Aadhaar card
- •Passport, voter ID or driving licence
- •Bank statement or utility bill not older than 2 months
- •Passport-size photograph
- •DIR-2 consent and DIR-8 declaration (we prepare)
For the company
- •Draft memorandum in Form INC-13 with detailed objects
- •Articles of association
- •Declaration by a CA/CS/CMA in INC-14
- •Declaration by each applicant in INC-15
- •Estimated annual income and expenditure for three years
- •Statement of the work proposed and grounds for the application
For the registered office
- •Utility bill not older than 2 months
- •Rent agreement if rented
- •No-objection certificate from the owner
Section 8 company registration process
- 1Day 1–2 — Consultation on objects, private versus public form, share capital versus guarantee, and name search including Rule 8 words.
- 2Day 2–3 — Digital signatures for directors and subscribers.
- 3Day 3–6 — SPICe+ Part A name reservation (₹1,000), approval in 1–3 working days.
- 4Day 6–10 — Drafting INC-13 memorandum, articles, INC-14, INC-15, three-year income and expenditure estimate and the statement of proposed work.
- 5Day 10–12 — SPICe+ Part B filed with the licence application, AGILE-PRO-S and INC-9; the Registrar may raise a query on objects or projections, which we answer within the resubmission window.
- 6Day 15–25 — Licence under Section 8 and Certificate of Incorporation issued together, with PAN and TAN.
- 7After incorporation — bank account, INC-20A, then Form 10A for 12A and 80G registration, CSR-1 for CSR eligibility, and NGO Darpan enrolment.
Section 8 company registration fees
| Item | Amount | Charged by |
|---|---|---|
| BookMyCA professional fee | ₹4,999 (all-inclusive for incorporation and licence) | BookMyCA |
| MCA incorporation fee (SPICe+) | Nil for authorised capital up to ₹15 lakh; slab fee above that | Companies (Registration Offices and Fees) Rules, 2014 |
| Name reservation (SPICe+ Part A) | ₹1,000 per application (two names, valid 20 days) | MCA |
| PAN and TAN (allotted with incorporation) | ₹131 (PAN ₹66 + TAN ₹65) | Income Tax Department via MCA |
| Stamp duty on MoA and AoA | Reduced or nil in several states for Section 8 companies; otherwise as per state | State Stamp Act |
| Digital Signature Certificate (Class 3, 2 years) | About ₹1,500–₹2,500 per person, certifying-authority charge | Licensed CA vendor, at actuals |
| 12A / 80G (Form 10A), CSR-1 | Nil government fee; professional fee quoted separately | Income Tax Department / MCA |
What BookMyCA delivers for ₹4,999
- •Consultation with a CA on Section 8 company versus trust versus society for your purpose
- •Name search and SPICe+ Part A filing with a Rule 8-compliant name
- •Two Class 3 DSCs and two DINs
- •INC-13 memorandum with object clauses drafted for your activities, articles, INC-14 and INC-15
- •Three-year income and expenditure projection and statement of proposed work
- •SPICe+ Part B, licence application, INC-9 and AGILE-PRO-S filed and resubmissions handled
- •Section 8 licence, Certificate of Incorporation, PAN and TAN
- •Bank-account support and the 12A / 80G / CSR-1 / Darpan roadmap
Compliance for a Section 8 company
| Compliance | When | Notes |
|---|---|---|
| INC-20A | Within 180 days | Commencement of business |
| Auditor appointment | Within 30 days | Statutory audit is mandatory |
| 12A and 80G registration (Form 10A) | As soon as possible after incorporation | Provisional registration; income exempt and donors get deduction only after this |
| CSR-1 | Before receiving CSR funds | Mandatory for every implementing agency since 1 April 2021 |
| AOC-4 and MGT-7 | 30 and 60 days after the AGM | Annual accounts and return |
| Income-tax return (ITR-7) | By 31 October | Along with audit report in Form 10B/10BB |
| FCRA registration | Before accepting foreign contributions; normally after 3 years of activity | Ministry of Home Affairs |
| Alteration of objects | Only with Regional Director approval | Section 8(4) |
Mistakes to avoid
- •Objects drafted so widely that the Registrar cannot see a charitable purpose, or so narrowly that a later programme falls outside them
- •A three-year projection with no plausible source of funds; it is the most common reason for a query
- •Starting fundraising before 12A and 80G are in place, which makes early donations taxable and non-deductible
- •Paying directors beyond reasonable remuneration for services, which can cost the licence
- •Receiving foreign money without FCRA registration or prior permission
Frequently asked questions on Section 8 company registration
₹4,999 BookMyCA fee plus government charges at actuals: nil MCA fee up to ₹15 lakh capital, ₹1,000 name reservation, ₹131 PAN and TAN, DSC tokens, and stamp duty which several states reduce or waive for Section 8 companies.
About 15 to 25 working days, because the Registrar scrutinises the objects and projections before granting the licence along with the Certificate of Incorporation.
A Section 8 company has the strongest governance and is preferred by CSR donors and foreign funders; a trust is simplest to form; a society suits membership bodies. If you plan to seek CSR funds or institutional grants, choose the Section 8 company.
Yes, it can generate surplus from fees, services or programmes, but the surplus must be used for its objects and can never be distributed to members.
No. 12A (income exemption) and 80G (donor deduction) are separate registrations with the Income Tax Department in Form 10A, which we file after incorporation.
Yes, after filing CSR-1 with the MCA. Since 1 April 2021 companies can route CSR spending only through agencies registered in CSR-1.
No. It can even be a company limited by guarantee with no share capital.
Foreign nationals can be directors if one director is resident in India. Foreign donations require FCRA registration or prior permission from the Ministry of Home Affairs.