Form INC-13: Complete Guide to e-MOA for Section 8 Companies on MCA Portal
What is Form INC-13 (e-MOA for Section 8 Companies)?
Form INC-13 is the electronic web form used to file the Memorandum of Association (MOA) specifically for Section 8 companies and Part I Section 8 companies on the MCA portal. It is governed by Sections 4 and 8 of the Companies Act, 2013 and the rules made thereunder, read with Schedule I.
Section 8 companies are entities incorporated for charitable, educational, scientific, sporting, or other not-for-profit purposes, where the income or profits are applied solely for promoting those objects and no dividend is paid to members.
Important: For all other companies (Private, Public, OPC, etc.), the applicable MOA form is INC-33 (not INC-13).
When is INC-13 Filed?
1. At the time of Incorporation of a Section 8 Company Filed as a linked form to SPICe+ Part B, when total first subscribers are 7 or fewer. If subscribers exceed 7, or non-individual subscribers are based outside India, or individual foreign subscribers don’t hold a valid business visa, the MOA must be attached as a PDF in SPICe+ Part B.
2. For Subsequent Alteration of MOA Filed as a linked form to:
- SH-7 (Alteration of share capital)
- MGT-14 (Resolutions — change of name, objects, or registered office state)
- INC-12 (Application for licence under Section 8)
- INC-27 (Conversion of company)
Important Checkpoints Before Filing
- Register on MCA portal before filing
- All subscribers must have an approved DIN, PAN, or valid Passport number
- The signing DIN must not be flagged for disqualification
- The practising professional witnessing the subscription must have a valid membership number
- SPICe+ Part B must be submitted before accessing INC-13 (for incorporation)
- Type of company in SPICe+ Part A must be ‘Section 8 / Part I Section 8 Company’
- Total first subscribers must be ≤ 7 for the linked form route
- DSC must be registered on MCA portal against correct DIN/PAN/Membership number
- DSC must be valid, non-expired, and non-revoked
- DIN of the signing director must not be flagged for disqualification
For individual subscribers with nationality other than India, DSC conditions are relaxed if both the MOA and AOA are attached as PDFs in SPICe+ Part B.
Step-by-Step Filing Process
For Incorporation (linked to SPICe+ Part B)
- Login to MCA portal
- Go to Application History → SPICe+ application with status ‘Draft’ or ‘SPICe+ Part A Approved’
- Open Form No. INC-13 (e-MOA)
- Fill up the form
- Optionally save as draft
- Submit
- Affix DSC on the generated PDF
- Upload DSC-affixed PDF on MCA portal
- File along with SPICe+ Part B
For Subsequent Alteration (SH-7 / MGT-14 / INC-12 / INC-27)
Option 1 — Via MCA Services Menu:
- Login → MCA Services → E-Filing → Company Forms Download
- Access the relevant parent form (SH-7, MGT-14, INC-12, or INC-27)
- Enter CIN (auto-populated for company users; searchable for professionals)
- Fill the parent form and click ‘Save and Continue’ to access e-MOA
- Fill INC-13 details, submit, affix DSC, and upload
Option 2 — Via MCA Search Bar: Search for the parent form directly and proceed from step 3 above.
Resubmission Process
For Incorporation:
- Access SPICe+ with status ‘Resubmission Required’ from Application History
- Update INC-13, submit, affix DSC
- Upload DSC-affixed PDF within 15 days of the BO marking resubmission
- Daily SMS and email reminders sent if upload is not completed within 24 hours of SRN update
For Subsequent Alterations:
- Access the parent form (SH-7 / MGT-14 / INC-12 / INC-27) with ‘Resubmission Required’ status, or
- Click the link in the resubmission notification email
- Update e-MOA, submit, affix DSC, and upload
Field-Level Instructions
Field 1: Name of the Company
| Linked Parent Form | Behaviour |
|---|---|
| SPICe+ Part B | Pre-filled from SPICe+ Part A |
| SH-7 | Pre-filled from database |
| MGT-14 | Pre-filled; editable if purpose is ‘Alteration for Change of Name’ |
| INC-12 | Pre-filled from INC-12 |
| INC-27 | Pre-filled based on conversion type |
Field 2: Registered Office State
| Linked Parent Form | Behaviour |
|---|---|
| SPICe+ Part B | Pre-filled from correspondence address in SPICe+ Part B |
| SH-7 / INC-12 / INC-27 | Pre-filled from database |
| MGT-14 | Pre-filled; editable if purpose involves state/RoC change |
Field 3(a): Objects of the Company
| Linked Parent Form | Behaviour |
|---|---|
| SPICe+ Part B | Pre-filled from SPICe+ Part A |
| SH-7 | Pre-filled and non-editable (last filed MOA); editable if no MOA exists |
| MGT-14 | Pre-filled from NIC code; overridden by NIC code in Field 7(c) if entered |
| INC-12 | Pre-filled from INC-12 objects |
| INC-27 | Pre-filled from database |
Field 8: Share Capital and Table Selection
This section is enabled only when Table A (Company Limited by Shares) or Table C (Limited by Guarantee with Share Capital) is selected under the “Table applicable to Section 8 company” field.
Share Capital Amount:
- SPICe+ Part B: Pre-filled from total authorised capital in SPICe+ Part B
- SH-7 / MGT-14: Manually entered (must be > 0)
- INC-12 / INC-27: Pre-filled from database
Number of Equity Shares:
- SPICe+ Part B: Pre-filled from equity share details in SPICe+ Part B
- SH-7 / MGT-14 / INC-12 / INC-27: Manually entered for each class
Nominal Amount per Share:
- SPICe+ Part B: Pre-filled per class from SPICe+ Part B
- SH-7 / MGT-14 / INC-12 / INC-27: Manually entered per class
Note: INC-13 only provides for equity shares — preference shares are not applicable for Section 8 companies.
Section 12: Subscriber Details
- Displayed only when linked to SPICe+ Part B
- Pre-filled from SPICe+ Part B (name, address, description, occupation)
- Number of equity shares taken: pre-filled per subscriber per class
DSC Field
- Displayed only when linked to SPICe+ Part B
- Disabled for: non-individual foreign subscribers (Country Code ≠ ‘IND’), MOA attached as PDF in SPICe+ Part B, or resubmission code R01 selected by BO
Witness Details (Signed before Me)
- Displayed only when linked to SPICe+ Part B
- ACA members: membership number is mandatory
- Others: DIN/PAN/Passport optional
- Witness identifier must not belong to any subscriber
Attachments (Subsequent Alteration Only)
| Attachment | Mandatory? |
|---|---|
| First Subscriber(s) Sheet | Mandatory |
- Format: PDF or JPG; max 2 MB per file; total up to 10 MB
Declaration
- Displayed only when linked to SH-7 / MGT-14 / INC-12 / INC-27
- Designation: pre-filled as ‘Director’
Fee Structure
No delay fee applies. Fee is based on nominal share capital or number of members.
Companies with Share Capital (Other than OPCs and Small Companies)
| Nominal Share Capital (INR) | Fixed Fee (INR) | Per ₹10,000 or part thereof |
|---|---|---|
| Up to 15,00,000 | NIL | NIL |
| More than 15,00,000 up to 50,00,000 | 51,000 | +300 |
| More than 50,00,000 up to 1,00,00,000 | 1,56,000 | +100 |
| More than 1,00,00,000 | 2,06,000 | +75 |
OPCs and Small Companies
| Nominal Share Capital (INR) | Fixed Fee (INR) | Per ₹10,000 or part thereof |
|---|---|---|
| Up to 15,00,000 | NIL | NIL |
| More than 15,00,000 up to 50,00,000 | 12,000 | +200 |
| More than 50,00,000 up to 1,00,00,000 | 1,56,000 | +100 |
| More than 1,00,00,000 | 2,06,000 | +75 |
Maximum fee capped at ₹2,50,00,000 (₹2.5 crore).
Companies without Share Capital
| Number of Members | Fee (INR) |
|---|---|
| Up to 20 | NIL |
| More than 20 up to 200 | ₹5,000 |
| More than 200 (if not stated as unlimited in AOA) | ₹5,000 + ₹10 per member after 200 |
Maximum fee: ₹10,000 for companies without share capital.
Processing Mode
INC-13 is processed in Non-STP mode — reviewed manually by the Registrar of Companies.
INC-13 vs INC-33: Key Differences
| Parameter | INC-13 | INC-33 |
|---|---|---|
| Applicable to | Section 8 / Part I Section 8 companies only | All other companies |
| Alteration linked to | SH-7, MGT-14, INC-12, INC-27 | SH-7, MGT-14, INC-27, INC-6, INC-18, INC-20 |
| Preference shares | Not applicable | Applicable |
| Type of company in SPICe+ Part A | Must be Section 8 / Part I Section 8 | Must NOT be Section 8 / Part I Section 8 |
Useful Links
Frequently Asked Questions (FAQs)
Q1. What is a Section 8 company? A Section 8 company is a not-for-profit company incorporated under Section 8 of the Companies Act, 2013. It is formed for promoting commerce, art, science, education, research, social welfare, religion, charity, protection of environment, or similar objects. Profits (if any) are not distributed as dividends but applied to the stated objects.
Q2. Can a Section 8 company have share capital? Yes. A Section 8 company can be limited by shares or limited by guarantee with share capital. The share capital fields in INC-13 are enabled only when these structures are selected.
Q3. When is INC-12 filed along with INC-13? INC-12 is the application for a licence under Section 8. When a new Section 8 company applies for its licence and subsequently files alteration forms, INC-13 is linked to INC-12 rather than SPICe+ Part B.
Q4. What if the subscriber count exceeds 7 for a Section 8 company? The MOA must be attached as a physical PDF document in SPICe+ Part B. INC-13 as a linked form is not used in this case.
Q5. Who can witness subscriber signatures? A practising professional. ACA members must provide their membership number. The witness must not be one of the subscribers.
Summary
Form INC-13 (e-MOA) is the digital Memorandum of Association exclusively for Section 8 companies — the not-for-profit entities under the Companies Act, 2013. It mirrors INC-33 in structure but is limited to equity shares and uses INC-12 (instead of INC-6/INC-18/INC-20) as a linked alteration form. Company Secretaries practising in the not-for-profit space must be familiar with INC-13’s specific field behaviour and DSC rules to ensure seamless filing.
Disclaimer
This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website