What is a Section 8 Company?

Section 8 Company is a non-profit organization formed under the Companies Act, 2013 to promote charitable activities. Profits must be reinvested and cannot be distributed.

Key Benefits

• Tax exemptions (12A & 80G eligible)
• No minimum capital requirement
• Separate legal identity
• High credibility
• Perpetual existence

Eligibility Criteria

• Minimum 2 Directors (Private structure)
• Minimum 3 Directors (Public structure)
• Charitable objective required

Documents Required

• MOA & AOA Draft
• Director ID & Address Proof
• Office Address Proof
• Digital Signature Certificate
• DIN for Directors

Registration Process

• Obtain DSC & DIN
• Reserve Company Name
• Apply for Section 8 License
• File Incorporation Forms
• Receive Certificate of Incorporation

12A & 80G Registration

Section 8 companies can apply for 12A income tax exemption and 80G certification for donor tax benefits after incorporation.