Section 8 Company Registration
Last updated: August 2026 · Reviewed by the Ravel Corporate Advisors team
A Section 8 Company is the most credible structure for a non-profit — it enjoys the standing of a company while applying its income to charitable objects. We handle the licence and incorporation end to end.
Key takeaways
- For charitable, educational, social, scientific or similar objects.
- Profits must be applied to the objects — no dividends to members.
- Minimum 2 directors/members (private) or 3 (public); no minimum capital.
- Requires a central-government licence under Section 8 (Form INC-12).
What is a Section 8 Company?
A Section 8 Company is registered under the Companies Act, 2013, to promote charitable objects such as commerce, art, science, education, sports, research, social welfare, religion or protection of the environment. It applies all its income to these objects, pays no dividend to members, and enjoys greater credibility and tax advantages than a trust or society for donors and grant-makers.
Eligibility
- Directors/members: minimum 2 (as a private company) or 3 (as a public company).
- Objects: must be charitable/not-for-profit as listed under Section 8.
- Capital: no minimum paid-up capital.
- A licence from the Central Government (via the ROC) is mandatory.
Documents required
- PAN, Aadhaar, identity and address proof of each director/member (address proof not older than 2 months); passport-size photos.
- Registered office proof — utility bill not older than 2 months + rent agreement + NOC.
- Draft MOA (Form INC-13) and AOA stating the charitable objects.
- Estimated statement of income & expenditure for the next three years.
- Declarations (INC-14, INC-15) and the Section 8 licence application (INC-12).
Step-by-step process
- DSC & DIN for the directors.
- Name reservation (with words like Foundation, Association, etc.).
- Section 8 licence application in Form INC-12.
- Incorporation filing (SPICe+) with MOA/AOA.
- Certificate of Incorporation, PAN and TAN.
Planning to raise donations? After incorporation, we can help with 12A and 80G registrations. Compare with company registration for commercial ventures.