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Company to Section 8 – Expertvuw
Non-Profit Structures

Converting an Existing Company into a Section 8 Company

Last updated: 2 October 2026

An existing company whose objects are charitable can convert into a section 8 (non-profit) company. Our team handles the licence application, the changes to its constitution and the tax registrations that follow.

Overview

How a company becomes a section 8 company

  • The company’s objects must be charitable — such as commerce, art, science, sports, education, research, social welfare, religion, charity or protection of the environment — and it must intend to apply its income only to these objects, with no dividends to members.
  • Shareholders pass a special resolution to alter the MOA and AOA in line with section 8.
  • The company applies for a section 8 licence in Form INC-12 under Rule 21 of the Incorporation Rules, with a notice published in newspapers and sent to the Registrar.
  • On approval, the company alters its name (usually dropping “Private Limited”) and files the changes.
  • It then applies for non-profit registration and 80G approval under the Income-tax Act, 2025.

Once converted, the company cannot distribute profits or assets to its members, and any later change of status needs approval.

Based on the Companies Act, 2013 and the rules made under it. Last updated: 27 September 2026.

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What This Service Covers

What our conversion service covers

1

Eligibility review of objects and finances

2

Special resolution and altered MOA and AOA

3

INC-12 application with notices

4

Name change and ROC filings after approval

5

Non-profit tax registration and 80G approval

Key facts at a glance

Section 8

Provision for non-profit companies

INC-12

Application for the section 8 licence

No dividends

Profits used only for the company’s objects

Special resolution

Alters the MOA and AOA

Name

“Private Limited” usually dropped

Tax registration

Applied for after conversion

Common Issues

Where conversions commonly get stuck

The licence is examined closely.

Objects not charitable

Commercial objects remain in the MOA.

Past dividends or assets

Distributions to members complicate the application.

Notices incomplete

Newspaper and Registrar notices not properly given.

Related Services

Related services

Related non-profit services.

Section 8 Company

Forming a new section 8 company.

Trust to Section 8

Moving a trust or society.

80G & 12A Registration

Tax registrations.

NGO Taxation

Non-profit tax compliance.

Documents Required

Documents we need from you

Company Documents

Application Documents

Our Process

How we convert your company

1

Review

Objects, finances and history checked.

2

Documents

MOA and AOA redrafted for section 8.

3

Resolution

Special resolution passed.

4

INC-12

Licence application with notices.

5

Approval

Licence granted; name and filings updated.

6

Tax

Non-profit registration and 80G applied for.

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After Conversion

After conversion

Section 8 companies follow company law and non-profit tax rules.

No distributions

Profits and assets stay with the objects.

ROC filings

Annual filings continue.

Tax compliance

Non-profit returns and donation statements.

Licence conditions

Changes of objects need approval.

Get in Touch

Share your query and our team will reply during business hours.






    FAQs

    Frequently Asked Questions

    Can an existing company become a section 8 company?

    Yes, if its objects are charitable and it applies for a licence in Form INC-12.

    No. Income must be used only to promote its objects.

    Usually yes; “Private Limited” is dropped.

    No. The company applies for non-profit registration and 80G approval separately.

    Only with approval and subject to conditions; charitable assets remain protected.

    About Expertvuw

    Who handles your case

    CS Chetna Shoor, Company Secretary and Director, Expertvuw

    CS Chetna Shoor

    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.

    Expertvuw Management Pvt Ltd