Companies Act, 2013 · Not-for-Profit

Section 8 Company registration, done right the first time

We incorporate not-for-profit companies for foundations, research bodies, academic institutions, technology hubs and social enterprises — handling everything from name reservation and the INC-12 licence through to 80G, 12A, FCRA and CSR-1 registrations.

Why This Structure

Why a Section 8 Company

For serious not-for-profit work, a Section 8 company usually offers more credibility and standing than a trust or society.

Separate legal entity

A body corporate that can hold property, contract, and sue or be sued in its own name — distinct from its members.

Perpetual succession

Existence continues regardless of changes in directors or members, giving institutions long-term stability.

Funding eligibility

Well-suited to CSR receipts, government grants and, with FCRA, foreign contributions once registrations are in place.

Governance & trust

MCA regulation and audited accounts signal transparency to donors, partners and regulators alike.

Core Services

Everything you need, under one roof

Incorporation and the registrations that make a not-for-profit fully operational — managed end to end.

01

Section 8 Incorporation

End-to-end registration under the Companies Act, 2013 — from name reservation and MoA/AoA drafting to the INC-12 licence and the final Certificate of Incorporation.

INC-12 LicenceSPICe+MoA & AoA
02

80G & 12A Registration

Income-tax registrations that grant the entity exemption under 12A and let donors claim deductions under 80G — essential groundwork for CSR and public donations.

80G Certificate12AForm 10A
03

FCRA Registration

Registration under the Foreign Contribution (Regulation) Act so the institution can receive foreign grants, international research funding and overseas donations.

FCRAAnnual ReturnsDesignated A/c
04

CSR-1 Registration

Registration on the MCA portal as a CSR implementing agency, enabling the entity to receive corporate CSR funds — a key revenue stream for many foundations.

CSR-1 FormCSR ComplianceReporting
05

Annual Compliance

The full yearly cycle — MGT-7 annual return, AOC-4 financials, board-meeting secretarial support, statutory audit coordination and ROC filings.

MGT-7AOC-4Board Minutes
06

DARPAN / NITI Aayog

Registration on the government's NGO DARPAN portal — a prerequisite for accessing government grants and schemes — handled through to allotment of the Unique ID.

DARPAN IDNITI AayogGovt Grants
The Process

Incorporation in nine stages

A transparent path from name reservation to Certificate of Incorporation, fully aligned with the Companies Act, 2013.

1
Day 1–2

Name reservation

A unique name is reserved on the MCA portal via RUN / SPICe+ Part A. For a Section 8 company the name carries an approved word such as Foundation, Forum, Institute or Association, supported by a clear objects clause.

Board Resolution3 Name ChoicesObjects Clause
2
Day 2–3

Digital Signature Certificates

Every proposed director obtains a Class 3 DSC, mandatory for signing e-forms on the MCA portal. We coordinate issuance with a licensed certifying authority.

AadhaarPANPhotoOTP
3
Day 3

Director Identification Number

DIN is allotted through SPICe+ for new directors, so no separate application is needed. For existing directors we confirm DIR-3 KYC is current and every DIN is active before filing.

Identity ProofAddress ProofDIR-3 KYC
4
Day 3–4

Drafting MoA & AoA

The Memorandum sets the objects and the Articles govern internal management. We draft objects tailored to the institution — covering R&D, technology transfer, incubation, skill development and CSR activity where relevant.

Objects Clausee-MoA (INC-33)e-AoA (INC-34)
5
Day 4–5

SPICe+ filing (INC-32)

SPICe+ Part B is filed with AGILE-PRO-S and the e-MoA / e-AoA, covering incorporation and tax registrations in one integrated step. We prepare, review and digitally sign every form.

Office ProofNOCUtility BillINC-9
6
Day 5–6 · Critical

Section 8 licence (INC-12)

The step unique to Section 8 companies — the licence application to the Central Government through the Regional Director. We prepare the declaration of objects, a three-year income and expenditure estimate, and the INC-14 / INC-15 certifications.

INC-123-Year FinancialsINC-14INC-15
7
Day 6–8

RoC review & query resolution

The Registrar reviews the filings. Because documents are pre-checked, queries are rare — and when they arise we respond promptly and stay in liaison with the RoC office to avoid delays.

Query ResponseRoC Liaison
8
Day 8–10

Certificate of Incorporation

On approval the MCA issues the Certificate of Incorporation with the CIN, along with PAN and TAN, and the Section 8 licence is granted — conferring formal not-for-profit status.

CoI + CINSection 8 LicencePAN & TAN
9
Day 10+

Post-incorporation compliances

Bank account opening, the first board meeting within 30 days, appointment of the first auditor (ADT-1), and the 80G, 12A, DARPAN, FCRA and CSR-1 registrations as required.

Bank A/cADT-180G / 12ADARPAN
Document Checklist

What you'll need to provide

Share the base information and we draft the declarations, resolutions and certifications for you.

Director documents

Identity & KYC

  • PAN card — self-attested, for each director (min. 2)
  • Aadhaar — linked to an active mobile for OTP verification
  • Photographs — recent, white background
  • Address proof — bank statement or utility bill under 2 months old
  • Email & mobile — for DSC and MCA registration
  • Passport — optional, strengthens the INC-12 application
Company documents

Office & INC-12

  • Registered office proof — ownership deed or rent agreement
  • Utility bill — under 2 months old, in the owner's name
  • NOC from owner — for rented premises (format provided)
  • Estimated income & expenditure — three-year projection for INC-12
  • INC-14 & INC-15 — CA and CS / Advocate certifications (we arrange)
  • Objects declaration — statement of charitable objects (we draft)
Post-incorporation

Registrations

  • Bank account — opened on CoI, MoA, AoA, PAN and resolution
  • First board meeting — within 30 days (notice, agenda, minutes)
  • Auditor appointment — ADT-1, within 30 days
  • 80G & 12A — filed on Form 10A with the Income Tax Dept.
  • FCRA — where foreign contributions are expected
  • CSR-1 & DARPAN — for corporate CSR funds and government grants
Let's Talk

Ready to incorporate your Section 8 company?

Talk to our Company Secretaries for a confidential, no-obligation review of your objects and the right structure for your institution.

Book Free Consultation
Good to Know

Frequently asked questions

What is a Section 8 Company, and how is it different from a Trust or Society?

A Section 8 Company is a not-for-profit entity incorporated under the Companies Act, 2013 and regulated by the Ministry of Corporate Affairs. Unlike a trust or society, it is a body corporate with perpetual succession that can sue and be sued in its own name — which generally gives it more credibility for CSR eligibility, FCRA and government grants.

How many directors are needed to register a Section 8 Company?

A minimum of two directors for a private Section 8 company and three for a public one, with no maximum limit. At least one director must be resident in India, having stayed in the country for 182 days or more in the previous financial year.

What is the INC-12 licence and why does it matter?

INC-12 is the application for the Central Government licence, granted through the Regional Director, that a company must obtain before it can be registered under Section 8. It is granted where the objects are charitable and any profits are applied only to those objects, so a carefully prepared INC-12 is central to a clean approval.

Is there a minimum capital requirement?

No. There is no minimum paid-up capital prescribed for a Section 8 company under the Companies Act, 2013, which makes it a practical vehicle for foundations and research bodies that may start without significant capital.

When can we obtain 80G and 12A registration?

After incorporation, 80G and 12A applications are filed with the Income Tax Department. Under the current regime, provisional registration is generally granted within about 30 days and is valid for three years, after which it is renewed.

Can faculty members of an institution be directors?

Yes. Faculty members can act as directors, subject to any no-objection or internal approval their institution's own service rules require. We help draft the necessary internal approvals so the appointment is compliant.