Section-8 Company Registration (India)

What is a Section-8 Company?

A Section-8 Company is a non-profit company formed to promote charitable causes like commerce, art, science, sports, education, religion, environment, and social welfare.

• Profits must be applied solely for the company’s objectives.
• No dividends can be paid to members.
• Governed by Companies Act, 2013 and regulated by Ministry of Corporate Affairs (MCA).

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Advantages

• ✅ Limited liability protection for members
• ✅ No minimum capital required
• ✅ Tax benefits for the company and donors (Sections 12AA & 80G)
• ✅ Higher credibility & recognition than Trusts or Societies
• ✅ Exempt from stamp duty on MOA and AOA registration
• ✅ Firms and companies can be members
• ✅ No need to include “Limited” or “Private Limited” in the name
• ✅ Central government registration enables PAN India operations
• ✅ Less procedural compliances compared to other company types

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Minimum Requirements

Requirement	Details
Minimum Directors	2 (Private company), 3 (Public)
Minimum Shareholders	2 (Private company), 7 (Public)
Max Directors	15
One Director must be Indian resident	Mandatory
Minimum Capital	No minimum (₹5,00,000/- suggested for Public Company)

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Documents Required

• Self-attested PAN cards of all members & directors
• Identity proof (Passport, Aadhaar, Voter ID, Driving License)
• Address proof (Electricity bill, Bank statement, Telephone bill — less than 2 months old)
• Passport-size photos of all members and directors
• Registered office proof: property ownership or rent agreement + NOC from owner (if rented)
• Memorandum of Association (MOA) – Form INC-13
• Articles of Association (AOA)
• Declaration by practicing CA/CS/CMA in Form INC-14
• Declaration by all applicants in Form INC-15
• Consent to act as director – Form DIR-2
• Estimated financials (3 years income & expenditure projections)
• Statement of assets and liabilities

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Information to Provide

• Shareholding details
• Place of birth & duration of stay of members/directors
• Occupation and educational qualifications
• Contact info (email & phone)
• Brief description of objectives & proposed activities

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Step-by-Step Registration Process

1. Name Reservation (SPICe+ Part A)
   • Apply on MCA portal for name approval
   • Ensure uniqueness and relevance
   • Option to reserve name alone or with full incorporation
2. Filing Incorporation Form (SPICe+ Part B)
   • Fill details of company incorporation, Section 8 license, PAN & TAN
   • Upload MOA, AOA, declarations, and other required documents
3. Convert SPICe+ to PDF and Sign Digitally
   • Affix DSCs of all required directors/members
4. Fill AGILE-PRO Form
   • For EPFO, ESIC registration, optional GST, and bank account opening
5. Upload all digitally signed forms to MCA Portal
   • Submit SPICe+, AGILE-PRO, INC-9, and related forms electronically
6. Form INC-9 Declaration
   • Auto-generated by MCA, no physical signatures needed

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After Registration

• Section 8 Company becomes a separate legal entity with limited liability
• Can operate PAN India and receive government grants, CSR, and tax exemptions
• Must apply income only towards stated objectives
• Cannot distribute dividends

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