Section 8 companies are non-profit organisations registered under the Companies Act, 2013 in India. Their primary goal is to promote charitable causes like education, social welfare, art, science, religion, and research. Unlike regular companies, they:
Cannot share profits among members
Must reinvest profits for their stated objectives
Do not use ‘Limited’ or ‘Private Limited’ in their names
These companies are granted special legal status and must follow specific annual compliance requirements to maintain their non-profit recognition.
Benefits of Section 8 Company Compliance
Charitable Objectives
Limited Liability
No Minimum Capital
Tax Benefits
Perpetual Succession
Ease of Funding
Trust and Recognition
Corporate Structure
Positive Social Impact
Transparency Through Compliance
Access to Grants
Easy Registration
Documents Required for Section 8 Company Compliance
1. Core Documents
Memorandum of Association (MoA)
Articles of Association (AoA)
Certificate of Incorporation
Digital Signature Certificate (DSC)
2. Financial Documents
Audited Financial Statements
Auditor’s Report
Income Tax Return (ITR-7)
3. Compliance Documents
Form MGT-7
Form AOC-4
Form ADT-1
4. Tax-Exemption Registrations
Section 12A
Section 80G
5. Other Essential Records
Board Resolutions
Meeting Minutes
Statutory Registers
Compliance Deadlines
Form MGT-7 – Within 60 days of the AGM
Financial Statements (AOC-4) – Within 30 days of the AGM
ITR-7 – On or before 30th September of the next financial year
Mandatory Compliances for Section 8 Companies
Hold Annual General Meeting (AGM)
File Annual Return (Form MGT-7)
Submit Financial Statements (Form AOC-4)
Appoint Statutory Auditors (Form ADT-1)
File Income Tax Return (ITR-7)
Maintain Books of Accounts
Conduct Regular Audits
Use funds for charitable purposes only
Display company details on official documents
Maintain statutory registers
Follow Companies Act, 2013 provisions
Section 8 Company Compliance Checklist
DSC & DIN application
Name reservation & Incorporation
MOA & AOA submission
Apply for license using INC-12
PAN & TAN application
First board meeting & AGM
Maintain books and file returns
Comply with regulatory filings
Comply with tax and fund usage rules
Approval for MOA/AOA changes
Prepare annual activity report
Record keeping of all meetings and registers
CSR & legal compliance if applicable
Regular compliance audits
Event-based Annual Compliances for Section 8 Companies
Late Fee (under Sec 234F):
₹5,000 after due date but before Dec 31, 2026
₹10,000 after Dec 31, 2026
₹1,000 if total income ≤ ₹5 lakh
Due Dates for FY 2025–26
AOC-4 – Financial Statement Filing – Due by 29th October 2026
MGT-7 – Annual Return Filing – Due by 28th November 2026
ITR-6 – Income Tax Return Filing – Due by 30th September 2026
Due Dates for Filing Section 8 Company Compliances – Updated 2025
Form AOC-4: Due within 30 days of AGM – Last Date: 29 October 2025
Form MGT-7: Due within 60 days of AGM – Last Date: 28 November 2025
Form ITR-6: Due Date: 30 September 2025
Note: Missing these deadlines may lead to heavy penalties and compliance issues.
Why Sperso Filings?
Sperso Filings offers expert, end-to-end compliance support for Section 8 Companies. From annual filings to tax registrations, our team ensures timely, accurate, and hassle-free compliance—so you can focus on your non-profit goals while we handle the legal work.
FAQs on Section 8 Company Compliance
Changes in directors, registered office, or capital structure must be reported to the Registrar of Companies (RoC) using prescribed forms.
Section 8 companies must file annual returns (Form MGT-7), financial statements (Form AOC-4), and income tax returns (ITR-7) every year.
Companies must maintain books of accounts, meeting minutes, registers of members/directors, and financial records.
Non-compliance can result in heavy penalties, fines, disqualification of directors, and even cancellation of the company’s license.
Yes, if registered under Sections 12A and 80G of the Income Tax Act, they can claim exemptions on income and offer tax deductions to donors.
Late filing attracts penalties and may result in legal action or loss of license under the Companies Act, 2013.
Yes, GST is applicable if the company’s turnover exceeds the prescribed threshold or if it engages in taxable activities.
The cost varies based on the company’s size and activities. Contact Sperso Filings for an affordable, all-inclusive compliance package.
Appointment of auditor, conducting AGM, filing AOC-4, MGT-7, ITR-7, and maintaining statutory records.
All Section 8 companies must get their accounts audited annually, regardless of income level.
They are exempt from using “Private Limited” in their name and eligible for income tax and donor exemptions under Sections 12A and 80G.