NGO · 6 min read
Section 8 Company (NGO) Registration in India: Process & vs Trust/Society (2026)
By the India Law Simplified editorial team · Verified against primary government sources (bare Acts & official portals) · Last updated 2026-05-07
A Section 8 company is a non-profit registered under the Companies Act 2013 for charitable, educational or social objectives. It offers corporate structure, credibility and perpetual succession — often preferred by donors over a Trust or Society.
1What is a Section 8 company?
It is a company formed to promote charity, education, science, art, sports, social welfare, etc., where profits are reinvested in the objective and not distributed to members. The Registrar can permit it to drop 'Private Limited'/'Limited' from its name.
2How to register (SPICe+)
- Get a Digital Signature Certificate (DSC) for the proposed directors.
- Reserve the name and file SPICe+ on the MCA portal, selecting Section 8, with the charitable objects clause.
- File the linked eMoA/eAoA and required declarations.
- On approval, receive the Certificate of Incorporation, PAN and TAN.
- Apply for 12A/12AB and 80G registration with the Income Tax Department for tax exemption and donor deduction.
3Section 8 vs Trust vs Society
- Section 8 company: corporate entity, perpetual succession, audited accounts, MCA filings — strongest credibility with corporates/donors.
- Trust: created by a trust deed, simpler, governed by trust law (and state Public Trust Acts where applicable).
- Society: membership-based, registered under the Societies Registration Act, suited to clubs/associations.
Frequently asked questions
Can a Section 8 company earn a surplus?
Yes, but any surplus must be applied towards its charitable objects and cannot be distributed as dividend to members.
What is 12A/12AB and 80G?
12A/12AB gives the organisation income-tax exemption on its qualifying income; 80G lets donors claim a deduction. Both are applied for with the Income Tax Department after incorporation.
How many directors are needed?
A Section 8 company needs a minimum of 2 directors (for a private structure). Verify current requirements on mca.gov.in.
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