Gurugram holds the country's densest concentration of Indian subsidiaries of multinational companies, and that creates a specific and frequently mishandled question: when money from a group with a foreign parent reaches your organisation, is it CSR or is it foreign contribution? The answer determines whether you need FCRA registration at all, and getting it wrong is a serious compliance failure rather than a technicality.
Multinational subsidiary headquarters along Golf Course Road, Cyber City, Udyog Vihar and Sohna Road, spanning technology, consulting, consumer goods, automotive and financial services, alongside manufacturing CSR from the Manesar and IMT belts.
Skilling and employability, women's workforce participation, school education, environment and sustainability programmes tied to global group commitments, and community development around the Manesar industrial belt.
The distinction is worth stating precisely because so much depends on it. A company incorporated in India, spending its statutory CSR budget out of Indian profits, is a domestic donor. The money is not foreign contribution and FCRA does not apply, even where the company is wholly owned by an overseas parent. A grant paid directly by the overseas parent or a group foundation abroad is foreign contribution, and receiving it without FCRA registration or prior permission is an offence. Multinational groups often run both channels, sometimes for the same programme, and the founder is the one carrying the compliance risk. Establish the paying entity and the source of funds in writing before the first tranche, not after.
Haryana societies exist but for an organisation dealing with multinational donors the company structure is close to expected, because group compliance functions want filings they can inspect and a governance structure that maps onto what they recognise elsewhere.
Haryana stamp duty on the memorandum and articles applies, paid at actuals.
Two corrections worth making before anything else, because most published guidance still has neither. The first is naming: the Income-tax Act, 1961 was repealed on 1 April 2026, so what everyone calls 12A registration is now registration under Section 332, 80G approval is approval under Section 354, and the applications are Form 104 or Form 105 rather than Form 10A or Form 10AB. A registered entity is a Registered Non-Profit Organisation. Existing registrations carry forward under Section 355 until expiry, so nobody reapplies. The second is more expensive. Under Rule 4(1) of the Companies (CSR Policy) Rules, a Section 8 company established by the funding company itself can receive CSR money immediately, while any other one needs three years of similar activity first. Same structure, same registrations, entirely different commercial position, and it is decided by who subscribes to the memorandum on the day you incorporate.
| Item | Position as at August 2026 |
|---|---|
| Governing law | Section 8, Companies Act 2013, with Rules 19 to 23 of the Companies (Incorporation) Rules |
| Incorporation route | SPICe+ on the MCA V3 portal. No INC-12 for a new company |
| Licence form | INC-16, issued alongside the certificate of incorporation |
| Mandatory attachment | A signed three-year income and expenditure projection under Rule 19(3) |
| Minimum capital | None. It can be limited by guarantee without share capital |
| Small company status | Excluded by section 2(85), so MGT-7 rather than MGT-7A, audit from year one, cash flow statement required |
| Tax registration | Section 332, Income-tax Act 2025, in Form 104 or Form 105 under Rule 181 |
| Donor approval | Section 354, with the donor deduction at section 133(1)(b)(ii) |
| Old names | 12A is now 332, 80G is now 354, Forms 10A, 10AB and 10AC are 104, 105 and 106 |
| NPO audit and donor reporting | Form 112 replaces 10B and 10BB, Form 113 replaces 10BD, Form 114 replaces 10BE |
| CSR eligibility | Rule 4(1). Three-year track record unless the company itself established you |
| FCRA | Three years of existence and roughly Rs 15 lakh of core spend, with the account at SBI New Delhi Main Branch |
| Package | Fee | Scope |
|---|---|---|
| Essential | Rs 4,999 one-time | Licence and incorporation only |
| Complete | Rs 14,999 one-time | Plus Section 332 registration and Section 354 approval |
| Institutional | Rs 29,999 one-time | Plus CSR-1, Schedule VII mapping and FCRA readiness |
| Form 105 regular registration | Rs 9,999 | At the end of provisional registration, in year three |
| Additional DSC | Rs 1,499 each | Beyond the two included. Every director and subscriber needs one |
MCA charges and stamp duty on the memorandum and articles are paid by you at actuals and vary materially by state, so no figure is quoted here. You get the expected number for your state and capital structure with the quote.
Every price above is a professional fee, excluding GST and government charges. 50% on delivery.
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.
It depends entirely on which entity pays and from where. If the Indian subsidiary pays out of its Indian profits as part of its statutory CSR obligation, that is domestic funding and FCRA does not apply. If the overseas parent or a group foundation abroad pays you directly, that is foreign contribution and you need FCRA registration or prior permission before receiving it. Ask which legal entity is paying and from which account, and get the answer in writing before the money moves.
Yes, and many organisations do, but the two must be kept separate in every respect. Foreign contribution goes into the designated FCRA account at the State Bank of India, New Delhi Main Branch and is reported through FC-4. CSR money is domestic and is reported through your ordinary accounts and Form 113. Mixing them in a single bank account is a serious FCRA contravention, so the account structure needs setting up before the first receipt.
It affects the books more than the licence. Global groups typically want outcome reporting against their own framework alongside Indian statutory reporting, and the two rarely line up. Building the chart of accounts and the project coding to serve both from the start avoids a permanent monthly reconciliation. The Section 8 objects should also be drafted wide enough to cover the group's programme areas without needing an amendment in year two.
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Reviewed by the CA and CS Team, CorporateWalla · Last updated 17 August 2026 · · Sources: Ministry of Corporate Affairs, Income Tax Department, National CSR Portal
Canonical: https://corporatewalla.com/services/section-8-registration/gurugram
