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INC-12: Section 8 Company Licence Application

Prepare the details for applying for a licence to register or convert a company with charitable objects under Section 8.

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What it is

A company with charitable objects that intends to apply its profits only to its objects and not pay dividends is licensed by the Central Government under Section 8 of the Companies Act, 2013. The application in Form INC-12 gives the objects, the application of income, the promoters and directors, and estimates of income and expenditure for the next three years. For a new company, the licence is obtained along with incorporation through SPICe+; Form INC-12 is also used by an existing company converting to Section 8.

When it is used

  • Forming an NGO as a Section 8 company.
  • Converting an existing company into a Section 8 company.
  • Preparing projections and object clauses for the licence.

What the template covers

  • Application date and proposed name
  • State of registration
  • Main charitable object and detailed objects
  • Application of income and profits
  • Promoter directors
  • Projected income and expenditure for three years

Details you will need

The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.

Application

Application Date

Proposed Company

Proposed Company Name; State of Registration

Charitable Object

Main Charitable Object; Detailed Object Clauses; Application of Income/Profits

Promoters

Promoter Directors (min 2): Promoter Name, PAN, DIN, Address

Financial Projection

Projected Annual Income for 3 years (₹); Projected Annual Expenditure for 3 years (₹)

The licence is issued by the Registrar under delegated powers, and the memorandum is in Form INC-13. A Section 8 company cannot alter its objects without approval, and its licence can be revoked for breach of conditions. Income-tax registration and 80G approval are separate applications. Check the current forms and practice on mca.gov.in.

Generate the INC-12 — Section 8 Company Licence Application

Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.

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Need this checked against your facts, or the registration or filing that follows (e.g. the MCA e-form filing)? Contact SKAG and Associates

Memorandum of Association — Section 8 Company (Form INC-13) Memorandum of association of a not-for-profit company licensed under Section 8 of the Companies Act, 2013, in the Form INC-13 layout: name, registered office, objects (3(a) and 3(b)), territorial extent, application of income and bar on dividends, alteration only with approval, liability (shares or guarantee), accounts and audit, winding-up and amalgamation clauses, and the subscriber and witness table. 12A & 80G Application Cover Letter Cover letter for registration of a trust, society or Section 8 company and approval for donors' deduction: Sections 12A / 12AB and 80G with Form 10A / 10AB up to 31 March 2026; Form 104 / 105 under the Income-tax Rules, 2026 from 1 April 2026. Trust Deed (Public Charitable Trust) Deed of Public Charitable Trust under the Indian Trusts Act 1882 (private) or under state Public Trusts Acts (charitable) — basis for 12A/80G registration with Income Tax Department. Society Registration — Memorandum of Association Memorandum of Association of a Society under the Societies Registration Act, 1860 — for non-profits, educational institutions, NGOs registered as societies.

Frequently asked questions

Is INC-12 filed separately for a new Section 8 company?

For a new company the licence application is part of the SPICe+ process. Check the current MCA instructions.

How many promoters are needed?

At least two for a private Section 8 company (seven for a public one), as for other companies.

Can a Section 8 company convert to a regular company?

Yes, with the approval of the Central Government and on conditions.

This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

Last updated: 30 October 2026

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