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Section 8 of the Companies Act, 2013, defines it as a limited company formed with the objective of promoting commerce, art, science, sports, education, religion, charity, protection of the environment, or any such objects, and it intends to apply its profits in the promotion of such objects.
The Companies Act prohibits the payment of any dividend or profit distribution to its members. The Company which gets registered under this section enjoys various privileges and exemptions.
Section 8 is categorized under NGO, registered at MCA, and eligible to work in India after registration. Section 8 is the most trusted format of NGOs in India. Section 8 registration is simple, fast, and transparent. It can be established only for non-profit objectives. Any profits earned by Section 8 Company, cannot be distributed among its members.
Companies liable for CSR Activities prefer Section 8 Companies for the same.
PAN Card of each Director & Shareholder
Address Proof (Driving License, Passport, Aadhar Card)
Latest Residence Proof (Electricity Bill, Water Bill, Gas Bill, and Bank Statement)
Passport Size Photograph of each Director & Shareholder
INC 15 Declaration by the Promoter
INC 14 Declaration by CA/CS/Advocate
Latest Electricity Bill, Gas Bill of Office Premises
NOC from Owner /Rent Agreement
Statement of Income & Expenditure of Next 3 years
A person or an association of persons can make an application to the Registrar of Companies using requisite forms to form a company with charitable objectives under Section 8 of the Companies Act 2013. The Central Government if satisfied can accept such an application upon any terms and conditions imposed under the license granted by it. Once accepted, the Registrar of Companies will register the company after verifying documents and payment of requisite fees.
After company incorporation, it needs to comply with the following list of Compliances with MCA –
Commencement of Business (INC 20A) – This needs to be filed within 180 days of Company Formation, once the Bank account is opened and the share application money is transferred into that account.
Share Certificate Franking and Stamping – The company needs to issue a share certificate to all the shareholders and be stamped.
Auditor Appointment – This Needs to be done within 30 days of Company Formation after holding an Annual General Meeting.
There are certain Annual Compliances that a Company needs to file on an annual basis i.e. AOC – 4, MGT 7, DIR 3 KYC, and various others as applicable.
1
Persons who will be acting as a director and shareholders of the proposed company, need to apply for DSC. It is required to sign and validate all the documents.
2
Proposed name needs to be approved by ROC. ROC will check the name availability on different parameters and then will issue the approval letter.
3
Once the name is approved, the application needs to be made for the formation of the Company in Form Spice+ and the same is verified by a professional CA, CS or CMA.
4
Along with Spice+, the MOA & AOA of the Company also need to be filed. A Memorandum of Association (MOA) defines the fundamentals of the company and the Articles of Association (AOA) contains the rules & regulations of the Company.
5
After verification of Spice+, Roc will issue the Certificate of Incorporation. Incorporation Certificate gets issued within 3-4 working days.
6
After receiving COI and other relevant documents, Private Limited can open the bank’s current account in the name of the Company.
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