Section 8 Company Registration in Uttar Pradesh
Unlike the other business structures, Section 8 companies in UP are exempt from stamp duty on their Memorandum of Association (MoA) and Articles of Association (AoA) at the time of registration.
By Aabha GargReviewed by CA Ashutosh Agarwal Last updated:
The UP government prioritises Section 8 companies for various state-funded welfare schemes, such as Mission Shakti, the UP Skill Development Mission, and Smart City Projects.
UP is an industrial powerhouse with major hubs in Noida, Greater Noida, Kanpur, and Lucknow.
Under the Uttar Pradesh Startup Policy 2020, social enterprises registered as Section 8 companies can qualify for Sustenance Allowance, Regional Bonus and Seed Capital.
Quick Answer
Setting up a non-profit is a noble step, but choosing the right legal structure is what ensures your vision actually reaches the people of Uttar Pradesh. If you are looking for global credibility, a corporate structure and ease of funding, a Section 8 Company should be your best choice.
What is a Section 8 Company in Uttar Pradesh?
Benefits of Section 8 Company Registration in Uttar Pradesh
- Zero Stamp Duty: The applicable duty depends on the relevant legal provisions, document type, and any valid exemption or concession. Confirm eligibility before claiming a benefit.
- Tax Benefits (12A & 80G): Eligible organisations may apply for registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025, corresponding broadly to the earlier Section 12A/12AA/12AB and Section 80G frameworks. These benefits are not automatic.
- Global Credibility: A Section 8 Company has a formal governance structure and statutory filing obligations, which may support donor confidence. Funding decisions remain at the discretion of funders and depend on eligibility.
- No Minimum Capital: A Section 8 Company does not have a prescribed minimum paid-up capital requirement.
Eligibility Criteria for Section 8 Company Registration in UP
- Minimum Members: You need at least two directors and two shareholders (they can be the same people).
- Resident Director: At least one director must have stayed in India for 182 days or more in the previous year.
- Clear Objectives: Your memorandum of association( MoA) must clearly state your social goal.
- No Profit Motive: You should state that no profits will be shared with members.
Documents required for Section 8 Company Registration in UP
- For Directors
- PAN Card and Aadhaar Card.
- Latest Bank Statement or Electricity Bill (not older than 2 months).
- Passport-sized photographs.
- For the Office (UP Address)
- Electricity/Water Bill of the registered office.
- NOC from the Owner (if the property is rented).
- Rent Agreement.
Section 8 Registration Process in UP
Fees of Section 8 Company Registration in Uttar Pradesh
Section 8 Company in UP: Fees & Timeline
| Item | Government fee | Timeline |
| Name reservation | ₹1,000 per application via SPICe+ Part A. Reserving inside SPICe+ may avoid a separate charge. Sources differ, so confirm on the portal. | 1–2 working days. |
| SPICe+ filing fee (MCA) | ₹0 for authorised capital up to ₹15 lakh. | Part of incorporation |
| Stamp duty (UP) | ₹1,010 total (comprising ₹10 for the SPICe+ eForm, ₹500 for the Memorandum of Association (MOA), and ₹500 for the Articles of Association (AOA)) | At filing |
| Digital Signature Certificates | ₹1,000–2,000 per director. A Section 8 company needs at least two directors. | Before filing |
| Section 8 licence | No separate INC-12 filing for a new Section 8 company, because SPICe+ replaced it from 15 August 2019. | One guide gives 30–45 days for Section 8 registration overall. Created for Startups in India +8 |
Compliance Requirements After Registration
- Appoint the First Auditor: The Board must appoint the first statutory auditor within 30 days of registration. If it fails to do so, the members must appoint the auditor within the statutory period.
- Annual Financial Statements: Prepare, audit where required, and file the company's financial statements using the applicable MCA form and statutory deadline.
- Annual Return: File the applicable annual return, using the prescribed form based on the company's eligibility.
- Board Meetings: Follow the Board meeting requirements applicable to Section 8 Companies and any relevant exemptions under the Companies Act and rules.
- Tax Registration: Assess eligibility for registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025. The correct application route depends on the organisation's circumstances.
- Ongoing Compliance: Maintain statutory registers, minutes, accounts and other required records, and complete applicable annual filings.
About the Author

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, reviewed by CA Ashutosh Agarwal . Last updated on Oct 24, 2026, 11:51 AM
