A Section 8 Company is formed to promote charitable or not-for-profit objectives such as:
- Commerce, art, science, sports, education, research, social welfare, religion, environmental protection, etc.
Unlike other companies, profits or income cannot be distributed among members. Instead, it must be reinvested to achieve its stated objectives.

Procedure for Incorporation of Section 8 Company
Step 1: Obtain DSC (Digital Signature Certificate)
- btain DSCs for all proposed directors and subscribers from a licensed certifying authority.
Step 2: Apply for Name Approval via SPICe+ Part A
- File SPICe+ Part A through the MCA V3 portal.
- Prefix/suffix not required (e.g., Foundation, Association, Forum can be used).
- Attach brief description of proposed activities.
Step 3: File for License under Section 8
- File Form INC-12 for license under Section 8.
- Attach the following key documents:
- Draft MOA (INC-13) and AOA
- Declaration by professional (INC-14)
- Declaration by subscribers (INC-15)
- Estimated statement of income & expenditure for 3 years
- Detailed description of activities
- List of proposed promoters/directors
Step 4: File SPICe+ Part B and Linked Forms
After license approval:
- Fill SPICe+ Part B
- Attach the required documents
- Auto-generate linked forms:
- AGILE-PRO-S (for PAN, TAN, GST, EPFO, ESIC, bank)
- eMOA (INC-33) and eAOA (INC-34)
- INC-9 (declaration by directors)
- URC-1 (if applicable)
Step 5: Certificate of Incorporation
Upon verification, Registrar of Companies (ROC) issues:
- Certificate of Incorporation
- PAN & TAN
- Section 8 license (Form INC-16)
List of Documents Required
For Name Approval (SPICe+ Part A)
- Proposed name and objective
For License Application (Form INC-12)
- Draft MOA (INC-13)
- Draft AOA
- Declaration by practicing professional (Form INC-14)
- Declaration by each subscriber (Form INC-15)
- Statement of income & expenditure (3-year estimate)
- List of directors & promoters
- Brief description of proposed work
For Incorporation (SPICe+ Part B & linked forms)
- Address proof of registered office (utility bill)
- NOC from the owner (if rented premises)
- ID & address proof of directors/subscribers
- Passport-size photos
- INC-9 declarations (auto-generated)
- Consent to act as director (DIR-2)
- Mobile no and email ID of directors
- Mobile no and email ID of the company