Section 8 Annual Compliance
ROC and income tax filings for a non-profit company.
Reviewed by CA Hitendra Pal Singh· company law, tax and complianceLast reviewed
A Section 8 company files the same annual ROC set as any company, plus the income tax return and the 12A-related reporting that keeps its exemption alive. Missing them risks the licence as well as the late fees.
What is included
- AOC-4 and MGT-7
- ADT-1 and DIR-3 KYC
- Income tax return (ITR-7)
- Form 10B or 10BB audit report where applicable
What we will need from you
- Audited accounts
- Donation and grant records
- Board minutes
How long it takes
Filed within the statutory deadlines.
Timelines are typical, not guaranteed. Government processing times vary, and a query from the officer adds to them. We will tell you where yours stands.
Common questions
Does a Section 8 company pay tax?
Not on income applied to its objects, provided it holds 12A registration and files on time. Without 12A it is taxed like any company.