{“@context”:”https://schema.org”,”@type”:”BlogPosting”,”headline”:”Section 8 Company Annual Compliance: ROC Filing, Tax Exemptions and Checklist for FY 2025-26″,”description”:”Section 8 companies must file AOC-4 and MGT-7 with ROC every year, maintain 12A and 80G registrations, file ITR-6, and submit Form 10B audit reports. This complete guide covers every annual compliance obligation for Section 8 companies in India for FY 2025-26.”,”author”:{“@type”:”Person”,”name”:”Tradeviser Editorial”},”publisher”:{“@type”:”Organization”,”name”:”Tradeviser”},”datePublished”:”2026-10-02″,”inLanguage”:”en-IN”}

{“@context”:”https://schema.org”,”@type”:”FAQPage”,”mainEntity”:[{“@type”:”Question”,”name”:”Which income tax return form does a Section 8 company file?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”A Section 8 company files ITR-6. Even if the company is registered under 12A and claims income tax exemption, it must still file ITR-6 annually. The 12A registration enables the company to claim exemption on its income applied to charitable purposes, but the return filing obligation remains. Form 10B (the audit report required for 12A-registered entities) must be filed before the ITR-6 filing date.”}},{“@type”:”Question”,”name”:”Is AGM mandatory for a Section 8 company?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Yes. Section 8 companies are incorporated under the Companies Act 2013 and must hold an Annual General Meeting (AGM) within 6 months of the end of the financial year — by 30 September for a 31 March year-end. They are not exempt from the AGM requirement. The AOC-4 must be filed within 30 days after the AGM, and MGT-7 within 60 days after the AGM.”}},{“@type”:”Question”,”name”:”What happens if a Section 8 company loses its 12A registration?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”If a Section 8 company’s 12A registration is cancelled or lapses (because it was not renewed every 5 years), all income of the company becomes fully taxable at the flat corporate tax rate applicable to companies. The company also loses its 80G status, meaning donors can no longer claim tax deductions on their contributions. Income earned in the year of lapse and subsequent years is taxed without the benefit of the charitable exemption.”}},{“@type”:”Question”,”name”:”What is the difference between MGT-7 and MGT-7A for Section 8 companies?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Section 8 companies that qualify as ‘small companies’ (paid-up capital up to Rs. 4 crore and turnover up to Rs. 40 crore as of the 2023 amendment) file the simplified MGT-7A instead of MGT-7. Most Section 8 companies with significant operations will file MGT-7. The Section 8 company must check whether it qualifies as a small company at the start of each financial year to determine which form applies.”}},{“@type”:”Question”,”name”:”Can a Section 8 company distribute dividends to its members?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”No. A Section 8 company is constitutionally prohibited from paying dividends to its members. Its profits must be applied exclusively towards the promotion of its charitable, educational, or social objectives. Any distribution of profits to members (directly or indirectly) is a violation of the licence conditions under Section 8 and can result in revocation of the licence and the company being converted to a regular company with all tax consequences.”}}]}

CA Madhusmita Padal

CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.