Section 8 NGO Registration

• Highest credibility among all NGO structures — MCA-governed with full corporate transparency and publicly searchable records on MCA21 portal
• No minimum paid-up capital — can be incorporated with symbolic share capital; no financial barrier to formation
• No stamp duty on Memorandum and Articles of Association in most states — significant cost saving over Trust or Society formation
• Limited liability for all directors and members — personal assets fully protected from organisational liabilities
• Eligible for all NGO exemptions — 12A, 80G, FCRA, CSR-1, NGO Darpan — the full suite of government approvals
• Preferred by corporate CSR departments, bilateral agencies, and foreign donors who require MCA-regulated entities
• Perpetual succession — the company continues regardless of changes in directors, members, or key personnel
• Structured governance — Board of Directors, mandatory meetings, statutory audits, and MCA filings provide accountability that donors and grant-makers value

• Minimum 2 directors required (at least one must be an Indian resident); no maximum limit on number of directors
• Non-profit objects — income and profits must be applied solely for promoting the company's charitable or social welfare objectives; dividends cannot be distributed to members
• MOA objects restricted to charitable, educational, scientific, research, sports, or social welfare purposes as specified under Section 8
• No minimum authorised or paid-up share capital — even Re.1 authorised capital is acceptable
• All proposed directors must not be disqualified under Section 164 of the Companies Act 2013 (no undischarged insolvent, no conviction for fraud, no DIN deactivation)
• At least one director must have a valid Indian residential address and Indian PAN

• PAN Card and Aadhaar / Passport (for foreign nationals) of all proposed directors
• Digital Signature Certificate (DSC) Class 3 for each director — used for all MCA e-filings
• Director Identification Number (DIN) for all directors — MFiling applies for DINs if not already held
• Registered office proof — utility bill (not older than 2 months) + NOC from property owner
• Proposed company name reflecting the charitable nature and objects
• Draft Memorandum of Association (MOA) specifying Section 8 charitable objectives in detail
• Draft Articles of Association (AOA) governing the internal management of the company
• Passport-size photographs of all proposed directors
• Mobile number and email ID of each director (for MCA portal OTP verification)

1. DSC and DIN: Obtain Class 3 Digital Signature Certificate and Director Identification Number for all proposed directors — MFiling manages the complete DSC and DIN application process
2. Name reservation: Reserve the company name via the RUN (Reserve Unique Name) application on the MCA portal — name must reflect Section 8 charitable nature
3. Draft MOA and AOA: Prepare Memorandum of Association specifying Section 8 charitable objects and Articles of Association governing internal management — both documents reviewed and approved by MFiling's CS team
4. Section 8 licence application: File application to the Regional Director of MCA seeking licence to operate as a Section 8 company — includes charitable objects declaration, director details, and draft MOA/AOA
5. Regional Director approval: Regional Director reviews the application and issues the Section 8 licence (Form INC-16) — typically within 15–20 working days
6. SPICe+ incorporation filing: File the SPICe+ (INC-32) form with eMOA, eAOA, and AGILE-PRO (for PAN, TAN, GSTIN, EPFO, ESIC registrations) on the MCA portal
7. Certificate of Incorporation: MCA issues the Certificate of Incorporation (COI) with the Corporate Identification Number (CIN) — the company is now legally incorporated

Timeline:

Fee Structure:

After incorporation, a Section 8 Company must fulfil these ongoing obligations to remain in good standing with MCA and other regulatory bodies:

• INC-20A (Commencement of Business): File within 180 days of incorporation — the company cannot commence operations without this filing
• Statutory Auditor Appointment: Appoint auditor within 30 days of incorporation; file ADT-1 within 15 days of the first AGM
• AOC-4 (Financial Statements): File audited financial statements with MCA within 30 days of AGM (typically by 30th October)
• MGT-7A (Annual Return): File annual return with MCA within 60 days of AGM (typically by 29th November)
• Board Meetings: Hold at least 2 Board meetings per year with a minimum gap of 90 days between consecutive meetings
• DIR-3 KYC: All directors must file annual DIR-3 KYC by 30th September each year — failure deactivates DIN and blocks all MCA filings
• ITR-7 (Income Tax): File ITR-7 by 31st October each year after obtaining 12A registration
• MOA amendments: Any change to the company's charitable objects requires prior approval from the Regional Director of MCA via Form INC-6

Q: Can a Section 8 Company pay salaries to its directors?
Yes. Section 8 Company directors can receive remuneration for services rendered in an executive capacity, subject to approval from the Regional Director of MCA. The remuneration must be reasonable and consistent with the non-profit nature of the company. Excessive remuneration to directors can attract regulatory scrutiny and may be treated as a violation of Section 8 conditions.

Q: What is the difference between Section 25 and Section 8 company?
Section 25 was the relevant provision under the Companies Act 1956. Under the Companies Act 2013, the equivalent provision is Section 8. Existing Section 25 companies were automatically converted to Section 8 companies under the new Act. The fundamental nature — non-profit, charitable objectives, no dividend — remains the same. All compliance obligations are now governed by the Companies Act 2013 and MCA rules.

Q: Can a Section 8 Company be converted into a for-profit company?
Yes, but conversion from Section 8 to a regular private limited or public company requires surrendering the Section 8 licence and is a complex process involving Regional Director approval, shareholder special resolution, and MCA scrutiny. In practice, it is rarely done. It is far more common for organisations to wind up a Section 8 company and incorporate a fresh for-profit entity separately.

Q: Is a Section 8 Company eligible for FCRA registration?
Yes. Section 8 Companies are fully eligible for FCRA registration (FC-3A application to MHA) after 3 years of operations, provided they have valid 12A registration, an active Darpan profile, and a clean compliance history. Many bilateral donors specifically require FCRA-registered Section 8 companies as their implementing partners.

MFiling manages the complete Section 8 Company incorporation process from start to Certificate of Incorporation — including DSC, DIN, name reservation, Section 8 licence application to the Regional Director, SPICe+ filing, and all post-incorporation steps.

• End-to-end service: DSC → DIN → Name Reservation → Section 8 Licence → SPICe+ Incorporation → INC-20A — one team handles the entire sequence with no handoffs
• MOA/AOA expertise: Charitable objects must be precisely drafted to satisfy the Regional Director and simultaneously qualify for 12A, 80G, and FCRA — MFiling's CS team has drafted objects for 500+ Section 8 companies
• Regional Director liaison: MFiling manages all correspondence with the Regional Director of MCA during the licence application stage — the step most likely to face delays or queries
• Post-incorporation roadmap: Once incorporated, MFiling immediately initiates 12A, 80G, Darpan, and CSR-1 applications — so the organisation is fully grant-ready within 60–90 days of incorporation
• Annual compliance management: MFiling manages all MCA annual filings (AOC-4, MGT-7A, ADT-1, DIR-3 KYC) on a retainer basis — ensuring the company never accumulates penalties

Starting from Rs.6,999 | Timeline: 25–35 working days