Section 8 Company Registration Online in India
Register your NGO as a Section 8 company, the most credible non-profit structure in India, trusted by donors, CSR teams and government agencies. Our CA/CS team handles DSC, DIN, name approval, the licence and SPICe+ filing with the Ministry of Corporate Affairs, and then income tax registration so your donors can claim tax deductions.
- Section 8 licence with incorporation
- Income tax exemption & donor approval
- Certificate of Incorporation, PAN, TAN
- NGO Darpan & CSR guidance
What is a Section 8 Company?
A Section 8 Company is a non-profit company licensed under Section 8 of the Companies Act, 2013 to promote commerce, art, science, sports, education, research, social welfare, religion, charity, protection of the environment or similar objects. It must use all its income to promote those objects and can't pay dividends to its members.
Section 8 companies are the company-law form of an NGO, alongside trusts and societies. Because they are registered with the Ministry of Corporate Affairs, file audited accounts publicly and follow company-law governance, they are often preferred by large donors, CSR teams of companies, foundations and government bodies.
A Section 8 company can be a private or public company, with or without share capital, and doesn't need "Limited" or "Private Limited" in its name. Instead, its name usually includes words such as Foundation, Forum, Association, Federation, Council or Chambers.
The Section 8 licence is now issued with incorporation through the MCA's SPICe+ form. After incorporation, the company applies to the Income Tax Department for registration as a non-profit (earlier Section 12A, now Section 332 of the Income-tax Act, 2025) and for approval so donors can claim deductions (earlier Section 80G, now Section 354).
Benefits of registering a Section 8 Company
Highest credibility
MCA registration, public filings and board governance build trust with donors, CSR teams and government agencies.
Tax exemption
Once registered with the Income Tax Department, income applied to its objects is exempt, and donors can claim deductions.
CSR and grant funding
Eligible to receive CSR funds from companies (after CSR-1 registration) and grants from foundations and government.
No minimum capital
Start with any capital, or without share capital. Many Section 8 companies start with ₹1 lakh or less.
Limited liability
A separate legal entity. Members aren't personally liable for the company's debts beyond their shares or guarantee.
All-India operations
Work anywhere in India and continue regardless of changes in members or directors.
Minimum requirements for Section 8 Company registration
These are the conditions under Section 8 of the Companies Act, 2013 and the Companies (Incorporation) Rules, 2014.
- 1At least 2 directors2 directors for a private Section 8 company (3 for a public one). At least one director must be resident in India.
- 2At least 2 members2 members for a private Section 8 company (7 for a public one). Directors can also be members, and companies or other entities can be members.
- 3Charitable objectsObjects such as education, health, social welfare, environment, art, science, sports, research, religion or charity, with all income applied to those objects.
- 4No minimum capitalNo minimum paid-up capital. It can also be formed without share capital.
- 5A suitable nameA unique name, usually including Foundation, Forum, Association, Federation, Council, Chambers or similar. Check a name free.
- 6Registered office in IndiaA commercial or residential address with a recent utility bill and the owner's No Objection Certificate.
Good to know: a One Person Company can't be a Section 8 company, and a Section 8 company can't change its objects or convert to another type of company without the government's approval.
Section 8 Company registration plans
Fixed professional fees. The MCA name fee and state stamp duty are extra and shown separately in the calculator below, with no hidden charges.
Starter
Incorporation with the Section 8 licence.
₹9,999₹14,999+ GST, govt. fee & stamp duty
- 2 Class 3 DSCs (directors)
- DIN for 2 directors
- Name search & approval (SPICe+ Part A)
- Objects, MOA (INC-13) & AOA drafting
- INC-14 & INC-15 declarations
- Section 8 licence with SPICe+ filing
- Certificate of Incorporation, PAN & TAN
- EPFO & ESIC registration
- Current account opening support
- Income tax registration & donor approval
- NGO Darpan registration
Standard
Incorporation plus the tax approvals donors look for.
₹19,999₹29,999+ GST, govt. fee & stamp duty
- Everything in Starter, plus:
- Provisional non-profit registration (Section 332, ex-12A)
- Donor deduction approval (Section 354, ex-80G)
- NGO Darpan (NITI Aayog) registration
- INC-20A commencement filing (if share capital)
- First auditor appointment (ADT-1) support
- Dedicated CA/CS expert on WhatsApp
Premium
Launch-ready with first-year compliance and an online presence.
₹34,999₹44,999+ GST, govt. fee & stamp duty
- Everything in Standard, plus:
- Year-1 ROC filings: AOC-4 & MGT-7 (audit fee extra)
- Year-1 income tax return for the non-profit
- Donation receipt & donor statement templates
- CSR-1 and FCRA readiness review
- 1-page website with donation details & .in domain
- Priority handling on every step
Prices are for 2 members and 2 directors with up to ₹15 lakh authorised capital. GST at 18% applies to the professional fee. Government fees and stamp duty are paid at actuals.
State-wise Section 8 Company registration cost
Stamp duty on the MOA and AOA depends on the state of your registered office and, in many states, on authorised capital. Choose your state, capital, people and plan to see the full cost.
Total estimated cost
₹0 all-inclusive
Assumes directors are among the members. Stamp duty is shown at standard company rates; some states charge less for Section 8 companies or companies without share capital, and your final quote confirms the exact amount before you pay.
State-wise stamp duty table for company registration (₹1 lakh authorised capital)
| State / UT | SPICe+ form | e-MOA | e-AOA | Total stamp duty | How AOA duty changes with capital |
|---|---|---|---|---|---|
| Andaman & Nicobar Islands | ₹20 | ₹200 | ₹300 | ₹520 | Fixed |
| Andhra Pradesh | ₹20 | ₹500 | ₹1,000 | ₹1,520 | 0.15% of capital, min ₹1,000, max ₹500,000 |
| Arunachal Pradesh | ₹10 | ₹200 | ₹500 | ₹710 | Fixed |
| Assam | ₹15 | ₹200 | ₹310 | ₹525 | Fixed |
| Bihar | ₹20 | ₹500 | ₹1,000 | ₹1,520 | 0.15% of capital, min ₹1,000, max ₹500,000 |
| Chandigarh | ₹3 | ₹500 | ₹1,000 | ₹1,503 | Fixed |
| Chhattisgarh | ₹10 | ₹500 | ₹1,000 | ₹1,510 | 0.15% of capital, min ₹1,000, max ₹500,000 |
| Dadra & Nagar Haveli and Daman & Diu | ₹20 | ₹150 | ₹1,000 | ₹1,170 | ₹1,000 per ₹5 lakh or part |
| Delhi | ₹10 | ₹200 | ₹150 | ₹360 | 0.15% of capital, max ₹2,500,000 |
| Goa | ₹50 | ₹150 | ₹1,000 | ₹1,200 | ₹1,000 per ₹5 lakh or part |
| Gujarat | ₹20 | ₹100 | ₹500 | ₹620 | 0.5% of capital, max ₹1,500,000 |
| Haryana | ₹15 | ₹60 | ₹60 | ₹135 | ₹120 above ₹1 lakh |
| Himachal Pradesh | ₹3 | ₹60 | ₹60 | ₹123 | ₹120 above ₹1 lakh |
| Jammu & Kashmir | ₹10 | ₹150 | ₹150 | ₹310 | ₹300 above ₹1 lakh |
| Jharkhand | ₹5 | ₹63 | ₹105 | ₹173 | Fixed |
| Karnataka | ₹20 | ₹1,000 | ₹5,000 | ₹6,020 | ₹5,000 per ₹10 lakh or part, max ₹10,000,000 |
| Kerala | ₹25 | ₹1,000 | ₹2,000 | ₹3,025 | ₹2,000 up to ₹10L; ₹5,000 up to ₹25L; 0.5% above |
| Ladakh | ₹10 | ₹150 | ₹150 | ₹310 | ₹300 above ₹1 lakh |
| Lakshadweep | ₹25 | ₹500 | ₹1,000 | ₹1,525 | Fixed |
| Madhya Pradesh | ₹50 | ₹2,500 | ₹5,000 | ₹7,550 | 0.15% of capital, min ₹5,000, max ₹2,500,000 |
| Maharashtra | ₹100 | ₹1,000 | ₹300 | ₹1,400 | 0.3% of capital, max ₹10,000,000 |
| Manipur | ₹10 | ₹100 | ₹150 | ₹260 | Fixed |
| Meghalaya | ₹10 | ₹100 | ₹300 | ₹410 | Fixed |
| Mizoram | ₹10 | ₹100 | ₹150 | ₹260 | Fixed |
| Nagaland | ₹10 | ₹100 | ₹150 | ₹260 | Fixed |
| Odisha | ₹10 | ₹300 | ₹300 | ₹610 | Fixed |
| Puducherry | ₹10 | ₹200 | ₹300 | ₹510 | Fixed |
| Punjab | ₹25 | ₹5,000 | ₹5,000 | ₹10,025 | ₹10,000 above ₹1 lakh |
| Rajasthan | ₹10 | ₹500 | ₹500 | ₹1,010 | 0.5% of capital |
| Sikkim | ₹0 | ₹0 | ₹0 | ₹0 | Fixed |
| Tamil Nadu | ₹20 | ₹200 | ₹500 | ₹720 | ₹500 per ₹10 lakh or part, max ₹500,000 |
| Telangana | ₹20 | ₹500 | ₹1,000 | ₹1,520 | 0.15% of capital, min ₹1,000, max ₹500,000 |
| Tripura | ₹10 | ₹100 | ₹150 | ₹260 | Fixed |
| Uttar Pradesh | ₹10 | ₹500 | ₹500 | ₹1,010 | Fixed |
| Uttarakhand | ₹10 | ₹500 | ₹500 | ₹1,010 | Fixed |
| West Bengal | ₹10 | ₹60 | ₹300 | ₹370 | Fixed |
MCA registration fee is ₹0 for authorised capital up to ₹15 lakh. Name reservation (SPICe+ Part A) fee is ₹1,000. Figures are indicative standard company rates; Section 8 companies may get lower rates in some states.
Documents required for Section 8 Company registration
Scanned copies are enough. No physical documents or office visits are needed.
Directors & members
- PAN card (mandatory, name as per PAN)
- Aadhaar card (for e-KYC and DSC)
- Passport-size photograph
- Address proof: bank statement, electricity, mobile or telephone bill not older than 2 months
- Email ID and mobile number of each person
- Foreign nationals: passport and apostilled address proof
Registered office
- Latest electricity, water, gas or telephone bill, or property tax receipt (not older than 2 months)
- No Objection Certificate (NOC) from the property owner
- Rent or lease agreement if the premises are rented
- Your home address can be used as the registered office
For the licence
- Clear description of objects and planned activities
- Estimated income and expenditure for the next 3 years, with sources of funds
- Declaration by a CA, CS or advocate that the MOA and AOA follow Section 8 (INC-14)
- Declaration by each subscriber and director (INC-15)
Tip: write the objects clearly and specifically. Vague or commercial-sounding objects are the most common reason MCA queries a Section 8 application, and they also cause problems later with income tax registration.
How to register a Section 8 Company online: step by step
The licence and incorporation are handled together in the MCA's SPICe+ form, followed by income tax registration.
Consultation & objectsDay 1–2
We understand your cause, help you frame clear objects and activities, check names and collect documents.
DSC and name approvalDay 2–5
Class 3 DSCs for directors and members, then SPICe+ Part A with up to two names, typically with words such as Foundation or Association.
MOA, AOA & declarationsDay 5–7
We draft the MOA in Form INC-13 and the AOA, the professional's declaration (INC-14) and each subscriber's declaration (INC-15), plus income and expenditure estimates.
SPICe+ filing with licenceDay 7–9
We file SPICe+ Part B with DIN for up to 3 directors, the licence application, PAN, TAN, EPFO, ESIC and a bank account application. Stamp duty is paid online.
Licence & Certificate of IncorporationDay 12–18
The Registrar issues the Section 8 licence and the Certificate of Incorporation with CIN, along with PAN and TAN.
Income tax registrationAbout 1–2 months
We apply for provisional registration as a non-profit and for donor-deduction approval, and register the company on NGO Darpan.
Working days for incorporation. MCA may take longer if it raises queries on the objects. Income tax timelines depend on the department.
Tax exemption, CSR and FCRA for a Section 8 Company
Registration is only the first step. These approvals decide how your NGO can raise money and save tax.
Income tax registration
- Registration as a non-profit under Section 332 of the Income-tax Act, 2025 (earlier Section 12A/12AB)
- Income applied to charitable objects becomes exempt
- New NGOs first get provisional registration for 3 years, then regular registration for 5 years
- Registrations held on 1 April 2026 carried over automatically
Donor deduction approval
- Approval under Section 354 of the Income-tax Act, 2025 (earlier Section 80G)
- Lets donors claim a tax deduction on their donations
- Applied for along with or after income tax registration, and renewed periodically
- Donation receipts and an annual statement of donations are required
CSR-1 and FCRA
- CSR-1 registration with MCA to receive CSR funds; independent NGOs usually need income tax registration, donor approval and a 3-year track record
- FCRA registration to receive foreign contributions, generally after 3 years of activity and minimum spending on core work
- A new NGO can seek FCRA prior permission for a specific foreign donor and project
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026; many people still use the old section names 12A and 80G. Tax rules change often; our CA team will advise on your case.
Documents you receive
- Section 8 licenceIssued by the Registrar with incorporation
- Certificate of IncorporationWith your company's CIN
- Company PAN & TANAllotted with the incorporation
- MOA & AOADrafted for a Section 8 company
- DSC & DINFor every director
- Current bank accountApplication with partner banks
- Income tax registration & donor approvalIn Standard and Premium plans
- NGO Darpan & first-year complianceDarpan in Standard; compliance in Premium
Section 8 Company vs Trust vs Society
All three can run an NGO. Here's how they compare.
| Feature | Section 8 Company | Trust | Society |
|---|---|---|---|
| Law | Companies Act, 2013 | Indian Trusts Act or state public trust laws | Societies Registration Act, 1860 or state Acts |
| Registered with | Registrar of Companies (MCA) | Sub-Registrar or Charity Commissioner | Registrar of Societies |
| Minimum people | 2 directors and 2 members | 2 trustees | 7 members (varies by state) |
| Area of operation | All India | All India | State, or all India with more members |
| Management | Board of directors | Trustees | Governing body |
| Credibility with donors & CSR | Highest | Good | Good |
| Changing objects | Needs government approval | Difficult; depends on the trust deed | By special resolution, as per state law |
| Compliance | Higher (MCA and income tax filings) | Lower | Moderate |
| Best for | Larger NGOs, CSR and institutional funding | Family or private charities | Member-driven community organisations |
Compliance checklist for a Section 8 Company
A Section 8 company follows company law (with some relaxations) and income tax rules for non-profits. Missing filings can cost the licence or the tax exemption.
- Within 30 daysFirst board meeting & auditorHold the first board meeting and appoint the first statutory auditor (ADT-1).
- Within 180 daysINC-20A: commencement of businessFor Section 8 companies with share capital, after members pay for their shares.
- Soon after incorporationIncome tax registrationApply for non-profit registration and donor approval before you start receiving donations.
- Every 6 monthsBoard meetingsAt least one board meeting in every six calendar months, a relaxation for Section 8 companies.
- Yearly · by 30 SepAGM and auditAnnual General Meeting and statutory audit of accounts every year.
- YearlyAOC-4 and MGT-7File financial statements within 30 days and the annual return within 60 days of the AGM.
- YearlyIncome tax return and audit reportNon-profit income tax return with the audit report, and the statement of donations received.
- YearlyDIR-3 KYC and CSR-2 / FCRA returnsKYC of every director, plus CSR and FCRA reporting where applicable.
- AlwaysLicence conditionsNo dividends to members, income used only for the objects, and government approval before changing the MOA or AOA. Breaking these can lead to cancellation of the licence and heavy penalties.
More than registration: Start, Build and Grow with one team
Most firms stop at the certificate. We help your NGO get tax approvals, go online and reach donors.
Register & stay compliant
CA/CS experts for incorporation, income tax registration, CSR-1, FCRA and yearly filings, all at fixed prices.
ROC annual filingGet your NGO online
Website with your cause, impact and donation details, plus domain, email and Google Business Profile.
Website plansReach donors & volunteers
WhatsApp Business API, bulk SMS and cloud telephony for campaigns, donor updates and volunteer drives.
WhatsApp APISection 8 Company registration: frequently asked questions
What is a Section 8 company?+
A Section 8 company is a non-profit company licensed under Section 8 of the Companies Act, 2013 to promote objects such as education, health, social welfare, art, science, sports, research, religion, charity or the environment. It must use its income only for these objects and can't pay dividends to its members.
What are the minimum requirements for a Section 8 company?+
At least 2 directors and 2 members for a private Section 8 company (3 directors and 7 members for a public one), at least one resident director, charitable objects, a unique name and a registered office in India. There is no minimum capital.
What is the cost of Section 8 company registration?+
Our professional fee starts at ₹9,999 + GST, including 2 DSCs, 2 DINs and the licence filing. Add the MCA name fee of ₹1,000 and state stamp duty; the MCA registration fee is nil up to ₹15 lakh authorised capital. Income tax registration and donor approval are included from our Standard plan at ₹19,999 + GST.
How long does Section 8 company registration take?+
Incorporation with the licence usually takes 12 to 18 working days if documents are ready. Income tax registration and donor approval take roughly another 1 to 2 months, depending on the department.
Does a Section 8 company name need to end with Limited?+
No. A Section 8 company is exempt from using Limited or Private Limited. Its name usually includes words such as Foundation, Forum, Association, Federation, Chambers, Council or Confederation.
Is there a minimum capital for a Section 8 company?+
No. There is no minimum capital, and a Section 8 company can even be formed without share capital. Most start with ₹1 lakh authorised capital, which keeps stamp duty low.
Can a Section 8 company make a profit?+
Yes, it can earn a surplus, for example from fees, services or events, but the entire surplus must be used to promote its objects. It can't distribute profits or dividends to members.
Can directors of a Section 8 company be paid?+
Members can't receive dividends, and the company's money must serve its objects. Reasonable remuneration for services actually rendered, such as salaries to staff or directors who work for the company, is generally allowed, subject to the licence conditions and income tax rules for non-profits.
Is a Section 8 company exempt from income tax?+
Not automatically. It needs registration as a non-profit with the Income Tax Department, under Section 332 of the Income-tax Act, 2025 (earlier Section 12A/12AB). Then income applied to its charitable objects is exempt, subject to the conditions.
What happened to 12A and 80G registration?+
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. Registration as a non-profit is now under Section 332 (earlier 12A/12AB), and approval for donor deductions under Section 354 (earlier 80G). Registrations valid on 1 April 2026 continue until their expiry.
Can a Section 8 company receive CSR funds?+
Yes, after registering with MCA in Form CSR-1. An independent Section 8 company generally needs income tax registration, donor-deduction approval and a track record of at least 3 years in similar activities to act as a CSR implementing agency. Section 8 companies set up by companies or the government have different rules.
Can a Section 8 company receive foreign donations?+
Only with FCRA registration or prior permission from the Ministry of Home Affairs. FCRA registration generally needs at least 3 years of existence and minimum spending on core activities. A new organisation can seek prior permission for a specific foreign donor and project.
Can my home address be the registered office of a Section 8 company?+
Yes. A residential address can be used with a recent utility bill and a No Objection Certificate from the owner.
How many board meetings must a Section 8 company hold?+
At least one board meeting in every six calendar months. This is a relaxation from the usual four meetings a year for companies.
Can a Section 8 company be converted into another type of company?+
Only with approval from the Central Government (Regional Director) and on conditions it sets. A Section 8 company also needs approval before changing its MOA or AOA.
What happens to a Section 8 company's assets if it closes?+
Any assets left after paying debts can't go to members. They are transferred to another Section 8 company with similar objects, or as directed by the authorities.
Is a Section 8 company better than a trust or society?+
For larger NGOs that want CSR or institutional funding, a Section 8 company is often preferred because of its credibility, governance and all-India reach. A trust is simpler for private or family charities, and a society suits member-driven groups. Compliance is higher for a Section 8 company.
What annual compliance does a Section 8 company have?+
Board meetings at least once every six months, an AGM, statutory audit, AOC-4 and MGT-7, DIR-3 KYC, the non-profit income tax return with audit report, the statement of donations, and CSR or FCRA returns where applicable.
Ready to register your Section 8 Company?
Talk to a CA/CS expert today. Get your exact cost on WhatsApp in minutes, with no obligation.
Disclaimer: IBACT Digital (IBACT Innovations Pvt Ltd) is a private consultancy, not a government body. The Section 8 licence, income tax registrations, CSR-1 and FCRA approvals are granted by the respective authorities. Information on this page is for general guidance and is based on the Companies Act, 2013 and the Income-tax Act, 2025 as of October 2026.