Section 8 Company Registration in India

1. Identity & Address Proof of Directors and Shareholders

• Passport, Aadhaar Card, Voter ID, or Driver’s License of all proposed directors and members

• PAN card of each director and shareholder

• Recent utility bill or bank statement as address proof

2. Proof of Registered Office

• Latest utility bill such as an electricity bill or municipal tax receipt (not older than 30 days)

• Rental agreement or No Objection Certificate (NOC) if the premises are rented

3. Memorandum of Association (MOA) & Articles of Association (AOA)

• MOA: Specifies the objectives and scope of the company’s activities

• AOA: Lays down internal rules and governance structure

4. Directors’ and Shareholders’ Declarations & Consents

• Form DIR-2 providing official consent to act as a director

5. Nominee’s Declaration and Consent

• Form INC-3 along with the nominee’s PAN and Aadhaar card as proof of consent

1. Obtain a Digital Signature Certificate (DSC)

• A DSC is used to digitally verify and sign official documents.

• It is generally valid for one or two years and is mandatory for all signatories of the Memorandum of Association (MOA) and Articles of Association (AOA).

• A Class 2 or Class 3 DSC can be obtained from any government-approved Certifying Authority (CA).

2. Apply for Name Approval – SPICe+ Part A

• Part A of the SPICe+ form allows you to reserve a company name by proposing two options with one opportunity for re-submission.

• If the name is rejected for similarity to an existing company, LLP, or trademark, or for non-compliance with MCA guidelines, a fresh SPICe+ application with the required fee must be filed.

• You can also submit Part A and Part B together, but only one name can be reserved when applying simultaneously.

3. Apply for Company Registration – SPICe+ Part B

• After name approval, complete Part B of the SPICe+ form to register the company.

• This includes submitting details of directors, subscribers, and required attachments in line with MCA requirements.

4. Open a Current Bank Account

• Once incorporated, open a current account in the company’s name for smooth financial operations such as receiving payments, paying suppliers, and managing payroll.

5. File for Certificate of Commencement of Business

• Within 180 days of incorporation, the company director must file Form INC-20A with the Registrar of Companies.

• This declaration confirms the commencement of business activities and is mandatory to begin operations.

For Directors/Shareholders
A Section 8 Company may be incorporated either as a Private Limited Company or a Public Company. The minimum and maximum requirements are as follows:

The roles of Directors and Shareholders may be held by the same or by different individuals.

For Section 8 Company

• Conduct an Annual General Meeting (AGM) every financial year and file details in MGT-15.

• Appoint the first auditor within 30 days from incorporation.

• File financial statements in Form AOC-4.

• Submit annual returns using MGT-7 with the Registrar of Companies (ROC).

• File income tax returns with the department through Form ITR-7.

• Issue share certificates to shareholders within 60 days of incorporation.

• File Form DIR-3 KYC to provide Director details.

• Directors must disclose any financial interest in the company through Form MBP-1.

• Maintain a statutory register covering members, loans, charges, Directors, etc.

These are key compliance requirements, though other obligations may apply depending on the business nature and industry.