Section 8 Company Registration — Stamp Duty by State, 12A/80G and the CSR-1 Route (2026)

Quick answer: A Section 8 company is incorporated through SPICe+ with the licence issued alongside the certificate — no separate INC-12 for a new company. In Delhi, Haryana and Bihar the MOA and AOA attract nil stamp duty (only ₹10/₹15/₹20 on the form); in UP that is true only for a Section 8 company without share capital. After incorporation it applies for charitable registration and 80G, and — to receive CSR money — files the CSR-1 e-form substituted on 14 July 2025, which needs a three-year track record unless the entity was set up by a company or government. Two members for a private Section 8, seven for a public one; typically 2–4 weeks.

Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.

Stamp duty on incorporation — Section 8 by state (MCA state table)

Figures as reproduced from MCA's state stamp-duty table and auto-computed in SPICe+; the MCA registration fee is nil for small nominal capital — the exact ceiling and the fee for a company without share capital are read off the MCA fee calculator at filing, not quoted from memory.

Process and what comes after

1. Name (SPICe+ Part A — words like "Foundation", "Association", "Council" allowed; no "Limited" suffix), DSC/DIN, INC-13 MOA with charitable objects, declarations INC-14/INC-15, three-year projected income and expenditure
2. SPICe+ Part B with the licence application built in; certificate of incorporation with licence — 2–4 weeks typical
3. Charitable registration and 80G — under the Income-tax Act 2025 numbering (s.332/s.354; Forms 104/105) — see 12A/80G
4. CSR funding: CSR-1 on MCA (form substituted with effect from 14 July 2025, certified by a CA/CS/CMA) — eligible with 12A/80G or 10(23C) status and a three-year track record, unless established by a company (with its CIN) or by government
5. Later: FCRA for foreign funds, annual ROC filings, audit

ROC jurisdiction

• Delhi and Haryana — ROC Delhi (IFCI Tower, Nehru Place); UP (Noida, Ghaziabad) — ROC Kanpur; Bihar — ROC Patna

What we do

• Object drafting that survives the licence review; SPICe+ filing; projected accounts
• Charitable registration/80G, CSR-1 (and the track-record file), CSR compliance and NGO Darpan
• Annual compliance stack: AOC-4, MGT-7, audit, Form 10BD successors

Figures are quoted from the issuing authority's own notification or portal; anything not yet confirmed on an official page is marked and checked at filing, never estimated.