Compliance Checklist for Section 8 Company in India (2025)
A Section 8 Company, also known as a non-profit company under the Companies Act, 2013, is established with the objective of promoting commerce, art, science, education, sports, social welfare, religion, charity, or environmental protection. These companies enjoy several tax benefits and government support but must adhere to a strict compliance regime. Here’s a comprehensive guide to the compliance checklist for Section 8 Companies in India, as of 2025.
Why Section 8 Compliance is Important
Ensuring compliance with regulatory norms guarantees:
- Continuity of Section 8 license
- Legal recognition and credibility
- Access to tax benefits and CSR funding
- Avoidance of penalties and legal consequences
Note: The license to operate as a Section 8 Company is issued by the Registrar of Companies (ROC) and governed by the Ministry of Corporate Affairs (MCA).
Annual Compliance Checklist for Section 8 Companies
1. Board Meetings
- At least once within every six calendar months
- Maintain minutes for all meetings
2. Annual General Meeting (AGM)
- Must be held within 6 months of the financial year-end
- 14 clear days notice to all members is mandatory
- Key agendas include adoption of financials and appointment of auditors
3. Director Disclosures
- MBP-1: Disclosure of interest to be filed in the first Board Meeting
- DIR-8: Declaration of non-disqualification
4. Statutory Registers Maintenance
- Register of Members
- Register of Directors & KMPs
- Register of Loans & Contracts
- Minutes Book (Board & General Meetings)
5. Filing of Financial Statements (Form AOC-4)
- Due within 30 days of AGM
- Includes audited financials, Board Report, and Auditor’s Report
6. Annual Return Filing (Form MGT-7)
- Due within 60 days of AGM
- Contains details about company structure and governance
7. Appointment of Auditor (Form ADT-1)
- Must be filed within 15 days of appointment or AGM
8. Statutory Audit of Accounts
- Audit by a Chartered Accountant is mandatory
- Report must accompany Form AOC-4
9. Filing of DPT-3 (Return of Deposits) (if applicable)
- Mandatory even if no deposits were accepted
- Due by 30th June annually
Additional Compliance Requirements
Books of Accounts
- Must be kept at the registered office
- Include receipts, payments, asset, and liability details
PAN, TAN, and TDS Returns
- PAN and TAN are compulsory
- Deduct and file TDS (Form 24Q/26Q) where applicable
GST Registration
- Required if turnover exceeds threshold or for taxable services
MSME Reporting (if applicable)
- Half-yearly MSME Form I must be filed
Legal Exemptions for Section 8 Companies
- No requirement for Company Secretary if exempted under Rule 8A
- No minimum capital requirement
- Relaxed board meeting rules for small companies
- No CSR committee needed unless CSR thresholds met
Consequences of Non-Compliance
- Cancellation of Section 8 license
- Financial penalties and director disqualification
- Loss of funding opportunities and donor confidence
Summary Compliance Table
| Compliance Area | Form/Document | Due Date |
| Board Meetings | Minutes Book | Min. 2 year |
| Annual General Meeting | AGM Minutes | Within 6 months of FY |
| Director Disclosures | MBP-1, DIR-8 | First Board Meeting |
| Auditor Appointment | ADT-1 | Within 15 days of AGM/Board Meeting |
| Financial Filing | AOC-4 | Within 30 days of AGM |
| Annual Return | MGT-7 | Within 60 days of AGM |
| Deposits Return | DPT-3 | By 30th June |
| MSME Reporting | MSME Form I | Half-yearly |
Final Thoughts
Section 8 Companies play a critical role in social and economic development in India. However, they must maintain strong compliance records to build trust, retain legal status, and avail of government support.
Lal Ghai & Associates offers end-to-end support for Section 8 Company registration, legal filings, and compliance management. Partner with us to ensure your non-profit thrives legally and operationally.