Home / Change in Business Structure / Trust or Society to Section 8 Company

Last updated: 2 October 2026
A section 8 company offers a non-profit a clear corporate structure, board governance and wide recognition with donors and CSR funders. Our team plans the move from a trust or society, handles the company law steps and the fresh tax registrations.
Based on the Companies Act, 2013, the Income-tax Act, 2025 and applicable trust and society laws. Last updated: 27 September 2026.
Licence for non-profit companies
Registration route for societies
Non-profit registration under the Income-tax Act, 2025
Needed afresh for donor deductions
Risk if charitable assets go to an ineligible entity
Registration to receive CSR funds
The tax side needs as much care as the company law side.
Transfers that trigger tax on accumulated charitable income.
The trust deed does not allow the transfer planned.
Donor and CSR approvals not in place for the new entity.
Related non-profit services.
Forming a section 8 company.
Tax registrations.
Tax compliance for non-profits.
Receiving CSR funds.
Deed, bye-laws and tax position reviewed.
Section 366 registration or new company chosen.
Section 8 licence and incorporation.
Programmes and assets moved with care.
Non-profit registration and 80G applied for.
CSR-1, FCRA and others as needed.
The section 8 company has both company law and tax compliance.
Annual financial statements and returns.
Non-profit tax return and donation statements.
Charitable income applied as required.
Trust or society wound up or kept, as planned.
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Usually by forming a new section 8 company and transferring the trust’s activities and assets, if the trust deed and law allow.
Yes, under section 366 of the Companies Act through Form URC-1.
No. The new company applies afresh under the Income-tax Act, 2025.
Yes. Charitable assets moved to an ineligible entity can trigger tax on accumulated income, so the transfer must be structured carefully.
It offers a clear corporate structure, board governance and wide acceptance with donors and CSR funders.
ACS – Director, Expertvuw Management Pvt Ltd
This work is handled by Expertvuw’s team, with filings made on the MCA portal. Certifications and audits required by law are issued by independent practising professionals engaged for your case.