1. No Government Fee for License under Section 8
- Section 8 companies are exempt from paying the government fee for obtaining the license.
- The Form INC-12, which is filed to apply for the license, has zero government charges.
- This fee exemption is granted under the Companies (Incorporation) Rules, 2014.
- The exemption reflects the charitable and non-profit nature of the entity.
- However, professional service charges (if using a consultant) are not exempt.
2. Name Reservation Fee (SPICe+ Part A)
- A fee of ₹1,000 is payable for reserving the name using SPICe+ Part A form on the MCA portal.
- This fee is non-refundable even if the name application is rejected.
- If the name reservation is skipped and directly included in SPICe+ Part B, this fee may be avoided.
- Additional fees may apply for resubmission or modifications.
- It is a one-time fee per name application.
3. Stamp Duty on MOA and AOA
- Stamp duty varies by state and is applicable on the MOA and AOA at the time of incorporation.
- Many states offer full or partial exemption of stamp duty for Section 8 companies.
- States like Maharashtra, Delhi, and Tamil Nadu typically charge reduced stamp duty.
- The actual amount depends on the company’s registered office location.
- Stamp duty is auto-calculated and displayed on the MCA portal during filing.
4. Filing Fee for SPICe+ Form
- There is no filing fee for SPICe+ forms (Part B, eMOA, eAOA, AGILE-PRO, INC-9) when submitted by a Section 8 company.
- This waiver is specifically applicable to non-profit organizations under Section 8.
- The government promotes the incorporation of such entities by eliminating filing costs.
- PAN and TAN applications included in SPICe+ are also free of charge.
- Filing is done entirely online through the MCA portal.
5. Professional Fees (If Applicable)
- While government fees are minimal or nil, professional charges may be incurred.
- Chartered Accountants, Company Secretaries, or Advocates may charge for drafting, filing, and advisory services.
- These fees vary depending on experience, scope of work, and location.
- Optional services such as GST registration, 12AA/80G filing, or FCRA registration may add to the cost.
- Professional fees are not regulated by the government and should be mutually agreed upon.
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