Section 8 Company Registration

A Section 8 Company is a non-profit organization registered under the Companies Act, 2013 with the objective of promoting commerce, art, science, sports, education, research, social welfare, religion, charity, or environmental protection. Instead of earning profits, the surplus is reinvested to achieve the company’s objectives.

Key Benefits

• Enjoys the legal status of a corporate entity with limited liability.
• Eligible for tax exemptions under Section 12A and 80G of the Income Tax Act.
• Can accept foreign contributions with FCRA approval.
• Greater credibility and recognition compared to NGOs and Societies.

Eligibility Criteria

• Minimum 2 Directors and 2 Shareholders are required.
• At least one director must be a resident of India.
• No minimum capital requirement.
• Objectives must be charitable or not-for-profit.

Documents Required

• PAN and Aadhaar of all Directors & Shareholders.
• Address proof – Passport, Voter ID, or Driving License.
• Passport-size photos of Directors.
• Proof of registered office – Rent Agreement/NOC/Utility Bill.
• Memorandum of Association (MoA) & Articles of Association (AoA).

Registration Process

1. Step 1: Obtain DSC (Digital Signature Certificate) & DIN for directors.
2. Step 2: Apply for name approval via SPICe+ form.
3. Step 3: Draft MoA & AoA outlining charitable objectives.
4. Step 4: File SPICe+ along with required documents with MCA.
5. Step 5: MCA issues Certificate of Incorporation along with PAN & TAN.

How Ctrl Tax Advisory Helps

• Advisory on drafting objectives and compliance with Companies Act, 2013.
• Complete assistance in documentation and filing with MCA.
• Support in obtaining tax exemptions (12A & 80G) and FCRA registration.
• Post-registration compliance support including annual filings.