Write clear objects
The proposed work should clearly fit the permitted not-for-profit objects.
Taxation Services
NPO (Section 8 Company) Registration
Register a not-for-profit Section 8 company for approved social or charitable objects.
Before you start
Section 8 Company Eligibility and Document Guide
Check the basic rules and keep the required records ready before starting this service.
Important before you apply
Key points to consider for NPO (Section 8 Company) Registration
Check these points carefully before choosing an option or starting your application.
Prepare an activity plan
Keep realistic activity, income, expense, and funding details ready.
Understand profit use
Income and profit must be used for the approved objects, subject to law.
19 eligibility points
Eligibility Criteria
See the basic conditions normally checked before you can apply.
Eligibility / Purpose
A Section 8 company is for permitted non-profit objects such as
- commerce
- art
- science
- sports
- education
- research
- social welfare
- religion
- charity
- protection of environment
- similar prescribed objects
Core conditions
- profits/income must be applied to promoting its objects.
- payment of dividend to members is prohibited.
- Section 8 licence is obtained through the company-incorporation process.
- New Section 8 incorporation uses SPICe+; separate INC-12 is not used for the new-company licence process.
- Proposed name normally includes words suitable for Section 8 entities, e.g. Foundation, Forum, Association, Federation, Chambers, Confederation, Council, etc.
- It can be structured in a private/public company form subject to the corresponding member/director requirements.
27 document points
Document Requirements
Check which clear and valid documents you should keep ready.
Core Documents
Promoters/directors
- PAN.
- identity proof.
- residential address proof.
- email/mobile.
- DSC.
- DIN/existing DIN details where applicable.
Section 8 entity
- proposed names.
- detailed charitable/non-profit objects.
- SPICe+.
- MOA / INC-13 format where applicable through linked filing.
- AOA.
- declarations/certification incorporated in current SPICe+ workflow.
- estimate of future annual income and expenditure for next 3 years.
- projected activities/funding plan where professional preparing filing requires.
- subscriber/director declarations.
Registered office
- rent agreement if rented.
- NOC from owner.
- recent utility bill, generally not older than 2 months under MCA incorporation checklist.
- ownership proof if owned.
Conditional
- CSR/foreign contribution/FCRA is NOT automatic from Section 8 registration; separate eligibility/registration applies.
- 12AB/80G income-tax registrations are separate.
- NGO Darpan and other grant registrations are separate.
- GST/TDS/PF/ESI registrations depend on activity/threshold.
- Foreign contribution must not be accepted merely because the Section 8 company exists.
Register a Section 8 company in three steps
Follow these three simple steps.
- 1Choose the right serviceConfirm that Section 8 registration matches what you need.
- 2Keep documents readyCheck the list and prepare clear, correct copies.
- 3File the incorporation requestSign in, submit the request, and track the latest update.
More tax and registration services
Open another service to read its own eligibility and document guide.
Reference Basis
These public sources were checked for this guide. Rules can change, so open the source for the latest official information.