Company · Special species
Running a Section 8 (not-for-profit) company — what's different?
The short answer
A Section 8 not-for-profit company operates under a licence that shapes its entire lifecycle. An existing company seeking that status files INC-12 under Rule 20. Converting out of Section 8 — into a profit-distributing company — requires INC-18 under Rule 21. If the licence is revoked or surrendered, INC-20 intimates that change to the ROC under Section 8(4) and 8(6).
What gets filed with MCA
Application for a section 8 licence for an existing company
Rule 20, Companies (Incorporation) Rules, 2014
Application to convert a section 8 company into any other kind
Rule 21, Companies (Incorporation) Rules, 2014
Intimation of revocation/surrender of the section 8 licence
Section 8(4)/(6), Companies Act 2013
The sequence
- 1Confirm the company meets Section 8 eligibility and objects requirements
- 2File INC-12 to obtain a Section 8 licence for an existing company
- 3Operate under Section 8 restrictions on profit distribution and object changes
- 4To convert to another company type, file INC-18 under Rule 21
- 5If the licence is revoked or surrendered, intimate through INC-20
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Questions founders actually ask
Can an already-incorporated company become a Section 8 company?
Yes. INC-12 is the application for a Section 8 licence for an existing company, filed under Rule 20 of the Companies (Incorporation) Rules, 2014.
How do we convert a Section 8 company into a normal company?
File INC-18 under Rule 21 of the Companies (Incorporation) Rules, 2014. This is the application to convert a Section 8 company into any other kind.
What form covers revocation or surrender of the Section 8 licence?
INC-20 intimates revocation or surrender of the Section 8 licence to the ROC, under Section 8(4) and Section 8(6) of the Companies Act 2013.
Reviewed by Harun Raaj, Chartered Accountant
Founder, Harun Raaj & Associates. Last verified 2026-08-24 against MCA V3 records and ICSI reference material. Form-level deadlines and penalties live on the linked form pages and update there.