valid as on 20/10/2026

2.1.19-Companies (Incorporation) Rules,2014

19. License under section 8 for new companies with charitable objects etc.-

(1) A person or an association of persons (hereinafter referred to in this rule as “the proposed company”), desirous of incorporating a company with limited liability under sub-section (1) of section 8 without the addition to its name of the word “Limited”, or as the case may be, the words “Private Limited”, shall make an application in  SPICe+(Simplified Proforma for Incorporating Company Electronically Plus: INC-32) Substituted vide the Companies (Incorporation) Amendment Rules, 2023 dated 19.01.2023 w.e.f., 23.01.2023. To view the Notification, Click Here. To view the return, Click Here Substituted vide the Companies (Incorporation) Amendment Rules, 2020 dated 18.02.2020 w.e.f., 23.02.2020. To view the Notification, Click Here. Substituted Vide Companies (Incorporation) Amendment Rules, 2020 dated 06.02.2020 w.e.f. 15.02.2020. To view the Notification, Click Here To view the forms, Click Here Form INC-32 (SPICe)Substituted vide the Companies (Incorporation) Sixth Amendment Rules, 2019 dated 07.06.2019 w.e.f., 15.08.2019. To view the Notification, Click Here.Form No.INC.12To view the return,Click Here along with the fee as provided in the Companies (Registration offices and fees) Rules, 2014Refer Rule 12 of Companies (Registration offices and fees) Rules, 2014. to the Registrar for a license under sub-section (1) of section 8.

(2) The memorandum of association of the proposed company shall be in Form No.INC.13. The Form INC 13 has been revised vide MCA Notification dated 19.01.2023. To view the Notification, Click here. To view the revised Return, Click here. To view the return,Click Here

(3) The application under sub-rule (1) shall be accompanied by the following documents, namely:—

(a) the memorandumSubstituted vide the Companies (Incorporation) Sixth Amendment Rules, 2019 dated 07.06.2019 w.e.f., 15.08.2019. To view the Notification, Click Here. the draft memorandum and articles of association of the proposed company;

(b) the declaration in Form No.INC.14 Omitted vide MCA Notification dated 19.01.2023 regarding the Companies (Incorporation) Amendment Rules, 2023. To view the Notification, Click here. To view the return,Click Here by an Advocate, a Chartered Accountant, cost accountant2(28) Cost Accountant, means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 and who holds a valid certificate of practice under sub-section (1) of section 6 of that Act; or Company Secretary in practice, that the memorandumSubstituted vide the Companies (Incorporation) Sixth Amendment Rules, 2019 dated 07.06.2019 w.e.f., 15.08.2019. To view the Notification, Click Here. the draft memorandum and articles of association have been drawn up in conformity with the provisions of section 8 and rules made thereunder and that all the requirements of the Act and the rules made thereunder relating to registration of the company under section 8 and matters incidental or supplemental thereto have been complied with;

(c) an estimate of the future annual income and expenditure of the company for next three years, specifying the sources of the income and the objects of the expenditure;

(d) the declaration by each of the persons making the application in  Form No.INC.15. Omitted vide MCA Notification dated 19.01.2023 regarding the Companies (Incorporation) Amendment Rules, 2023. To view the Notification, Click here. To view the return,Click Here


Companies (lncorporation) Amendment Rules, 2020 dated 06.02.2020 w.e.f. 15.02.2020


MCA Notification dated 19.01.2023 regarding Companies (Incorporation) Amendment Rules, 2023


The Companies (Incorporation) Amendment Rules, 2020 dated 18.02.2020 w.e.f. 23.02.2020


The Companies (Incorporation) Sixth Amendment Rules, 2019 dated 07.06.2019 w.e.f., 15.08.2019


Form INC 32- SPICE+ (Effective from 15.02.2020)


Form INC-13 – Substituted vide MCA Notification dated 19.01.2023


Form No. INC-13 Memorandum of Association


FORM NO. INC.12 Application for grant of License under section 8