Annual Compliance — Section 8 Company

A Section 8 company — a non-profit formed for charitable objects — carries the usual company compliance (audited accounts and ROC filings) plus the obligations that come with charitable status, including the income-tax return and the conditions of its 12A and 80G registrations.

The firm runs both sides of the calendar so the company keeps its standing and its tax exemptions.

Annual compliance for a Section 8 company includes:

• Audited financial statements and the board's report
• AOC-4 and MGT-7 filings with the ROC
• Board meetings and the annual general meeting
• The income-tax return, and the conditions of 12A/80G registration
• Form 10B/10BB audit report and other charity-specific filings as applicable

1. 01

   Compliance calendar

   Map the company-law and charity-specific obligations.

2. 02

   Accounts & audit

   Finalise the audited accounts and the application-of-income position.

3. 03

   ROC filings

   File AOC-4 and MGT-7 within the deadlines.

4. 04

   Tax & exemption

   File the income-tax return and the audit report, preserving 12A/80G status.

PBT keeps your non-profit compliant and its tax exemptions secure.

• Company-law and charity-specific filings handled together
• Attention to the application-of-income and 12A/80G conditions
• AOC-4, MGT-7, and the income-tax return on time
• The Form 10B/10BB audit where required
• Scope, deliverables, and fees agreed in writing up front

• Does a Section 8 company file like other companies?

  Yes, it files AOC-4 and MGT-7 and holds an AGM like any company, with additional obligations tied to its charitable status and tax exemptions.

• What happens if the 12A/80G conditions aren't met?

  The income-tax exemption can be lost and the donations made non-deductible. We monitor the conditions and filings to protect the status.

• How long does it take?

  The filing work is completed within the statutory windows after the audit; we plan it around the income-tax and ROC deadlines.