What is a Section 8 Company in Delhi?
A Section 8 Company in Delhi is a non-profit entity incorporated under Section 8 of the Companies Act, 2013. Regulated by the Ministry of Corporate Affairs (MCA), it is one of India's most credible non-profit structures. This gives a Section 8 company stronger legal standing and greater funder trust compared to a society or trust.
Delhi-based organizations that typically register as Section 8 Companies include:
- Foundations addressing urban poverty and water access in areas like Sangam Vihar and Mustafabad.
- Education NGOs are running programs in resettlement colonies across Rohini, Bawana, and Narela.
- Environmental non-profits working on Delhi's air quality and the Yamuna pollution crisis.
- Healthcare organizations serving migrant labour communities in Okhla and Sadar Bazar.
- Women's rights organizations engaging directly with the Ministry of Women and Child Development at Shastri Bhawan.
Section 8 Company Registration gives non-profits the legal standing to access government grants, CSR funding, and the confidence of institutional donors.
Regulatory Authorities Governing Section 8 Companies in Delhi
Section 8 companies operating in Delhi must comply with MCA, Income Tax, and FCRA regulations. Here are the major authorities governing this structure:
- Registrar of Companies (ROC), NCT of Delhi: As of February 16, 2026, Delhi has two ROCs. ROC NCT of Delhi-I covers South, Southwest, New, Southeast, and East Delhi. ROC NCT of Delhi-II covers Central, West, North, Northwest, Northeast Delhi, and Shahdara. Both offices oversee Section 8 incorporation, licensing, and corporate compliance under the Companies Act, 2013.
- Income Tax Department (Central Board of Direct Taxes): Operating from Aayakar Bhawan, New Delhi, the Income Tax Department governs the tax-exempt status of Section 8 Companies in Delhi. It processes registrations under Sections 12A and 80G of the Income Tax Act, 1961, which are mandatory for claiming income tax exemptions and enabling donors to claim tax deductions.
- Ministry of Home Affairs (MHA), FCRA Division: Located at Central Secretariat, New Delhi, the MHA regulates foreign contributions received by Section 8 Companies. Any Delhi-based Section 8 Company intending to receive foreign grants or donations must obtain a valid FCRA registration from this division.
- Regional Director, Northern Region, Ministry of Corporate Affairs: Operating from Paryavaran Bhawan, CGO Complex, New Delhi, the Regional Director handles higher-level administrative approvals. This includes sanctioning the shifting of a registered office outside Delhi and approving major amendments to the Memorandum of Association.
Why Register a Section 8 Company in Delhi?
Here’s why registering a Section 8 company in Delhi is a strategic step for NGOs and social enterprises:
- CSR Funding Hub Advantage: Delhi NCR hosts the headquarters of major PSUs, Fortune 500 companies, and large private firms. These corporates collectively contribute thousands of crores annually in CSR spending. Section 8 Companies are the preferred implementation partners because of their audit-ready structure and mandatory compliance under the Companies Act, 2013.
- Stronger Trust with Government and Donors: Delhi-based ministries, embassies, and funding agencies prefer Section 8 Companies over unregistered NGOs. Mandatory audits, board governance, and MCA filings make Section 8 Companies more transparent. This directly improves approval chances for grants and institutional partnerships.
- Environmental and Pollution Control Opportunities: Delhi consistently ranks among the most polluted cities globally. Section 8 companies working in air quality monitoring, waste management, and sustainability receive continuous project demand from both government bodies and CSR-backed initiatives.
- Central Policy and NGO Networking Advantage: Delhi gives Section 8 Companies direct proximity to NITI Aayog, central ministries, and national commissions. This enables faster participation in policy consultations, program pilots, and flagship schemes across skill development, education, and public health.
- NCR Expansion Advantage: A Delhi-registered Section 8 Company can scale operations across Gurugram, Noida, Faridabad, and Ghaziabad without separate registrations. This makes it ideal for executing large CSR or government projects across the NCR.
- Education and Skill Development Ecosystem: Delhi's dense network of universities, DU colleges, and vocational institutes gives Section 8 Companies a strong base for running skilling programs, internship-driven projects, and education initiatives with active student participation.
- High Demand for Social Impact Work: Delhi faces ongoing challenges in slum rehabilitation, migrant welfare, women's safety, public health, and urban poverty. This creates consistent demand for Section 8 Companies that can implement structured and scalable social projects.
- Higher Institutional Credibility: Corporations and government bodies in Delhi prefer Section 8 Companies over trusts and societies. Stricter governance norms, mandatory audits, and transparent MCA reporting give Section 8 Companies a credibility advantage when competing for grants and partnerships.
Eligibility Criteria for Section 8 Company Registration in Delhi
To register a Section 8 Company in Delhi, your organization must meet the following eligibility requirements under the Companies Act, 2013:
| Eligibility Criteria | Details |
| Minimum Members | 2 for a private company structure; 7 for a public company structure |
| Directors | 2 for a private company; 3 for a public company. At least one must be a resident director, present in India for a minimum of 182 days in the preceding calendar year |
| Charitable Objectives | The Memorandum of Association (MoA) and Articles of Association (AoA) must clearly define the organization's charitable purpose, such as education, art, religion, or environmental protection |
| Profit Utilization | All profits and income must be reinvested toward the stated objectives. Distribution of dividends to members is not permitted |
| Capital Requirement | No minimum paid-up capital is required. Members may contribute any amount as subscription money at the time of incorporation |
| Name Requirement | The name cannot include "Limited" or "Private Limited." Permitted suffixes include Foundation, Forum, Association, Federation, Chambers, Confederation, and Council. |
| Registered Office | The company must have a valid registered office address in India from the date of incorporation |
| Director Eligibility | Directors must not be disqualified under Section 164 of the Companies Act, 2013. Grounds for disqualification include insolvency, criminal conviction, or default in filing returns with the MCA |
Documents Required for Section 8 Company Registration in Delhi
The MCA requires the following documents to be ready before you begin filing your Section 8 Company application:
| Document type | Details |
| Identity proof | PAN Card, Aadhaar Card, Voter ID, Passport, or Driving License of all directors and members |
| Address proof (identity-linked) | Aadhaar Card, Passport, Voter ID card (EPIC), or driving license of all directors and members |
| Proof of current residence | Recent utility bill or bank statement (not older than 2 months) as proof of each director’s current address |
| Photographs | Passport-size photographs of all directors and members |
| Registered office proof | Rent agreement (if rented) or ownership document (if owned), along with a recent utility bill and a No Objection Certificate from the property owner. |
| Declaration in Form INC-14 | Declaration from a CA, CS, CMA, or Advocate confirming that the MOA and AOA comply with Section 8 requirements |
| Projected income and expenditure | Projected financial statement for the next three years showing expected grants, donations, programme expenses, and administrative costs |
Note: Foreign directors must submit apostilled or notarized identity and address documents.
How to Register a Section 8 Company in Delhi?
Follow these steps to register your Section 8 Company on the MCA V3 portal:
Step 1: Obtain DSC and DIN
Obtain a Class 3 DSC for every proposed director for signing e-forms on the MCA portal. Apply for the Director Identification Number (DIN) directly within SPICe+, which covers up to three directors. If your company has more than three directors, file for the additional DINs separately before proceeding with incorporation.
Step 2: Reserve the Company Name
Choose a unique name that is not identical or deceptively similar to any existing registered company or trademark using RegisterKaro's company name search tool. File SPICe+ Part A on the MCA V3 portal (mca.gov.in). The name must reflect your charitable objectives and end with a permitted suffix, such as Foundation, Association, Federation, Forum, Council, or Electoral Trust.
Step 3: Draft the MoA and AoA
Draft the MoA in Form INC-13, clearly stating your organization's charitable objectives. Follow this with the AoA in Form INC-31, which sets out the internal governance rules for your company.
Step 4: File SPICe+ Part B
File the SPICe+form, which covers incorporation, DIN, PAN, TAN, EPFO, ESIC, and GST. Along with the form, attach your MoA, AoA, INC-14 declaration, three-year financial projection, and registered office proof for your Delhi address.
Step 5: Receive the Certificate of Incorporation
ROC Delhi-I or ROC Delhi-II reviews and approves your application, depending on your registered office district. Once approved, you receive the Certificate of Incorporation (CoI) along with your CIN, PAN, and TAN directly to your registered email address.
The entire Section 8 Company registration process takes 10–15 working days from the date of submission of all correct documents
Costs of Section 8 Company Registration in Delhi
The cost of registering a Section 8 Company in Delhi typically ranges between ₹14,000 and ₹25,000. Here is a full breakdown:
| Type of Fee | Description | Estimated Cost |
| Government Fees (MCA) | SPICe+ filing, name reservation, MoA and AoA filings. MCA waives core SPICe+ fees for companies with authorized capital up to ₹15 lakh. | No Fee till ₹15 lakh |
| DSC and DIN | Includes DSC token and DIN application. | ₹1,000 – ₹3,000 per director |
| Stamp Duty | Exempt in Delhi for Section 8 Companies | Nil |
| Notary and Miscellaneous | Notarization, affidavits, courier, and document printing | ₹200 – ₹1,000 |
| Professional Fees | CA or CS charges for end-to-end support, including MoA/AoA drafting | ₹10,000 – ₹25,000 |
| PAN and TAN Application | Applied automatically via SPICe+ Part B | ₹150 – ₹300 |
| Name Approval via RUN | Only if filed separately from SPICe+ | ₹1,000 (optional) |
| Certificate of Incorporation Copy | If a certified physical copy is requested from the ROC | ₹100 – ₹500 |
| GST Registration | If applicable for revenue-generating activities | ₹1,000 – ₹2,500 (professional fee) |
| Bank Account Opening Support | Optional professional support or document couriering | ₹500 – ₹1,000 |
| First-Year Post-Incorporation Compliance | Filing ADT-1, annual returns, and advisory | ₹5,000 – ₹10,000 |
The total cost of Section 8 Company Registration varies by authorized capital slab and the number of directors involved.
Post-Incorporation Compliance Checklist for a Section 8 Company in Delhi
Registering your Section 8 Company in Delhi is only the first step; regular compliance helps maintain your non-profit status and tax benefits. Here's what you need to do:
Initial Compliances (Within 30–180 Days)
- Hold the first board meeting within 30 days, in which directors must submit Form MBP-1 (disclosure of interest in other entities) and Form DIR-8 (confirmation of non-disqualification).
- Submit registered office proof within 30 days if not provided at incorporation (Form INC-22).
- Open a company bank account and deposit subscription money within 60 days.
- File Form INC-20A within 180 days, applicable only if incorporated with share capital.
- Maintain statutory registers (Members, Directors, Loans, Charges) from day one.
- File Form ADT-1 to appoint an auditor within 30 days of registration.
Annual Compliances
- Hold a minimum of two board meetings per financial year, with a gap of no more than six months between consecutive meetings.
- Conduct the Annual General Meeting (AGM) within 6 months of the financial year-end. For the first AGM, this period extends to 9 months from the close of the first financial year.
- File Form AOC-4 with audited financial statements within 30 days of the AGM.
- Submit Form MGT-7 (annual return) within 60 days of the AGM.
- File Income tax returns in Form ITR-7 to maintain tax-exempt status and comply with Income Tax regulations.
- Complete director KYC annually by September 30 using Form DIR-3 KYC.
- Renew 12AB and 80G registration every 5 years and file Form 10BD annually to report details of donations received during the financial year.
Event-Based Compliances
- Report any changes in directors by filing Form DIR-12 within 30 days of the change.
- Report any amendments to the MoA or AoA by filing Form MGT-14 within 30 days of passing the resolution.
- Complete GST registration if annual turnover exceeds ₹20 lakh for services or ₹40 lakh for goods.
- Apply for FCRA registration after 3 years of incorporation, once the organization has established a proven track record of charitable activities.
Connect with RegisterKaro and let our experts handle the legal hassle while you grow your business.
Frequently Asked Questions (FAQs)
Can just two people register a Section 8 Company in Delhi?
−Yes, two people can register a Section 8 Company in Delhi under a private company structure. Both individuals can serve as director-members simultaneously. At least one director must have stayed in India for a minimum of 182 days in the preceding calendar year.
Can I use a virtual office address for Section 8 Company registration in Delhi?
+Which ROC should my Section 8 Company file under after Delhi's 2026 bifurcation?
+Does a Section 8 Company in Delhi need a Company Secretary?
+Can a Section 8 Company in Delhi pay salaries to its founders or directors?
+How does the ROC bifurcation in February 2026 affect an already registered Section 8 Company in Delhi?
+What happens to a Section 8 Company's assets if it shuts down or dissolves in Delhi?
+How long does 12A and 80G registration take after incorporating a Section 8 Company in Delhi?
+Can a Section 8 Company registered in Delhi receive CSR funds from Indian corporates?
+What is the penalty for non-compliance by a Section 8 Company in Delhi?
+Why Choose RegisterKaro for Section 8 Company Registration in Delhi?
Section 8 Company Registration in Delhi involves multiple filings, jurisdictions, and post-incorporation registrations. RegisterKaro gives Delhi-based founders a single point of accountability across every step. Here's what you get:
- End-to-End Execution: From DSC and DIN to MoA, AoA, and SPICe+ filing, RegisterKaro handles all documentation and MCA submissions so you can focus on building your mission in Delhi.
- Delhi ROC Expertise: Our team stays current with Delhi-specific regulatory updates, including the 2026 bifurcation into ROC South Delhi and ROC Central Delhi, ensuring your filing goes to the right jurisdiction.
- 12A, 80G, and NGO Darpan Support: Critical for accessing central government grants and CSR funding from Delhi-headquartered corporates, we manage all three post-incorporation registrations - 12A, 80G, and NGO Darpan.
- Transparent Pricing: Get a detailed cost breakdown upfront with no hidden charges. Government fees, stamp duty exemptions, and professional fees are all factored in from day one.

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