Section 8 Company Registration for NGOs: Eligibility and Process
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. The profits, if any, must be applied solely to promote the charitable objectives.
Eligibility: Any association of persons (minimum 2 directors and 2 members) can apply for Section 8 Company registration. The entity must have charitable objectives, and its Memorandum of Association (MOA) must clearly define the non-profit nature. The income must be used only for promoting the stated objectives.
Key Benefits: Exemption from minimum paid-up capital requirement, special tax exemptions under Section 12A and 80G of the Income Tax Act, eligibility for FCRA registration for foreign funding, enhanced credibility with donors and government agencies, and perpetual succession unlike trusts or societies.
Need expert help?
Our team of compliance professionals can handle the entire process for you — from document preparation to final filing.
Talk to an expertDocuments Required: PAN cards and identity proof of all directors and members, registered office proof (electricity bill or rent agreement), NOC from the landlord, MOA and AOA drafted for Section 8 entity, and a declaration of non-profit intent.
Registration Process: Obtain DSC for directors, apply for DIN, file SPICe+ form with INC-32, INC-33 (e-MOA), and INC-34 (e-AOA). The Central Government (Regional Director) grants the license under Section 8. Upon approval, the ROC issues the Certificate of Incorporation with a Section 8 license.
Post-Registration Compliance: Section 8 Companies must file annual returns (MGT-7), financial statements (AOC-4), and hold board meetings and AGMs. Additionally, they must maintain transparent accounts, file income tax returns, and ensure compliance with Section 12A and 80G rules for tax exemptions. Axaon offers comprehensive support for Section 8 registration and ongoing compliance.
Need help with ngo?
Contact Axaon for expert assistance with documentation, filing, and compliance support.