Section 8 Company Registration in Kolkata
Register your non-profit as a Section 8 company with its registered office in Kolkata, and get the 12A, 80G and CSR-1 stack that actually makes it fundable. Professional fee from Rs 4,999, excluding GST.
| Item | Position for Kolkata |
|---|---|
| Governing provision | Section 8, Companies Act, 2013 |
| Licence route | Granted within SPICe+ Part B at incorporation |
| Registrar | ROC Kolkata-I / Kolkata-II |
| MCA incorporation fee | Waived where authorised share capital is up to Rs 15 lakh |
| Minimum directors | 2 for a private Section 8 company, 3 for a public one |
| Tax exemption authority | CIT (Exemptions), Kolkata |
| Typical timeline | 15 - 25 working days |
A large share of the guidance published on Section 8 registration is out of date, and following it will cost you two to three weeks.
The older process required a separate licence application in Form INC-12 to the Regional Director before incorporation could proceed. The Companies (Incorporation) Sixth Amendment Rules, 2019 abolished that requirement for new companies. The Section 8 licence is now granted through SPICe+ Part B itself and issued together with the Certificate of Incorporation.
INC-12 still exists, but only for an existing company applying for a Section 8 licence - typically one converting to Section 8. If you are incorporating fresh, you do not file it, and you should not be charged for it.
A Section 8 company is a not-for-profit incorporated under the Companies Act, 2013, whose income must be applied to its objects and cannot be distributed to members. With a registered office in Kolkata, your file sits with ROC Kolkata-I / Kolkata-II, and your tax exemption applications go to CIT (Exemptions), Kolkata.
Registrar note: ROC Kolkata was split into two offices on 16 February 2026. Kolkata-I covers the district of Kolkata and the State of Sikkim; Kolkata-II covers the rest of West Bengal. Both sit in Kolkata but hold separate files.
Alternative structures available in West Bengal: Societies registration under the West Bengal Societies Registration Act, 1961, or a public charitable trust. Section 8 is generally preferred where the organisation intends to receive corporate CSR funding or institutional grants, because the MCA oversight and mandatory audit give donors a stronger governance signal.
| Registered office | Registrar | Regional Director |
|---|---|---|
| Kolkata district | ROC Kolkata-I, Kolkata | RD Eastern Region, Kolkata |
| West Bengal outside Kolkata district, including Salt Lake, Rajarhat, Howrah and the 24 Parganas | ROC Kolkata-II, Kolkata | RD Eastern Region, Kolkata |
Income tax exemption applications - 12A and 80G - are made to CIT (Exemptions), Kolkata. This is a separate authority from the registrar, and the two run on independent timelines.
Class 3 DSCs are issued before anything can be filed.
Two proposed names with the main object. Section 8 names are scrutinised against the charitable objects, and names suggesting commercial activity are rejected.
The MOA must follow the INC-13 format and expressly prohibit distribution of profits to members. This is where most rejections originate.
The professional declaration, subscriber declarations and a three-year income and expenditure projection are assembled.
The incorporation application including the licence request goes to ROC Kolkata-I / Kolkata-II. No separate INC-12 is filed.
The charitable objects are examined. The MCA may seek clarification or publish a public notice inviting objections, which is specific to Section 8 and is why the timeline runs longer than an ordinary company.
The Section 8 licence number and the COI are issued together, with PAN and TAN.
12A and 80G applications to CIT (Exemptions), Kolkata, CSR-1 on the MCA portal, NGO Darpan with NITI Aayog, and FCRA with the Ministry of Home Affairs where foreign donations are intended.
| Stage | Working days | Depends on |
|---|---|---|
| DSC | 1 - 2 | Video KYC |
| Name reservation | 2 - 5 | Object scrutiny |
| Drafting INC-13, 14, 15 and projections | 3 - 5 | Clarity of the object and the projection |
| SPICe+ scrutiny and licence | 7 - 15 | Whether a public notice is issued |
| Total to incorporation | 15 - 25 | Excludes 12A and 80G, which run separately |
| Head | Position |
|---|---|
| SPICe+ incorporation fee | Waived where authorised share capital is up to Rs 15 lakh, which covers most Section 8 structures |
| Name reservation | Payable per submission, two names allowed per submission |
| DIN allotment | Included for up to three directors through SPICe+ |
| Stamp duty on MOA and AOA | Per the West Bengal rate, e-stamped through SPICe+ |
| INC-12 fee | Not applicable to fresh incorporations |
| 12A and 80G | No government fee |
| Plan | Professional fee | Covers |
|---|---|---|
| Essential | From Rs 4,999 | DSC, name reservation, INC-13 MOA, INC-14 and INC-15, projections, SPICe+ filing |
| Growth | On quote | Essential plus 12A and 80G applications |
| Complete | On quote | Growth plus CSR-1, NGO Darpan and FCRA groundwork |
All plans exclude GST. Government fees and state stamp duty are paid at actuals and shown separately on your invoice.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
| Registration | What it does |
|---|---|
| 12A | Exempts the organisation's own income from tax. Applied to CIT (Exemptions), Kolkata. |
| 80G | Lets donors claim a deduction, which is the single biggest fundraising lever |
| CSR-1 | Required before a company can route CSR funds to you under Section 135 |
| NGO Darpan | NITI Aayog registration, generally required for government grants |
| FCRA | Ministry of Home Affairs, required before any foreign donation can be received |
Incorporation alone does not make an organisation fundable. The exemption stack is what does, and it is where most newly incorporated Section 8 companies stall.
| Obligation | Consequence of default |
|---|---|
| Statutory audit every year | Mandatory regardless of turnover, unlike some other structures |
| AOC-4 and MGT-7 annual filings | Per-day default fee and director disqualification exposure |
| Income applied only to objects | Contravention can lead the Central Government to revoke the licence under Section 8(6) |
| Profits distributed to members | Directly prohibited, and a ground for revocation |
| Section 8 company | Society | Public trust | |
|---|---|---|---|
| Registered with | ROC Kolkata-I / Kolkata-II | State registrar in West Bengal | State authority in West Bengal |
| Governing law | Companies Act, 2013 | Societies Registration Act | State trusts law |
| Audit | Mandatory every year | Varies | Varies |
| CSR funding | Well accepted | Accepted with CSR-1 | Accepted with CSR-1 |
| Donor confidence | Highest | Moderate | Moderate |
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP from 129A, Bangur Avenue, Block A, Near Reliance Smart, Kolkata 700055. Kolkata is our home city.
| Reference | Relevance |
|---|---|
| Section 8, Companies Act, 2013 | Formation and licensing of not-for-profit companies |
| Section 8(6), Companies Act, 2013 | Revocation of licence for contravention |
| Companies (Incorporation) Sixth Amendment Rules, 2019 | Abolished separate INC-12 for new incorporations |
| Sections 12A and 80G, Income-tax Act, 1961 | Exemption for the organisation and deduction for donors |
| Section 135, Companies Act, 2013 | CSR, for which CSR-1 registration is required |
| Foreign Contribution (Regulation) Act, 2010 | Foreign donations |
Authority sources: Ministry of Corporate Affairs at mca.gov.in and the Income Tax Department at incometax.gov.in.
A Kolkata education non-profit engaged a consultant who prepared a full INC-12 licence application before touching SPICe+. The filing was returned because the route no longer applies to fresh incorporations, and roughly three weeks were lost. The organisation incorporated correctly through SPICe+ Part B, but had already committed to a grant timeline that assumed 12A and 80G would be in place, neither of which had been started.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Private Limited Company Registration in Kolkata, Annual ROC Filing in Kolkata, Auditor Appointment in Kolkata.
No. The Companies (Incorporation) Sixth Amendment Rules, 2019 abolished that requirement for fresh incorporations. The licence is granted within SPICe+ Part B and issued with the Certificate of Incorporation. INC-12 now applies only to an existing company converting to Section 8.
ROC Kolkata-I / Kolkata-II. ROC Kolkata was split into two offices on 16 February 2026. Kolkata-I covers the district of Kolkata and the State of Sikkim; Kolkata-II covers the rest of West Bengal. Both sit in Kolkata but hold separate files.
The SPICe+ incorporation fee is waived where authorised share capital is up to Rs 15 lakh, which covers most Section 8 structures. Name reservation and stamp duty remain payable.
No. They are separate applications to CIT (Exemptions), Kolkata after incorporation, and they carry no government fee. Most organisations that stall do so at this stage rather than at incorporation.
Only after FCRA registration with the Ministry of Home Affairs. Receiving foreign contribution before that is a contravention of the FCRA, not merely a late filing.
The charitable objects are scrutinised, and the MCA may seek clarification or publish a public notice inviting objections. That step does not exist for an ordinary company.
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Reviewed by CA & CS Team - CorporateWalla · Last Updated 28 July 2026 · · Sources: Ministry of Corporate Affairs, Income Tax Department
Canonical: https://corporatewalla.com/kolkata/section-8-registration
