Section 8 Company / NGO Registration
Register a non-profit entity — Section 8 Company, Trust or Society — for charitable, social or educational purposes, with 12A and 80G registration so your donors get tax benefits. We handle structure selection, drafting, incorporation and both tax registrations end to end.
Starting at ₹7,999**Professional fee only — government fees and stamp duty (which vary by structure and state) are additional and quoted upfront before you proceed.
What Is a Section 8 Company / NGO?
A non-profit organisation in India can be registered as a Section 8 Company under the Companies Act, 2013, a Trust under the Indian Trusts Act, or a Society under the Societies Registration Act, depending on your objectives, scale and state of operation. All three exist to promote charitable, social, educational, religious, environmental or similar public-benefit objectives, and any income or profit generated must be reinvested into those objectives rather than distributed to members. Once incorporated, the entity can apply for 12A registration to exempt its own income from tax, and 80G registration so that donors can claim a deduction on their contributions — both important for building donor trust and long-term sustainability. A Section 8 Company is defined and licensed under Section 8 of the Companies Act, 2013, while 12A and 80G registrations are governed under the Income Tax Act, 1961.
Who Should Register a Section 8 Company or NGO?
Founders starting a non-profit initiative — ideal for individuals or groups formalising a charitable, educational or social welfare project.
Organisations seeking donor credibility — a Section 8 Company's corporate structure and audited accounts build stronger trust with institutional donors and CSR partners.
Groups wanting income tax exemption — suitable if you want the entity's own income exempted from tax through 12A registration.
Organisations planning to raise donations — 80G registration lets donors claim a tax deduction, which meaningfully improves fundraising.
Existing informal Trusts or Societies formalising — a natural step for community groups moving from an informal setup to a registered legal entity.
Key Benefits of Section 8 / NGO Registration
Limited Liability
Members' personal assets stay protected, since the entity is a separate legal person under company law.
Higher Donor Credibility
A registered entity with 12A and 80G approvals is far more attractive to institutional donors and CSR funders.
Tax Exemption on Income
12A registration exempts the entity's own surplus income from income tax.
Tax Deduction for Donors
80G registration lets your donors claim a deduction on their own taxable income, encouraging larger contributions.
Perpetual Succession
The entity continues to exist and pursue its objectives regardless of changes in its members or trustees.
No Minimum Capital
A Section 8 Company can be incorporated without any minimum paid-up capital requirement.
Eligibility & Requirements
Minimum 2 directors/trustees — a Section 8 Company needs at least 2 directors and 2 shareholders; Trusts and Societies have their own minimum member requirements.
Charitable, non-profit objective — the entity's objects must be limited to promoting commerce, art, science, sports, education, research, social welfare, religion, charity or environmental protection.
No minimum capital — there's no minimum paid-up capital requirement for a Section 8 Company.
Valid registered office — you need a registered office address in India, supported by a utility bill and, if rented, an NOC from the owner.
No profit distribution — profits and income must be applied only towards the entity's stated objectives, never distributed to members.
Central government licence (Section 8) — a Section 8 Company requires a licence from the Registrar of Companies before incorporation, confirming its non-profit purpose.
Documents Required for Section 8 / NGO Registration
Keep scanned copies or clear photos of the following ready before you begin — our team will share an exact checklist based on your chosen structure.
Identity & address proof — PAN and Aadhaar card of all directors, trustees or governing body members.
Passport-size photographs — recent passport-size photos of all directors, trustees or members.
Registered office proof — electricity bill, rent agreement or property tax receipt for the registered office address.
NOC from property owner — a No Objection Certificate from the owner if the registered office is a rented premises.
Statement of objectives & activities — a clear description of the charitable, social or educational objectives you plan to pursue.
MOA / Trust Deed / Bye-laws draft — the founding document appropriate to your chosen structure, drafted to reflect your objectives.
Projected income & expenditure — an estimate of the next three years' finances, needed to support the 12A and 80G applications.
Step-by-Step Registration Process
Choose Your Structure
We recommend the right entity type — Section 8 Company, Trust or Society — for your mission and scale.
Name Approval & DSC/DIN
For a Section 8 Company, we secure name approval and obtain DSC/DIN for directors.
Drafting & Filing
We draft the MOA/Trust Deed/Bye-laws and file for incorporation or registration.
Incorporation Certificate
You receive your Certificate of Incorporation or registration certificate along with PAN and TAN.
12A & 80G Applications
Filed soon after incorporation, once the entity has a PAN and bank account.
Approval Certificates
You receive your 12A and 80G approval orders from the Income Tax Department.
Estimated Processing Time
Section 8 Company incorporation typically takes 10-15 working days, while Trust and Society registration timelines vary by state. 12A and 80G approvals generally follow within a few weeks to a couple of months after incorporation, once the entity has a PAN and bank account, and are usually granted provisionally before final approval after review of activities.
Post-Registration Compliance to Keep in Mind
Entity bank account — open a current account in the entity's name using the incorporation certificate and PAN.
Annual ROC filings (Section 8) — file annual returns and financial statements with the Registrar of Companies (ROC) each year — see our compliance services.
Statutory auditor appointment — appoint an auditor and get annual accounts audited as required for the chosen structure.
Annual income tax return — file the entity's income tax return every year, even where income is exempt under 12A.
Renew 80G periodically — 80G registration is typically granted for a period and needs periodic renewal to keep donor tax benefits active.
FCRA registration if accepting foreign funds — apply for FCRA registration separately if the entity plans to receive foreign donations.
Section 8 Company vs Trust vs Society
Not sure which non-profit structure is right for you? Here's how the three commonly used structures compare.
| Feature | Section 8 Company | Trust | Society |
|---|---|---|---|
| Governing Law | Companies Act, 2013 | Indian Trusts Act, 1882 | Societies Registration Act, 1860 |
| Minimum Members | 2 directors/shareholders | 2 trustees | 7 members |
| Regulatory Oversight | Registrar of Companies (MCA) | Sub-Registrar / Charity Commissioner | Registrar of Societies |
| Donor & Institutional Credibility | Highest | Moderate | Moderate |
| Compliance Burden | Higher | Lower | Lower-moderate |
| Best Suited For | Larger NGOs, CSR partnerships | Family or small charitable trusts | Community & membership-based organisations |
For the official rules on Section 8 Company incorporation, you can also refer to the Ministry of Corporate Affairs (MCA) website, and the Income Tax Department's e-filing portal for 12A/80G procedures.
Common Mistakes to Avoid
Drafting the objects clause too narrowly or too broadly for the charitable activity actually planned.
Delaying the 12A and 80G applications, which pushes back donor tax benefits and the NGO's own exemption.
Mixing personal and NGO funds in the same bank account, which invites scrutiny during assessment.
Missing annual ROC filings and FCRA compliance (where foreign contributions are received).
Frequently Asked Questions
What is a Section 8 Company?
A Section 8 Company is a non-profit entity registered under Section 8 of the Companies Act, 2013 for promoting charitable, social, educational, religious or environmental objectives, where any profit earned must be applied only toward those objectives and cannot be distributed to members.
Section 8 Company, Trust or Society — which should I choose?
Section 8 Companies suit organisations wanting a corporate structure and easier fundraising credibility; Trusts and Societies are simpler and more traditional structures often used for smaller charitable work.
Can a Section 8 Company earn profit?
Yes, but profits must be used to further the entity's charitable objectives and cannot be distributed to members as dividends.
How soon after incorporation can I apply for 12A and 80G?
You can apply as soon as your entity has a PAN — typically right after incorporation is complete.
What is the difference between 12A and 80G registration?
12A registration exempts the NGO's own income from income tax, while 80G registration allows donors who contribute to the NGO to claim a deduction on their own taxable income.
How long does Section 8 Company registration take?
Incorporation typically takes 10-15 working days, with 12A and 80G approvals following in the weeks after, once the entity has a PAN and bank account.
Is there a minimum capital requirement for a Section 8 Company?
No. There is no minimum paid-up capital requirement for a Section 8 Company.
Can a Section 8 Company receive foreign donations?
Only after obtaining separate registration under the Foreign Contribution (Regulation) Act (FCRA), which is applied for after the entity has been operational and compliant for a minimum period.
What documents are required for Section 8 Company registration?
You will need PAN and Aadhaar of all directors, passport-size photographs, proof of the registered office, a statement of objectives, and drafts of the MOA and AOA reflecting the entity's charitable purpose.
What compliance is required after incorporation?
You'll need to appoint a statutory auditor, hold board meetings as applicable, file annual returns with the ROC, and file the entity's annual income tax return even where income is exempt — our compliance service covers all of this.
Is a Digital Signature Certificate (DSC) mandatory for a Section 8 Company?
Yes, every proposed director needs a Digital Signature Certificate to sign the incorporation forms electronically — we handle this as part of the registration process. See our DSC service for details.
Can I register a Section 8 Company, Trust or Society entirely online, from anywhere in India?
Yes. Document upload, DSC issuance, incorporation filing and receiving your registration certificate are all handled online, so you can register from any city or state in India.
What is the difference between a Section 8 company and a Trust?
A Section 8 company is registered under the Companies Act with a formal board structure and RoC oversight, while a Trust is governed by a trust deed under state trust laws — Section 8 companies generally offer more credibility for larger-scale grant funding.
Can a Section 8 company earn profit?
A Section 8 company can generate surplus income, but it cannot distribute profit as dividends to members — all surplus must be reinvested into the charitable objects.
