Quick answer
What is Section 8 company registration?
Section 8 company registration is the incorporation of a non-profit company whose income and profits must be applied only to its charitable or social objects, with no dividend to members. It is filed online with MCA through SPICe+, gives the NGO limited liability and a corporate identity, and brings ROC filings similar to any company.
- Non-profit company under the Companies Act, 2013
- Filed through SPICe+ on the MCA portal
- No dividends; surplus stays with the objects
- Tax exemption needs separate income tax registration
Who should choose Section 8 company registration?
A Section 8 company suits founders who want an NGO with a formal corporate structure: a board, audited accounts, clear governance and limited liability for members. It is often preferred by organisations that expect corporate partners, institutional donors or grant-makers who are used to dealing with companies.
Typical Delhi examples include an education programme run by alumni, a health camp network supported by local businesses, a skilling initiative for women in resettlement colonies, or a sports foundation. The common thread is a social purpose that will run for years and needs to show donors exactly how money was used.
If your group is small, informal or tied to one family's charity, a trust may be simpler. If it is a membership body such as a residents' welfare or cultural association, a society is the usual choice. The comparison below sets out the main differences, and the company registration in Delhi overview compares the for-profit structures.
NGO registration: Section 8 company vs trust vs society
NGO registration in India can take three common forms. A Section 8 company is registered with MCA and runs like a company; a trust is created by a trust deed; a society is registered with the state Registrar of Societies. The right choice depends on who controls the NGO, who funds it and how much governance you are ready for.
| Point | Section 8 company | Trust | Society |
|---|---|---|---|
| Created by | Incorporation with MCA through SPICe+ | Trust deed by the settlor, registered locally | Memorandum and rules filed with the Registrar of Societies |
| Who runs it | Board of directors | Trustees | Governing body elected by members |
| Regulator for filings | ROC Delhi through the MCA portal | Mainly income tax authorities | Registrar of Societies, Delhi |
| Governance load | High: board meetings, audit, annual ROC forms | Lower | Moderate |
| Changing control | Board and member changes filed with ROC | As the deed allows | As the society's rules allow |
| Profit distribution | Not allowed | Not allowed for charitable trusts | Not allowed |
This table explains how the three forms work in general. Trust and society rules are set by separate laws and state procedures; confirm current Delhi requirements before choosing.
Need help with section 8 company registration? Talk to a chartered accountant in Delhi today. First call is free.
What is society registration and how is it different?
Society registration creates a membership body, such as a cultural, educational or welfare association, registered with the state Registrar of Societies. Members elect a governing body under written rules. It suits groups built around members; a Section 8 company suits NGOs that want corporate governance and MCA records.
Societies are common in Delhi for resident welfare associations, alumni groups, religious and cultural bodies and older educational institutions. Their filings and changes go to the Registrar of Societies rather than to MCA, so the governance burden is lighter, but outside donors sometimes find a society's records harder to check. A Section 8 company's details, directors and filings sit on the public MCA register, which some funders value.
We have not verified the Delhi Registrar of Societies' current fees, minimum membership or forms for this page. Ask for these before filing.
Documents required for Section 8 company registration
You need KYC for every director and subscriber, proof of a registered office in Delhi, a clear statement of the charitable objects, and an estimate of income and spending for the first years. The objects clause matters most, since it decides what the company may do and how tax authorities read it later.
| Item | Details |
|---|---|
| Directors and subscribers | PAN, Aadhaar or passport, recent address proof, photograph, DSC for those who sign |
| Registered office | Recent utility bill, rent agreement or title papers, owner's NOC |
| Objects | A specific description of the charitable or social work the company will carry out |
| Projected finances | Expected income sources (donations, grants, fees) and planned spending |
| Name | Usually ends in Foundation, Association, Council, Forum or similar; no Private Limited suffix is needed |
Exact attachments are listed in the SPICe+ form at the time of filing. We confirm them for your case.
How to file Section 8 company registration step by step
A Section 8 company is formed through SPICe+ on the MCA V3 portal, with the licence for not-for-profit status handled within the same incorporation, and the linked e-MoA, e-AoA and AGILE-PRO-S forms. As the MCA SPICe+ FAQ explains, PAN, TAN and DIN come with the incorporation.
- 1
Define the objects and the board
Write a precise objects clause and decide who will be directors and members; vague objects attract MCA queries.
- 2
Get DSCs
Directors and subscribers who sign the forms need digital signatures.
- 3
Reserve the name
File SPICe+ Part A with names that reflect the charitable purpose and do not resemble existing companies or trademarks.
- 4
Draft MoA and AoA for a Section 8 company
The memorandum and articles must bar distribution of profits and reflect the not-for-profit objects.
- 5
File SPICe+ Part B with declarations
Attach the projections, declarations and office proofs, complete AGILE-PRO-S (EPFO, ESIC and bank account are mandatory there), certify and pay.
- 6
Receive the certificate and licence
MCA issues the certificate of incorporation with CIN, PAN and TAN once the application is approved.
How long does Section 8 company registration take, and what does it cost?
Allow more time than for a private limited company, because MCA reviews the objects and financial projections closely; two to four weeks is a sensible planning window rather than an official figure. Costs include government filing fees shown on the MCA portal, stamp duty, DSCs and professional fees.
We do not quote a government fee here. The ₹0 MCA fee reported for small for-profit companies may not apply the same way to a Section 8 company, and no source we checked in October 2026 gave a reliable Section 8 fee. Your professional will show the exact challan before payment, and CA in Delhi gives you a fixed quote for the professional work before anything starts.
What tax registrations and annual filings follow?
Incorporation does not make an NGO's income tax-free. A Section 8 company applies separately to the Income Tax Department for registration as a charitable entity and, if it wants donors to claim a deduction, for approval of donations. These are often called 12A and 80G registration after the old section numbers.
The Income-tax Act 2025 has applied from 1 April 2026 (summary), so check the current form names before applying rather than relying on older guides. Foreign donations need separate permission under foreign contribution law.
- ROC filings: financial statements (AOC-4) within 30 days of the AGM and the annual return (MGT-7) within 60 days, per published ROC calendars.
- Director KYC: from 31 March 2026, once every three financial years by 30 June (ICAI note).
- Audit: annual statutory audit by a practising CA.
Our ROC compliance service handles the yearly forms; GST applies only if the NGO makes taxable supplies above the threshold.
Who handles Section 8 and NGO registration on CA in Delhi?
Moneymji lists Section 8 company and trust registration, and Khubchandani & Co. Chartered Accountants lists Section 8 company formation along with accounting and tax. Greenwolf Advisors handles entity setup and governance filings for founders and family groups, including cross-border cases.
Share your objects and funding plan in the enquiry form and we route it to the right firm, with a fixed quote before work starts. Read the firm profiles on our Delhi CA and advisory firms list. Organisations based in North West Delhi can also see CA in Ashok Vihar.
Frequently asked questions
Can a Section 8 company pay salaries to directors or staff?
A Section 8 company can pay reasonable salaries to employees and fees for genuine services, but cannot distribute profit to members as dividends. Payments to directors and members need care and board approval, since the not-for-profit licence can be revoked for misuse.
Is NGO registration the same as Section 8 registration?
No. NGO is a general term. An NGO can be a Section 8 company, a trust or a society. Section 8 registration is one specific route, made with MCA. Your choice affects governance, how donors view the organisation, and which authority you report to.
Can a Section 8 company get donations from abroad?
Only with the separate permission required under India's foreign contribution law. Without it, foreign donations should not be accepted. This approval is applied for after the organisation has a track record, so plan early if overseas funding is part of the model.
Can a Section 8 company be formed with one person?
A Section 8 company is formed as a private or public company with the usual minimum number of members and directors for that type, so you need more than one person. A sole founder can involve family members or trusted volunteers as co-founders and directors.
Is audit compulsory for a Section 8 company?
Yes, like every company, a Section 8 company must have its accounts audited by a practising chartered accountant each year, even with small receipts. The audit also supports income tax exemption claims and gives donors confidence.
Can a Section 8 company be converted into a regular company?
Conversion is possible but restricted, and requires approval and conditions about assets built up as a non-profit. Treat a Section 8 company as a long-term charitable vehicle, not as a starting point for a business.
Does a Section 8 company need GST registration?
Only if it makes taxable supplies, for example selling goods or charging for services, above the Delhi threshold of ₹40 lakh for goods or ₹20 lakh for services. Pure donations are generally not supplies. Take advice if the NGO runs paid programmes.
Which is easier in Delhi: society registration or Section 8?
Society registration usually involves lighter ongoing governance, while a Section 8 company requires board meetings, ROC filings and a yearly audit. Section 8 records are publicly visible on MCA, which some donors prefer. Choose based on who will fund and control the NGO, not only on ease.
Can an existing trust or society become a Section 8 company?
There is no direct one-step conversion in most cases. Usually a new Section 8 company is formed and the activities, and where permitted the assets, are transferred to it. This needs legal and tax planning to protect exemption status.