A Section 8 Company<\/strong> is a special category of non-profit organisation registered under Section 8 of the Companies Act, 2013<\/strong>. These companies are formed for charitable or social purposes such as:<\/p>\n Related Read: <\/em><\/strong>What is ROC Filing & Why It’s Necessary?<\/em><\/strong><\/a><\/p>\n Section 8 Companies differ from regular for-profit businesses in that their core purpose is impact, not income<\/strong>, which doesn\u2019t make compliance any less important.<\/p>\n Maintaining compliance is not just about ticking legal boxes\u2014it\u2019s essential to retain the company\u2019s non-profit status<\/strong>, ensure transparency, and stay eligible for grants, tax benefits, and government support.<\/p>\n Here’s a breakdown of key compliances that every Section 8 Company must fulfil:<\/p>\n Planning to start a non-profit? Begin your <\/em><\/strong>Section 8 Company registration<\/em><\/strong><\/a> with expert assistance today.<\/em><\/strong><\/p>\n If your Section 8 Company receives foreign investments or donations<\/strong>, FEMA compliance becomes mandatory.<\/p>\n\n
Key Characteristics:<\/h3>\n
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Section 8 Company Compliance<\/h2>\n
Types of Compliance:<\/h3>\n
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<\/strong>Based on fixed deadlines (e.g., annual returns, AGMs)\n<\/li>\n
<\/strong>Triggered by corporate actions (e.g., change of directors, share allotment)\n<\/li>\n
<\/strong>Based on financial thresholds or specific business conditions (e.g., GST annual returns if turnover exceeds \u20b92 crore)<\/li>\n<\/ol>\nA. Compliance Requirements Under the Companies Act, 2013 (and Related Rules)<\/h2>\n
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\n \nCompliance event<\/th>\n Form\/ Action<\/th>\n Due date\/ Timeline<\/th>\n<\/tr>\n<\/thead>\n \n Registered office verification<\/td>\n INC-22<\/td>\n Within 30 days of incorporation<\/td>\n<\/tr>\n \n Appointment of auditor<\/td>\n ADT-1<\/td>\n Within 15 days of the AGM or 30 days of incorporation<\/td>\n<\/tr>\n \n Disclosure of directors\u2019 interest<\/td>\n MBP-1<\/td>\n First Board Meeting of the financial year<\/td>\n<\/tr>\n \n Intimation of disqualification<\/td>\n DIR-8<\/td>\n Annually before reappointment<\/td>\n<\/tr>\n \n Annual General Meeting (AGM)<\/td>\n Mandatory AGM<\/td>\n Within 6 months from the end of the financial year<\/td>\n<\/tr>\n \n Board Meetings<\/td>\n Minimum 2 per year<\/td>\n At least once every 6 months<\/td>\n<\/tr>\n \n Financial statements<\/td>\n AOC 4<\/td>\n Within 30 days of the AGM<\/td>\n<\/tr>\n \n Annual return<\/td>\n MGT-7<\/td>\n Within 60 days of the AGM<\/td>\n<\/tr>\n \n Director KYC<\/td>\n DIR-3 KYC<\/td>\n Annually by 30th September<\/td>\n<\/tr>\n \n Share allotment (if applicable)<\/td>\n PAS-3<\/td>\n Within 15 days of the allotment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n B. Compliance Obligations Under FEMA Regulations<\/h2>\n