Documents Required for Section 8 Company Registration in India: Complete List (2026)

Key Takeaways

• Section 8 company incorporation requires documents across five categories: directors and members, registered office, MOA and AOA, SPICe+ incorporation forms, and statutory declarations.
• Every director and member must submit a PAN, Aadhaar, passport-size photograph, and Digital Signature Certificate (DSC). Directors also require a Director Identification Number (DIN), which is allotted through SPICe+.
• Foreign nationals must submit notarized and apostilled documents (or consularized, where applicable) before filing the incorporation application.
• The Section 8 license is now issued directly through the SPICe+ incorporation process. Form INC-12 applies only when an existing company converts into a Section 8 company.
• Form INC-13 is the mandatory Memorandum of Association (MOA) format for a Section 8 company. Its Articles of Association also need Section 8-specific clauses rather than relying on the standard model articles (Table F).

Checklist for Incorporation of Section 8 Company: Documents at a Glance

This table gives a quick overview of the key Section 8 company incorporation documents.

Category	Document	Key Details
Indian Directors	PAN card	Mandatory for all proposed directors
	Address proof	Aadhaar card, Passport, Voter ID, or Driving License
	Residential proof	Bank statement or utility bill, not older than two months
	Passport-size photograph	Recent photograph of each director
	DSC and DIN	Digital Signature Certificate and Director Identification Number
Foreign Directors	Passport	Must be notarized or apostilled in the issuing country
	Address proof	Must be notarized or apostilled; details must match the passport
	Date of birth proof	Required only if the passport does not mention the birth date
Registered Office	Ownership document	Sale deed or title deed for owned premises
	Rent or lease agreement	Required for rented premises; the agreement should be notarized
	Landlord NOC	Authorization to use the premises as the registered office
	Utility bill	Electricity, gas, or telephone bill, not older than two months
Shareholders	Identity and address proof	Required for all individual shareholders
	Certificate of Incorporation	Required if the shareholder is a body corporate
	Board resolution	Authorizing subscription to shares in the proposed company
MoA and AoA	Memorandum of Association	Filed as e-MoA in Form INC-13 (interactive linked)
	Articles of Association	Signed by all subscribers and witnesses
License Application	Form INC-14	Declaration from a practicing CA, CS, or Cost Accountant
	Form INC-15	Declaration from each applicant or subscriber
	Estimated income and expenditure	Projected financial statement for the next three financial years
	Name approval letter	Obtained through RUN or SPICe+ Part A
	e-Form AGILE PRO-S	Filed with SPICe+ Part B for incorporation and registrations

Tip: Getting your documents verified by a practicing CA or CS before filing helps minimize ROC objections, resubmissions, and approval delays.

Documents Required for Section 8 Directors and Members

The identity and address proofs of the proposed directors and members (subscribers) form the foundation of your Section 8 company incorporation application. 

The required documents differ for Indian and foreign nationals:

1. For Indian Directors and Members

Keep the following documents ready:

• PAN card as the primary identity proof.
• Aadhaar card linked to an active mobile number.
• Passport, Voter ID, or Driving License as additional identity proof, where required.
• Recent bank statement or utility bill (not older than 2 months) as address proof.
• Recent passport-size photograph.
• Digital Signature Certificate (DSC) for directors and subscribers signing MCA forms.
• Director Identification Number (DIN) for proposed directors, which can be allotted through SPICe+ during incorporation.

2. For Foreign Directors and Members

Foreign nationals must submit the following documents:

• Passport as the primary identity proof (notarized and apostilled (or consularized, where applicable).
• Recent bank statement or utility bill (not older than 2 months) as address proof. Complete notarization and apostille (or consularization, where applicable) for the document.
• Recent passport-size photograph.
• DSC for directors and subscribers signing MCA forms.
• DIN for proposed directors, which can be obtained through SPICe+.

3. If a Body Corporate is a Member

If a company, LLP, or association of persons subscribes to the Section 8 company, you must also submit:

• Certificate of Incorporation of the body corporate.
• Board resolution authorizing the investment in the Section 8 company.
• Identity and address proof of the authorized representative.

Registered Office Proof Documents for Section 8 Company

You must provide valid proof of your company’s registered office address, which can be a residential or commercial property. You can submit these documents at the time of incorporation or within 30 days after incorporation by filing Form INC-22 if the address is not provided during incorporation.

Keep the following documents ready for Section 8 Company:

• Title deed or sale deed in the name of the company or any director as proof of ownership for owned premises.
• Notarized rent or lease agreement in the company’s name for rented premises.
• No Objection Certificate (NOC) from the property owner authorizing the company to use the premises as its registered office.
• Valid agreement or service contract for co-working spaces, shared offices, or virtual office arrangements.
• Utility bill, such as an electricity bill, telephone bill, or gas bill, not older than two months.

The ROC sends all official communication to the registered office address, so ensure all documents carry the correct and consistent address details. 

MoA and AoA for Section 8 Company

The Memorandum of Association and Articles of Association are the most important documents in company incorporation. While the MoA defines the company’s objectives and scope, the AoA governs its internal rules and management.

You must file the MoA in Form INC-13 for a Section 8 company. Unlike the MoA, the MCA does not prescribe a fixed format for the AoA.

Both documents must meet the following requirements:

• Charitable object clause stating the company’s non-profit objectives.
• The profit application clause confirming that the company will use all income and profits only to promote its objectives and will not distribute dividends to members.
• Subscriber signatures with the full name, address, occupation, and other prescribed particulars of each subscriber.
• Witness attestation by at least one witness, including their name, address, and occupation.
• Properly signed subscriber sheets attached in the format prescribed by the MCA.

Section 8 Company Incorporation Documents: Forms Filed via SPICe+

You must incorporate a Section 8 company through the SPICe+ portal on the MCA website. For fresh incorporations, MCA issues the Section 8 licence through the SPICe+ process, so promoters do not need to file Form INC-12 separately. However, existing companies converting into a Section 8 company must still apply for the license through Form INC-12.

Keep the following incorporation forms and supporting documents ready:

Form	Purpose
SPICe+ Part A	Company name reservation
SPICe+ Part B	Section 8 company incorporation application and DIN allotment (for up to three directors)
Form INC-13	Memorandum of Association (Section 8 format)
AoA	Internal rules and governance of the company
Form INC-14	Declaration from a practicing CA, CS, or Cost Accountant confirming compliance with the Companies Act, 2013
Form INC-15	Declaration by subscribers/directors confirming compliance with Section 8 requirements
Form INC-9	Declaration by the first subscribers and directors (auto-generated in most cases)
Form CSR-1	Registration with the MCA CSR portal to obtain a CSR Registration Number for receiving eligible CSR funds
Form DIR-2	Consent from each proposed director to act as a director
AGILE-PRO-S Form (INC-35)	Application for PAN, TAN, GST registration (if applicable), EPFO, ESIC, professional tax (where applicable), and bank account opening

After approval, the ROC issues the COI with the Corporate Identification Number (CIN) and the Section 8 license as part of the incorporation process.

Apart from these documents, keep:

• Estimated income and expenditure statement for the next three financial years.
• Brief note on the proposed charitable activities and objectives of the company. 

Note: The Section 8 license for a new company under Section 8(1) is granted in Form INC-16 and is issued automatically through the SPICe+ process; no need to file it separately. Form INC-17 is the license for an existing company converting to Section 8 (under Section 8(5)), following the INC-12 application route.

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