Section 8 Company Registration in Delhi
Register your NGO as a Section 8 Company in Delhi — India's most credible and legally robust non-profit structure. Comtax Business Consultants in Paschim Vihar, West Delhi provide complete Section 8 Company registration including Central Government License (Form INC-12), Activity Plan preparation, MOA/AOA drafting for charitable objects, SPICe+ filing, Certificate of Incorporation, and post-registration 12A & 80G income tax exemption registration for NGOs across Delhi NCR.
Charitable Object
Profits must be used only for promoting charitable objectives — no dividends allowed.
Govt Licensed
Recognized by Central Govt via License — ensuring highest trust factor for donors.
Ease of Funding
Easier to get CSR funds and Government grants compared to Trusts or Societies.
Why Choose Section 8 for Your NGO?
Key advantages of Section 8 Company over Trust and Society registration in Delhi.
100% Income Tax Exemption
Section 8 Companies registered under Section 12A of Income Tax Act enjoy complete income tax exemption on income applied towards charitable objects. Additionally, donors to 80G registered Section 8 Companies can claim 50% deduction on their donations — making your NGO significantly more attractive for CSR funding from Delhi corporates and individual donors.
Highest NGO Credibility in India
Section 8 Company is licensed by the Central Government — unlike Trusts or Societies which are state-registered with less rigorous oversight. This Central Government licensing gives Section 8 Companies the highest credibility among NGO structures in India — essential for receiving CSR funds from large corporations and government grants from central schemes.
Preferred Structure for FCRA
Section 8 Company is the preferred legal structure for applying FCRA (Foreign Contribution Regulation Act) registration with the Ministry of Home Affairs. FCRA allows your NGO to legally receive donations, grants, and contributions from foreign governments, international organizations, and foreign individuals — essential for Delhi NGOs with international donors.
Members Have Limited Liability
Unlike Public Charitable Trusts where trustees can face personal liability in certain situations, Section 8 Company members have complete limited liability. Their personal assets are protected from any claims against the NGO — giving founders and directors the confidence to operate without personal financial risk.
No Minimum Capital Requirement
Section 8 Companies can be registered without any minimum paid-up share capital — unlike Private Limited Company or Nidhi Company. Only a credible Activity Plan demonstrating your charitable objectives is required — making it accessible for mission-driven NGOs with limited initial funding.
Perpetual Legal Existence
Section 8 Company enjoys separate legal entity status and perpetual succession — it continues to exist legally even if founding members, trustees, or directors change. This institutional permanence is essential for NGOs with long-term social missions.
Section 8 Company Registration Requirements
Essential prerequisites to incorporate a Section 8 NGO Company in Delhi under Companies Act 2013 — verified by Central Government before license issuance.
- Minimum 2 Directors (natural individuals only — companies cannot be directors)
- Minimum 2 Members (can be individuals, companies, or LLPs)
- Clear Charitable Purpose — Education, Health, Sports, Science, Arts, Social Welfare, Environment
- No Minimum Capital — but credible Activity Plan with 3-year income projections required
- Registered Office Address in India — Delhi NCR address preferred for central scheme access
- Declaration of non-profit intent — no distribution of profits to members ever
License Documents Required
- Draft MOA & AOA with exclusively charitable objects
- Declaration by Professionals — CA/CS/Advocate (Form INC-14 & INC-15)
- Estimated Future Income & Expenditure for 3 years
- Detailed Activity Plan for first 3 years of NGO operations
Standard KYC Documents
Section 8 NGO Registration Roadmap in Delhi
Step-by-step Section 8 Company incorporation process — from DSC to Central Government License to Certificate of Incorporation — guided by NGO compliance experts at Comtax, Paschim Vihar.
Step 1
DSC & DIN
Obtain DSC and DIN for minimum 2 proposed directors — at least one must be a resident Indian national
Step 2
Name Reservation
Reserve NGO name (Foundation, Association, Society, Institute etc.) via SPICe+ Part A — names must reflect charitable purpose
Step 3
Section 8 License (INC-12)
Apply for Central Government License via Form INC-12 with Activity Plan, 3-year income/expenditure projections, and charitable object declaration
Step 4
SPICe+ Incorporation
File SPICe+ Part B with MOA and AOA containing exclusively charitable objects — profits cannot be distributed to members
Step 5
COI & Tax Registrations
Receive Certificate of Incorporation, PAN, TAN — then apply for 12A and 80G income tax registrations and FCRA if needed
Section 8 NGO Annual Compliance in Delhi
Section 8 Companies must maintain impeccable compliance to retain their Central Government License and 12A/80G income tax exemptions. Non-compliance can lead to license revocation — ending your NGO's tax-exempt status and CSR funding eligibility.
Mandatory Annual Filings
- AGM (Annual General Meeting) — Mandatory within 6 months of financial year end every year
- Annual Return (MGT-7) — File with RoC within 60 days of AGM
- Financial Statements (AOC-4) — File with RoC within 30 days of AGM — audited accounts mandatory
- Income Tax Return — By 30th September — mandatory statutory audit for all Section 8 Companies
- Board Meetings — Minimum 4 Board Meetings per financial year — gap cannot exceed 120 days
- CSR-1 Form — Mandatory if receiving Corporate Social Responsibility contributions
Specific Operating Rules
- All profits and income MUST be applied only towards stated charitable objects
- No distribution of profits to members or directors in any form whatsoever
- Maintain proper records of all donations received and activities conducted
- Annual Activity Report detailing all social work and beneficiaries served
- 12A and 80G Registration Renewal every 5 years
- FCRA Annual Returns (FC-4) if receiving foreign contributions
Tax Exemption Note
To claim 100% tax exemption, the company must be registered under Section 12A and file Form 10B (Audit Report) annually. 80G renewal is required every 5 years. Comtax handles complete 12A and 80G compliance for Delhi NGOs.
Section 8 Company FAQs — Delhi
Common questions about Section 8 NGO registration in Delhi.
What is the difference between Section 8 Company, Trust, and Society?
Section 8 Company is registered under Companies Act 2013 with Central Government license — highest credibility, mandatory audit, limited liability for members. Trust is registered under Indian Trust Act with local Sub-Registrar — simple structure. Society is registered with state Registrar — democratic governance. Section 8 is preferred for CSR funding and FCRA applications.
Can directors of a Section 8 Company receive salary?
Yes. Section 8 Company directors and employees can receive reasonable salaries for services rendered to the NGO — this is NOT considered distribution of profits. However, the salary must be proportionate to work done and approved by the Board. Excess remuneration can jeopardize 12A registration.
How to apply for 12A and 80G for a Section 8 Company?
After incorporation, apply for 12A using Form 10A on the income tax portal. The IT Department issues provisional 12A registration within 1 month. 80G application (Form 10G) can be filed simultaneously. Final approval for both comes within 6 months after verification of charitable activities. Comtax handles complete 12A and 80G applications.
Can a Section 8 Company receive foreign donations?
Yes, but only after obtaining FCRA registration from Ministry of Home Affairs. Without FCRA, receiving any foreign contribution is a criminal offence. FCRA registration requires at least 3 years of operational history and a track record of charitable activities. Comtax assists Delhi NGOs with FCRA application preparation.
What happens if a Section 8 Company violates its charitable objects?
If a Section 8 Company is found distributing profits or violating license conditions, the Central Government can revoke the Section 8 license. The company then becomes a regular Private Limited Company — losing all tax exemptions, 80G status, and CSR funding eligibility immediately. Comtax provides ongoing compliance monitoring.
What is the cost of Section 8 Company registration in Delhi?
Comtax charges professional fees for complete Section 8 Company registration in Delhi — including INC-12 license application, MOA/AOA drafting, SPICe+ filing, and Certificate of Incorporation. Government stamp duty and MCA fees are additional. 12A and 80G registrations are separate services. Contact our Paschim Vihar office for a detailed quote.
Register Your Section 8 NGO in Delhi Today
Start your NGO mission with the most credible legal structure in India. Comtax Business Consultants in Paschim Vihar, West Delhi provide complete Section 8 Company registration — Central Government License, MOA/AOA drafting, incorporation, 12A registration, 80G certification, and ongoing annual compliance. We have successfully registered 50+ NGOs across Delhi NCR.
+91 8076856909
12A & 80G Support Available