What a Section 8 company is — in plain language

This article is a general explainer, not legal advice.

A Section 8 company is incorporated under the Companies Act, 2013 to promote charitable objects. It may not distribute profits as dividends. Income is to be applied to the objects in its Memorandum.

Sirshwal Foundation is such a company: limited by shares, not for profit, with objects that extend across India. Its constitutional documents are available on the Transparency page.