Home / Change in Business Structure / Company to Section 8 Conversion Conversion

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.
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.
Provision for non-profit companies
Application for the section 8 licence
Profits used only for the company’s objects
Alters the MOA and AOA
“Private Limited” usually dropped
Applied for after conversion
The licence is examined closely.
Commercial objects remain in the MOA.
Distributions to members complicate the application.
Newspaper and Registrar notices not properly given.
Related non-profit services.
Forming a new section 8 company.
Moving a trust or society.
Tax registrations.
Non-profit tax compliance.
Objects, finances and history checked.
MOA and AOA redrafted for section 8.
Special resolution passed.
Licence application with notices.
Licence granted; name and filings updated.
Non-profit registration and 80G applied for.
Section 8 companies follow company law and non-profit tax rules.
Profits and assets stay with the objects.
Annual filings continue.
Non-profit returns and donation statements.
Changes of objects need approval.
Share your query and our team will reply during business hours.
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.
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.