Licence Protection
Timely compliance helps prevent MCA action under Section 8(6) that can cancel the charitable licence and force wind-up.
SECTION 8 COMPANY COMPLIANCE
Section8 Compliance Registration
Complete annual compliance for Section 8 (non-profit) companies. AOC-4, MGT-7, DIR-3 KYC, ADT-1, board meetings, AGM, statutory audit, ITR-7 and 12A/80G support . Minimum 2 board meetings (not 4). Protect your charitable licence and tax exemptions.
DedicatedExpert Assistance
AOC-4 · MGT-7Core ROC Filings
2 Board MeetingsSection 8 Relief
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SAMPLE
Section 8 Company Compliance Certificate
Government Authority / MCA — sample official certificate
Illustrative sample. Your official certificate is issued after approval.
01
AOC-4 & MGT-7
Financial statements within 30 days of AGM; annual return within 60 days of AGM
02
2 Board Meetings
Minimum 2 per year (one per half), 90-day gap — not 4 like regular companies
03
AGM by 30 Sep
Within 6 months of FY end; DIR-3 KYC also by 30 September
04
12A / 80G & ITR-7
Tax exemption continuity; ITR-7 and Form 10B/10BB where 12A applies
OVERVIEW
What is Section 8 Company Compliance?
Section 8 company compliance is the set of mandatory annual filings and regulatory obligations that non-profit companies registered under Section 8 of the Companies Act, 2013 must fulfil with the MCA and Income Tax Department to keep their charitable licence and tax status intact.
Core ROC obligations include AOC-4 (within 30 days of AGM), MGT-7 (within 60 days of AGM), DIR-3 KYC by 30 September, ADT-1 and statutory audit. Section 8 companies enjoy reliefs such as minimum 2 board meetings per year (not 4). Entities with 12A registration must also meet the 85% income utilisation rule, file Form 10B/10BB and ITR-7. FCRA-registered NGOs have additional FC-4 and designated bank account requirements. Non-compliance risks licence cancellation under Section 8(6), loss of tax exemption and director disqualification.
Governing Law
Companies Act, 2013 · Section 8
Regulator
ROC · MCA
Key Forms
AOC-4 · MGT-7 · DIR-3 KYC · ADT-1
Board Meetings
Min 2 / year (90-day gap)
WHY IT MATTERS
Why Section 8 Compliance Is Critical
Tax Exemption Continuity
12A and 80G status depend on utilisation rules, audit reports and ITR-7. Lapses can mean tax at normal rates and weaker donor deductions.
Director Protection
Avoid Section 164(2) disqualification from 3+ years of non-filing, which blocks board roles across companies.
Donor & Grant Access
Clean MCA and IT records support 80G, FCRA, NGO-DARPAN and CSR/government grant eligibility.
MANDATORY COMPLIANCES
Key Annual Obligations
| Compliance | Form | Due Date (Indicative) | Late Penalty |
|---|---|---|---|
| Financial Statements | AOC-4 | Within 30 days of AGM | ₹100/day |
| Annual Return | MGT-7 | Within 60 days of AGM | ₹100/day |
| Auditor Appointment | ADT-1 | Within 15 days of AGM | Late fee applicable |
| Director KYC | DIR-3 KYC | 30 September | ₹5,000 + DIN block |
| Board Meetings | Minutes | Min 2/year, 90-day gap | As per Act |
| Income Tax Return | ITR-7 | 31 October (typical) | Late fee + interest |
| 12A Audit Report | Form 10B / 10BB | With / before ITR as applicable | Affects exemption |
| FCRA (if registered) | FC-4 | 31 December | FCRA risk |
COMPLIANCE CALENDAR
Typical Year (FY Ending 31 March)
April – June
Close books; start audit; first half board meeting; DPT-3 by 30 June if applicable.
July – August
Complete statutory audit; prepare Board’s report and financials for AGM.
September
Hold AGM by 30 Sep; DIR-3 KYC by 30 Sep; finalise Form 10B/10BB if 12A applies.
October
File AOC-4 (within 30 days of AGM); ADT-1 (within 15 days); ITR-7 by 31 Oct.
November
File MGT-7 (within 60 days of AGM — e.g. by ~29 Nov if AGM on 30 Sep).
December
Second half board meeting; FC-4 by 31 Dec if FCRA-registered.
12A · 80G · TAX
Tax & Exemption Continuity
12A Registration
Tax exemption on income applied to charitable objects. Maintain 85% utilisation rule and file Form 10B/10BB audit report as required.
80G
Allows donors to claim deduction on contributions. Keep registration and renewals (e.g. Form 10AB) current so donor confidence stays high.
ITR-7
Income tax return for entities claiming exemption under the Income Tax Act. Typically due by 31 October (confirm current assessment-year dates).
FCRA (If Applicable)
FC-4 annual return by 31 December; designated SBI New Delhi Main Branch account and clean MCA/IT record for registration/renewal.
PENALTIES
Cost of Non-Compliance
| Default | Consequence (Indicative) |
|---|---|
| Late AOC-4 / MGT-7 | ₹100 per day per form on company and officers |
| Missed DIR-3 KYC | ₹5,000 per director + DIN deactivation |
| 3+ years non-filing | Director disqualification under Section 164(2) |
| Serious / prolonged default | Risk to Section 8 licence (Section 8(6)); loss of 12A/80G; FCRA issues |
WHY CHOOSE US
Why Corporate Mart for Section 8 Compliance?
ROC + Tax in One Cycle
AOC-4, MGT-7, DIR-3 KYC, AGM and ITR-7 / 12A support aligned so your licence and exemptions stay secure.
Section 8 Rules Applied
We follow 2 board meetings (not 4), MGT-7 requirements and charitable-object disclosures specific to Section 8.
12A / 80G Continuity
Support for utilisation, Form 10B/10BB and renewals so tax exemption and donor deductions remain valid.
FCRA Ready
FC-4 and designated-account awareness so FCRA-registered NGOs stay compliant with MHA requirements.
Audit → AGM → DIR-3 KYC → AOC-4 → MGT-7 → ITR-7 / 12A
FAQ
Frequently Asked Questions
AOC-4 (financial statements within 30 days of AGM), MGT-7 (annual return within 60 days of AGM), DIR-3 KYC by 30 September and ADT-1 (auditor appointment within 15 days of AGM).
Minimum 2 board meetings in a calendar year (one in each half), with at least 90 days between them. This is a relaxation from the 4 meetings required for regular companies.
Generally MGT-7 (full annual return). Section 8 companies typically do not use the small-company simplified MGT-7A unless they specifically qualify under current definitions.
Entities with 12A registration must generally apply at least 85% of their income to charitable objects in the year to retain tax exemption. Accumulation and Form 10 rules apply where income is set aside.
Typically by 31 October for the relevant assessment year (confirm current Income Tax due dates). Form 10B/10BB audit report is filed as required for 12A entities.
Only if the organisation is registered under FCRA. Then FC-4 is due by 31 December and a designated bank account at SBI New Delhi Main Branch is required.
₹100 per day per form, possible DIN deactivation for missed DIR-3 KYC, director disqualification after 3 years and risk to the Section 8 licence under Section 8(6).
Yes. Statutory audit by a chartered accountant is mandatory. The audit report is filed with AOC-4 and is also relevant for 12A (Form 10B/10BB).
