How to Register a Section 8 Company: Documents, Process, Costs and Post-Registration Steps

Registering a Section 8 company is done online on the Ministry of Corporate Affairs portal, but it takes more preparation than an ordinary company because the government scrutinises your charitable objects before it grants a licence. This guide walks through what you need, the steps, how long it takes, and what to do after you are incorporated so you can receive tax-exempt donations and CSR funding.

Before You Apply: Decide and Prepare

Make these decisions first, because they shape your documents.

Private or public. A private Section 8 company needs at least two directors and two members, and most NGOs choose it. A public one needs at least three directors and seven members.
Limited by shares or by guarantee. Many NGOs use a company limited by guarantee, which has no share capital.
Your objects. Write down exactly what the company will do, in specific charitable terms, and plan how you will fund it.
Your name. Choose a few options ending in a suitable word such as Foundation, Forum or Association, and check them against existing companies and trademarks.
Your registered office. You need an address in India that you have the right to use.

Documents and Information You Need

For each proposed director and member:

PAN and Aadhaar, or a passport for foreign nationals
Identity and address proof, with a recent photograph
A Digital Signature Certificate for every proposed director, and a Director Identification Number, which can be applied for during incorporation
Email address and mobile number

For the company:

Memorandum of Association and Articles of Association, drafted to state your charitable objects, forbid distribution of profit and provide for what happens to assets on winding up
Registered office proof: a recent utility bill, plus a rent agreement and a no-objection certificate from the owner if the premises are rented, or an ownership document if they are owned
A declaration from a practising professional, such as a chartered accountant, company secretary or cost accountant, confirming the company meets the requirements (Form INC-14)
A declaration from each applicant that the documents are true and complete (Form INC-15)
Estimated income and expenditure for the next few years, and a description of your proposed activities

If a director is not a resident of India, add apostilled or notarised proof of identity and address from their home country. At least one director must have stayed in India for 182 days in the previous financial year.

Costs

Government fees for a Section 8 company are modest, and many states charge little or no stamp duty on its memorandum and articles. Professional packages from filing services are commonly quoted from around ₹7,500 to ₹15,000 and up, depending on what is included, so ask exactly what is covered. You can also file yourself on the MCA portal if you are comfortable with the forms.

Step by Step: Registering on the MCA Portal

Registration runs through SPICe+, the integrated incorporation form on the MCA V3 portal, which combines name reservation, incorporation, DIN, PAN and TAN. For a Section 8 company, the licence application is filed alongside it, and the licence is granted together with the certificate of incorporation.

Get Digital Signature Certificates for every proposed director, and create a business user account on the MCA portal.
Reserve the name in SPICe+ Part A. You can propose up to two names. The name is checked against existing companies and trademarks and against the naming rules for non-profits. If it is approved, the name is reserved for a limited period and you must complete Part B within it.
Prepare the memorandum and articles. Your objects must be charitable and specific, and both documents must prohibit any payment of profit to members.
File SPICe+ Part B with the licence application. This carries the company details, directors and members, registered office and the incorporation documents, together with the Section 8 licence application (Form INC-12) and the related declarations. The forms are signed digitally.
Wait for scrutiny. The Registrar of Companies and the Regional Director review your objects, your plan of activities and your documents. They may ask for clarifications, and in some cases a public notice inviting objections may be issued. Reply quickly and accurately, because delays here are the main reason timelines stretch.
Receive the licence and Certificate of Incorporation. On approval you get a Corporate Identity Number, and your PAN and TAN are generated with the incorporation.
Open a bank account in the company's name, using the certificate and PAN.
Comply with the first-year formalities, such as appointing the first auditor and holding your first board meeting.

How long it takes

Providers describe about three to eight weeks from start to finish, depending on how quickly the name is approved, how complete the application is and how fast the Regional Director reviews it. Some quote around 20 to 25 days for a clean application. Treat these as typical rather than guaranteed.

Tips for a smooth application

Make your objects specific. Vague or commercial-sounding objects are the most common reason for queries.
Match details everywhere. Names, addresses and identity details must be identical across all documents.
Choose your directors carefully. They carry legal duties, and at least one must be resident in India.
Keep your DSCs valid and registered, since you will use them for annual filings as well.
Reply to queries fast. A slow response is the quickest way to lose weeks.

After Incorporation: Tax Exemption, Donor Approval and Funder Registrations

Incorporation gives you a legal entity, but not yet tax exemption or the paperwork funders ask for. Plan these steps early, ideally before you start receiving money.

1. Register as a non-profit for income tax

Under the Income-tax Act, 2025, which took effect on 1 April 2026, registration for tax exemption is granted under Section 332, and a registered organisation is called a registered non-profit organisation, or RNPO. It replaces what used to be called 12A and 12AB registration.

Provisional registration first. A new organisation that has not begun its activities applies for provisional registration, valid for three years. Under the new rules the application is made in Form 104, which replaced the old Form 10A.
Apply early. To claim exemption from your very first year, apply at least a month before the start of the tax year from which you want it. An organisation that applies late may miss exemption in its first year.
Then regular registration. Before the provisional period ends, or within six months of starting activities if that comes first, you apply for regular registration, in Form 105. It is valid for five years, or ten years for smaller organisations whose total income was within ₹5 crore in each of the two preceding years.
It is applied for online on the income tax portal, and there is no government fee.

2. Get donor-deduction approval

The successor to 80G is a separate approval, now under Section 354, that lets donors deduct what they give you. You normally apply for it together with your tax registration, and provisional approval is available to new organisations. Donors and funders usually ask for it first, so do not delay it.

The tax department also expects you to report donations and donors in the prescribed statements, even during the provisional period, so set up donor records from the first rupee.

3. Register on NGO Darpan

NGO Darpan is the NITI Aayog portal for the voluntary sector, and it issues a unique ID. Many government schemes, grants and CSR funders ask for that ID, and it is free to obtain.

4. Register for CSR if you want CSR funding

Companies that fund CSR projects usually expect their implementing partners to file Form CSR-1 with the Ministry of Corporate Affairs and to hold tax registration and donor approval. This is how corporate funders verify you.

5. Consider FCRA later

To accept money from foreign sources you need registration under the Foreign Contribution (Regulation) Act, which is separate from company registration and is granted only on conditions. It is generally available after an organisation has a track record of activity, and providers commonly describe a minimum period of operation and a minimum spend. Check the current requirements before you plan around foreign funds.

6. Other registrations as needed

GST registration, only if you make taxable supplies above the limit
PAN and TAN, which you already have from incorporation, and TAN is needed only if you deduct tax
Professional tax, EPF and ESIC, if you hire staff and reach the thresholds in your state
A Digital Signature Certificate for annual filings, which your directors already hold

Annual Compliance for a Section 8 Company

A Section 8 company must file more regularly than a trust or society. Missing filings can lead to penalties, disqualification of directors and, in serious cases, loss of the licence.

With the Registrar of Companies

Keep proper books and prepare financial statements each year.
Appoint an auditor, and have the accounts audited every year, since a statutory audit is mandatory.
Hold board meetings and an annual general meeting, and record minutes.
File the financial statements and the annual return with the Registrar within the prescribed time after the annual general meeting.
File auditor appointment and director KYC updates when they fall due.
Report changes in directors, registered office or objects to the Registrar, and get government approval before changing your objects.

With the Income Tax Department

File your income tax return every year, even if your income is fully exempt.
Get your accounts audited under the non-profit provisions and file the audit report in the prescribed form, which is Form 112 under the new Act.
Report donations and donors in the prescribed statements.
Apply the required share of your income to your objects each year. The rule that at least 85% of income be applied for the objects continues under the new Act.
Renew your registration before it expires. File the renewal at least six months before the end date, and if your existing registration is due to run out, check when that date falls.

Other filings, if they apply

FCRA returns, if you hold a foreign contribution registration
GST returns, if you are registered
TDS returns, if you deduct tax at source
Provident fund and ESIC returns, if you have staff in scope

A compliance calendar helps

Set reminders for the date your financial year ends, the annual general meeting, the Registrar filings and the renewal of your tax registration. A single missed date can mean late fees or a lapsed registration, and a lapsed tax registration means losing exemption for that period.

Why Applications Get Rejected or Delayed

Vague or commercial objects. The application must show a real charitable purpose.
A name that is too close to an existing one or does not suit a non-profit
A memorandum that allows profit distribution or does not say what happens to assets on winding up
Incomplete or inconsistent documents, such as address proof that does not match the application
Missing or wrong declarations from the professional or from the applicants
Slow replies to queries from the Registrar or Regional Director
No resident director

This guide is general information, not legal or tax advice. Forms, fees and timelines change by notification, so confirm current details on the MCA and Income Tax portals or with a chartered accountant or company secretary before you apply.