Section 8 Company Registration in Delhi involves incorporating a non-profit organization under Section 8 of the Companies Act, 2013, with a registered office situated within a Delhi revenue district.
Minimum Requirement: 2 Directors and 2 Members (One Person Companies / OPCs are not eligible).
Jurisdiction Rule (2026 Update): Your exact Delhi revenue district determines whether you file with RoC NCT of Delhi-I or RoC NCT of Delhi-II.
Core Process: Digital Signatures (DSC), custom MOA/AOA drafting, and integrated SPICe+ (INC-32) filing with Form INC-12 license approval.
Timeline & Investment: Takes roughly 10–20 working days, with total investment ranging between ₹8,000 and ₹15,000 (including professional advisory, government charges, and GST).
Fund-Readiness Setup: Post-incorporation compliance requires 12A & 80G tax approvals, NITI Aayog NGO Darpan enrollment, and Form CSR-1 registration.
Get expert legal assistance for a smooth and hassle-free registration process.
| Features | Public Charitable Trust | Registered Society | Section 8 Company |
| Governing Statute | Indian Trusts Act, 1882 (with local sub-registrar rules) | Societies Registration Act, 1860 (as applied in Delhi) | Companies Act, 2013 (under the Central Government) |
| Registering Authority in Delhi | Local Sub-Registrar Office of your revenue district | Office of the Registrar of Societies, Government of NCT of Delhi | Ministry of Corporate Affairs (MCA) via RoC Delhi |
| Minimum Promoters | 2 Trustees | 7 Governing Members | 2 Directors & Members (for a private setup) |
| Delhi State Stamp Duty | ₹500 plus 1.5% of your declared corpus fund | ₹50 flat registration fee plus standard physical stamp filings | Fully Exempt (₹0) under Delhi stamp schedules |
| Personal Liability of Founders | Trustees often face unlimited personal liability | Governing body members face personal liability | Limited Liability (promoters' personal assets are safe) |
| Credibility & Donor Trust | Moderate (often viewed as traditional or family-led) | Moderate (prone to internal democratic disputes) | Highest (highly preferred by CSR and institutional funders) |
| Annual Compliance Burden | Low (minimal state-level disclosures) | Moderate (annual general body lists) | High (mandatory statutory audits and public transparency) |
| If Your Delhi Office Is In... | Your RoC Is... |
| South Delhi, Southwest Delhi, New Delhi, Southeast Delhi, or East Delhi | RoC NCT of Delhi-I |
| Central Delhi, West Delhi, North Delhi, Northwest Delhi, Northeast Delhi, or Shahdara | RoC NCT of Delhi-II |
| Requirement | Details |
| Main purpose | Charitable, social, educational, religious, environmental, or public benefit work |
| Minimum directors | Usually, 2 directors for a private Section 8 Company |
| Minimum members | Usually 2 members |
| Registered office | Valid address in Delhi with proof |
| Profit usage | Income must be used only for the objects |
| Dividend | Dividend cannot be distributed to members |
| DSC | Digital Signature Certificate required |
| DIN | Directors need a DIN that can be applied during incorporation |
| One Person Company | An OPC structure is not eligible to register as a Section 8 Company |
| MCA approval | Section 8 license and incorporation approval required |

| Form / Document | Purpose |
| SPICe+ | Main incorporation form |
| MOA | Defines main objects |
| AOA | Defines internal rules |
| INC-13 | MOA format for Section 8 Company |
| INC-14 | Professional declaration, wherever applicable |
| INC-15 | Declaration by applicants, wherever applicable |
| INC-9 | Declaration by subscribers and directors |
| AGILE-PRO-S | Linked registrations such as GST, EPFO, ESIC, and bank account, as applicable |
| DIR-2 | Consent to act as director |
| NOC from the owner | Registered office consent |
| Utility bill | Registered office proof |
| INC-23 | Required only if shifting registered office between RoC Delhi-I and Delhi-II |
Our legal experts will explain the registration process, eligibility, documents, costs, and compliance requirements, helping you choose the right approach for your non-profit.
| Particulars | What's Included | Timeline |
| Consultation & structure planning | Guidance on Trust vs. Society vs. Section 8, fit for your goals | 1 day |
| DSC for directors | Digital Signature Certificate setup for all directors | 1–2 working days |
| Name planning & application | Name search, conflict check, MCA name application | 1–3 working days |
| MOA & AOA drafting | Charitable objects drafted for 12A/80G/CSR-1 readiness | 2–4 working days |
| MCA filing (SPICe+) | Full incorporation filing and query handling | 5–10 working days |
| PAN & TAN | Issued alongside the incorporation | Along with approval |
| Post-registration guidance | Banking, accounting basics, 12A/80G/NGO Darpan/CSR-1 direction | After incorporation |
| Government fee & stamp duty | Charged as actual, per MCA | As per MCA |
| Professional Fee | Government Fee / Stamp Duty | GST | Total Timeline |
| ₹8,000 – ₹12,999 approx. | As actual, per MCA | 18% on the professional fee | 10–20 working days |

A Content Strategist at NGOExperts, who focuses on NGO registration, 12A and 80G registration, FCRA compliance, income tax filing for non-profits, and CSR funding guidelines in India. I research and write our compliance guides in collaboration with our in-house Chartered Accountants and Company Secretaries, so every article reflects current tax and regulatory requirements for the NGO and non-profit sector.
Written by Aabha Garg. Last updated on Jul 17, 2026, 01:05 PM
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