Section 8 (NGO / Non-Profit) Company Registration
Incorporation of Section 8 Companies for charitable, educational, medical, and environmental causes, including Income Tax 12A, 80G, and CSR-1 funding registrations.
1. Legal Definition & Statutory Provisions
Under Section 8(1) of the Companies Act, 2013, a Section 8 Company is established for promoting commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment or any such useful object, provided it intends to apply its profits (if any) in promoting its objects and prohibits the payment of any dividend to its members.
2. Income Tax Exemptions & CSR Benefits
Income Tax 12A Exemption
Complete income tax exemption on donations and institutional surplus funds under Section 12AB of the Income Tax Act.
Section 80G Donor Tax Deductions
Corporate and individual donors receive 50% income tax deductions on contributions made to the Section 8 NGO.
3. Mandatory Document Checklist
A. Directors & Promoters Documents
- PAN Card Copy of all directors
- Aadhaar / Voter ID / Passport
- 3-Year Charitable Project Plan & Budget Estimate
B. Office Address Documents
- Utility Bill (Electricity bill under 2 months old)
- Rent Agreement & Owner NOC
4. Step-by-Step Incorporation & Exemption Process
Step 1: Section 8 License (INC-12 & SPICe+)
Drafting charitable MOA (INC-13) and AOA, and obtaining Section 8 Non-Profit License from Central Govt / ROC.
Step 2: Income Tax 12A, 80G & CSR-1 Registration
Filing Form 10A on Income Tax e-filing portal for 12A & 80G tax registration and filing CSR-1 with MCA for Corporate Social Responsibility funding.
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