Register your Section 8 Company with GMH & Associates and establish a legally recognised non-profit organisation.
🟩 Obtain DSC & DIN for directors
🟩 Name approval through MCA portal
🟩 Draft MoA & AoA for charitable goals
🟩 SPICe+ incorporation filing support
🟩 PAN TAN and 12A/80G assistance
🟩 Complete compliance and advisory support
A Section 8 Company is a non-profit entity registered under the Companies Act, 2013 for charitable and social welfare activities. Its profits cannot be distributed and must be used only for organisational objectives.
Section 8 Companies receive legal recognition, tax exemptions, and eligibility for grants and CSR funding support.
A Section 8 Company is a non-profit entity registered under the Companies Act, 2013 for charitable and social welfare activities. Its profits cannot be distributed and must be used only for organisational objectives.
Section 8 Companies receive legal recognition, tax exemptions, and eligibility for grants and CSR funding support.
Benefits
Benefits
Tax Comparison
Sole Proprietorship
vs Others
Tax Rate
Individual income tax slabs
ranging from 0% to 30%.
Minimum Tax
No tax payable up to
₹2.5 lakhs of income.
Expense Deduction
Business-related expenses
are fully allowed.
Advance Tax
Applicable if total tax
liability exceeds ₹10,000.
Audit Requirement
Audit required only if
turnover exceeds limits.
Tax Rate
Flat tax rate of
30% on total income.
Minimum Tax
Taxable irrespective of
partner’s personal income.
Expense Deduction
Business expenses
are allowed as deductions.
Advance Tax
Advance tax payment
is applicable.
Audit Requirement
Audit generally required
as per applicable rules.
Tax Rate
Corporate tax at 25%
for turnover below ₹400 cr.
Minimum Tax
Taxable regardless of
dividend distribution.
Expense Deduction
Business expenses
are allowed.
Advance Tax
Advance tax payment
is mandatory.
Audit Requirement
Statutory audit is
mandatory every year.
Tax Rate
Individual income tax slabs
ranging from 0% to 30%.
Minimum Tax
No tax payable up to
₹2.5 lakhs of income.
Expense Deduction
Business-related expenses
are fully allowed.
Advance Tax
Applicable if total tax
liability exceeds ₹10,000.
Audit Requirement
Audit required only if
turnover exceeds limits.
Tax Rate
Flat tax rate of
30% on total income.
Minimum Tax
Taxable irrespective of
partner’s personal income.
Expense Deduction
Business expenses
are allowed as deductions.
Advance Tax
Advance tax payment
is applicable.
Audit Requirement
Audit generally required
as per applicable rules.
Tax Rate
Corporate tax at 25%
for turnover below ₹400 cr.
Minimum Tax
Taxable regardless of
dividend distribution.
Expense Deduction
Business expenses
are allowed.
Advance Tax
Advance tax payment
is mandatory.
Audit Requirement
Statutory audit is
mandatory every year.
• Minimum two directors
and shareholders required
• One director must be
an Indian resident
• Company must have only
charitable objectives
• Profit distribution among
members is not allowed
• PAN and Aadhaar proof
of directors and members
• Registered office proof
with utility bill and NOC
• Passport-size photographs<br>
of all directors
• Draft MoA and AoA
with charitable objects
• DSC and DIN documents<br>
for directors
• Minimum two directors
and shareholders required
• One director must be
an Indian resident
• Company must have only
charitable objectives
• Profit distribution among
members is not allowed
• PAN and Aadhaar proof
of directors and members
• Registered office proof
with utility bill and NOC
• Passport-size photographs<br>
of all directors
• Draft MoA and AoA
with charitable objects
• DSC and DIN documents<br>
for directors
Registration Process
Registration Process
Post-Registration Compliances
Post-Registration Compliances
File annual return using
Form MGT-7 every year
Submit accounts through
Form AOC-4 annually
Maintain registers and
company records properly
Conduct minimum two
board meetings yearly
Audit of accounts is
mandatory every year
Follow FCRA and CSR
rules where applicable
File income tax returns
within due dates yearly
File ITR-3 annually
as per income tax rules.
Pay advance tax if
liability exceeds ₹10,000.
Audit applicable if turnover
exceeds prescribed limits.
File GST returns regularly
if GST registration is active.
Renew Shops & Establishment
license periodically.
Pay Professional Tax if
applicable in your state.
Maintain proper financial
records and books.
Common Mistakes to Avoid
Common Mistakes
to Avoid
Improper use of profits
violates company objectives
Poor MoA drafting may
delay incorporation approval
Missing filings leads to
penalties and notices
Foreign funding without approval
creates legal complications
Late exemption filing affects
tax benefit eligibility
Missing records may create
audit and compliance issues
Mixing personal and business
transactions causes issues.
Failure to register under
Shops & Establishment Act.
Not registering for GST
after crossing limits.
Leads to interest and
penalty charges.
Not maintaining proper
financial records.
If you need immediate assistance, please call:
Share a few details with us, and one of our compliance specialists will get in touch shortly.
We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.
If you need immediate assistance, please call:
Share a few details with us, and one of our compliance specialists will get in touch shortly.
We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.
Yes, NGOs may be Trusts, Societies, or Section 8 Companies.
Yes, subject to FCRA registration and compliance requirements.
Yes, salaries are allowed for genuine services rendered.
No, there is no minimum capital requirement.
Yes, audit of accounts is mandatory every financial year.
No, it must continue operating for charitable objectives only.