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Critical Analysis of Section 8 of The Companies Act, 2013

By Poojashree G, Christ University.*


In India, under the registrar of Societies or as a private limited non-profit company under section 8 company under the Companies Act, 2013 a non-profit organisation can be registered as trust by executing a Trust Deed. It is the same as section 25 company under the old companies Act, 2013 which has become section 8. Under section 8 (1a,1b,1c) of the new Companies Act, 2013 anyone can establish section 8 company for promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment or any such other object”, provided it intends to apply its profits, if any, or other income in promoting its objects” and intends to prohibit the payment of any dividend to its members”. The process for the registration of these companies is similar to the incorporation of other companies. A Section 25 company's formation, management, and responsibility are governed by this comprehensive Act, which makes it subject to stricter oversight and regulation than trusts and societies and is recognised globally.

Keywords : Section 8, The Companies Act 2013, Incorporation, Non-Profit Organisation, Section 25


* The author is a third-year student pursuing BBA. LL.B. from Christ University.

Critical Analysis of Section 8 of The Companies Act, 2013-NLR
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Journal Details
Abbreviation: NLR 

ISSN:   2582-8479 (O)

Year of Starting: 2020

Place: New Delhi, India

Accessibility: Open Access

Peer Reviewer: Double Blind



​All research articles published in NLR and are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution, and reproduction in any medium provided the original work is properly cited.

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