Microfinance Company Registration Process, Fees & Docs (2026)

Micro Finance Company Registration

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  • Micro Finance Company Registration

Can You Register a Section 8 Microfinance Company in India? Here's What the MCA Actually Allows in 2026

Short answer: no. If you walk into the MCA21 V3 portal today and try to incorporate a Section 8 company with "microfinance," "micro-credit," or "micro-lending" anywhere in its object clause, the Registrar of Companies will reject the form. This isn't a grey area or a matter of drafting the Memorandum of Association carefully enough. The Ministry of Corporate Affairs has been blocking this specific combination since February 2020, and it tightened the rule further with a dedicated circular in 2022.

A lot of guides online still describe "Section 8 Microfinance Company registration" as a live, no-capital route into lending, complete with step-by-step INC-12 filing instructions. That advice is outdated, and following it means paying registration fees for an application the ROC is instructed to reject at the processing stage. This guide lays out exactly what the MCA has said, why it said it, and the three structures that actually work if your goal is to serve low-income borrowers or Self-Help Groups in India.

At LegalDev, we get asked about this structure every month, usually by NGO founders and social entrepreneurs who found an old guide promising an RBI-free route into microfinance. We'd rather tell you the current legal position up front than take a filing fee for an application that won't clear the ROC.

microfinance company registration

Why "Section 8 Microfinance Company" Sounded Like a Good Idea in the First Place

The confusion has a real origin. An old RBI Master Circular dated July 1, 2015, exempted Section 8 companies engaged in small-scale lending from Sections 45-IA, 45-IB, and 45-IC of the RBI Act, 1934, provided they stuck to tiny loan sizes and didn't take public deposits. For a few years, that exemption made a Section 8 non-profit look like a shortcut into microfinance: no ₹10 crore Net Owned Fund requirement, no RBI Certificate of Registration, and a fast MCA-only incorporation.

Promoters noticed. Some registered Section 8 companies with vague charitable objects and then quietly began lending. Others tried to amend an existing company's Memorandum of Association through a special resolution, an activity-code change, and an MGT-14 filing, to add microfinance after the fact. Neither group was meeting the Net Owned Fund or governance standards that apply to a proper NBFC-MFI, which is exactly the gap the MCA moved to close.

The MCA Ban, in the Regulator's Own Timeline

Three documents matter here, and each one narrows the door a little more.

Date Document What It Did
10 February 2020 MCA Direction Letter No. 05/33/2017-CL-V Told the Central Registration Centre to stop incorporating Section 8 companies whose object clause included microfinance, since these entities did not meet the Net Owned Fund criteria under RBI's NBFC-MFI Directions, 2011
31 August 2020 MCA Letter to all ROCs and Regional Directors Flagged that companies were getting around the first letter by incorporating with clean objects, then amending their MOA afterward to add microfinance. Directed ROCs not to approve such amendments
30 May 2022 General Circular No. 05/2022 The strongest and most cited direction. Confirmed that companies were still working around the rule through special resolutions and activity-code changes, and instructed every ROC and the Director General of Corporate Affairs to strictly enforce the earlier letters

Put together, these three documents mean two things in practice: a fresh Section 8 incorporation with a microfinance object gets rejected at the e-form stage, and an existing Section 8 company cannot lawfully amend its MOA to add microfinance later either. There is no third path around this through clever drafting; ROC officers are specifically instructed to watch for it.

What Happens If a Section 8 Company Lends Money Anyway

Some existing entities registered before the crackdown are still functioning as informal lenders, and it's worth being direct about the exposure this creates.

  • Section 45-IA of the RBI Act, 1934 makes it an offence to carry on financial business without an RBI Certificate of Registration. The RBI can order the activity to stop.
  • Section 8(9) of the Companies Act, 2013 lets the Central Government revoke a Section 8 licence and order winding up if the company breaches the conditions it was licensed under. Penalties run up to ₹25 lakh for the company and its officers, with directors facing up to 3 years' imprisonment in serious cases.
  • The RBI's Master Direction on the Regulatory Framework for Microfinance Loans, 2022 also withdrew the old exemption for any not-for-profit lender whose asset size crosses ₹100 crore; those entities must register as an NBFC-MFI within three months of crossing that threshold or submit a board-approved plan to get there.

If you're advising or running an existing Section 8 entity that already extends microcredit, the safer move is a compliance review now, not after an inspection.

The Three Routes That Are Actually Legal Today

Route Governing Law Can It Lend Money? Minimum Capital Best For
NBFC-MFI RBI Act, 1934 + Companies Act, 2013 Yes, full microfinance lending with RBI's Certificate of Registration ₹10 crore Net Owned Fund Organisations that want to run lending as their core activity, at scale
Section 8 Company (non-lending object) Companies Act, 2013 No direct lending; can do financial literacy, SHG formation, and Business Correspondent work for a licensed bank or NBFC No statutory minimum NGOs building community-level financial inclusion infrastructure without holding loans on their own books
Trust or Society Indian Trusts Act, 1882 / Societies Registration Act, 1860 Same restriction as Section 8; no direct lending without RBI registration No statutory minimum Grassroots groups seeking 12A/80G status for donor-funded welfare work, including SHG facilitation

The route you pick depends entirely on whether you intend to hold loans on your own balance sheet. If yes, only an NBFC-MFI structure is legal. If no, either a Section 8 company or a Trust/Society can carry out the surrounding work: forming and training Self-Help Groups, running financial literacy camps, or acting as a Business Correspondent (BC) for a bank that does the actual lending.

Option 1: NBFC-MFI Registration (If You Want to Lend Directly)

This is the only legal way to hold and disburse microfinance loans in your own entity's name.

Eligibility

  • Must be a company incorporated under the Companies Act, 2013 (public or private limited, not Section 8)
  • Net Owned Fund of at least ₹10 crore, certified by a practising Chartered Accountant
  • At least 60% of total assets deployed as qualifying microfinance loans (this threshold was reduced from 75% by an RBI circular dated 6 June 2025)
  • At least one director with prior banking or NBFC experience
  • A five-year business plan covering target markets, loan products, HR, technology, and risk management
  • Minimum Capital-to-Risk-Weighted-Assets Ratio (CRAR) of 15%, with Tier-I capital of at least 10%

Registration Steps

  1. Incorporate the company. File SPICe+ with the ROC and obtain the Certificate of Incorporation. The MOA's object clause should state financial services and microfinance lending plainly, since this is a for-profit NBFC structure, not a Section 8 entity.
  2. Arrange the ₹10 crore Net Owned Fund in equity capital and free reserves, net of accumulated losses and intangible assets. Get the CA certificate confirming this figure.
  3. Draft the five-year business plan covering objectives, geography, loan products, financial projections, and risk controls.
  4. Apply online through RBI's COSMOS portal for a Certificate of Registration as an NBFC-MFI, attaching the business plan, audited financials, and director profiles.
  5. Submit a physical copy of the full application to the RBI Regional Office that has jurisdiction over your registered office.
  6. RBI due diligence. Expect background checks on promoters and directors and a detailed review of the business plan. This stage typically runs 6 to 12 months.
  7. Receive the Certificate of Registration and begin lending under RBI's Regulatory Framework for Microfinance Loans, 2022.

Existing NBFCs are also working through a phased capital glide path toward the ₹10 crore NOF requirement, with the final deadline set at 31 March 2027 under RBI's Scale-Based Regulation Framework.

Check Also: NBFC Registration with LegalDev

LegalDev's corporate advisory team assists with the full NBFC-MFI pathway: company incorporation, the CA-certified NOF documentation, the RBI business plan, and liaison through the COSMOS portal application. Talk to our team before you commit capital to this route, since the ₹10 crore NOF and 6 to 12 month timeline are a real planning constraint, not a formality.

Option 2: Section 8 Company for Financial Inclusion Work (Without Direct Lending)

If your goal is community impact rather than running a loan book, a Section 8 company still makes sense, as long as the object clause avoids any lending language. Typical, ROC-approved objects for this model include:

  • Financial literacy and budgeting training for low-income households
  • Formation, training, and monitoring of Self-Help Groups
  • Acting as a Business Correspondent or Business Facilitator for a bank or NBFC that owns the actual loan relationship
  • Skill development and livelihood support tied to income generation

Eligibility

Requirement Detail
DirectorsMinimum 2 (up to 15, extendable by special resolution)
Members/ShareholdersMinimum 2
Resident DirectorAt least 1 director must have stayed in India for 182+ days in the previous calendar year
CapitalNo statutory minimum
Digital SignatureClass-3 DSC mandatory for all directors
Registered OfficeValid Indian address with utility bill and owner NOC

Registration Process on MCA21 V3

  1. Class-3 DSC procurement for proposed directors
  2. Name reservation via SPICe+ Part A, choosing a name ending in a non-lending-suggestive suffix such as Foundation, Trust, Sanstha, or Welfare Society rather than "Micro Credit"
  3. Filing Form INC-12 for the Section 8 licence, with the object clause drafted around training, facilitation, and community development rather than lending
  4. SPICe+ Part B for integrated incorporation: DIN allotment, PAN, TAN, EPFO, ESIC, and bank account opening
  5. Linked e-MOA (INC-13), e-AOA, and AGILE-PRO-S filings
  6. Issuance of the Section 8 licence (Form INC-16) and the Certificate of Incorporation

Post-Incorporation Tax and Funding Registrations

  • Section 12A/12AB, filed through Form 10A, exempts the company's surplus from income tax once 85% of receipts go toward the stated objects
  • Section 80G, also via Form 10A, gives donors a 50% deduction on contributions and is usually a precondition for corporate CSR funding
  • NGO Darpan registration with NITI Aayog opens up government grants and scheme eligibility
  • FCRA registration is required separately before accepting any foreign donation

12A and 80G Registration with LegalDev

LegalDev drafts the object clause for this structure to sit squarely inside what ROCs currently approve, then follows through with DSC, INC-12, SPICe+, and the 12A/80G filings so the entity is grant-ready from day one. See our full Section 8 Company Registration service.

Option 3: Trust or Society (For Donor-Funded, Grassroots Models)

A Public Charitable Trust under the Indian Trusts Act, 1882, or a registered Society under the Societies Registration Act, 1860, can run the same non-lending, SHG-facilitation model as a Section 8 company. Both are eligible for 12A, 80G, and FCRA once registered.

Feature Section 8 Company Trust Society
Governing LawCompanies Act, 2013Indian Trusts Act, 1882Societies Registration Act, 1860
Registering AuthorityROC (Central)State Sub-RegistrarRegistrar of Societies
Public CredibilityHighest, since it's a central registrationModerateLow to moderate
Compliance LoadHeaviest (ROC filings, audits, board governance)LightestModerate
Best FitOrganisations planning to scale, take CSR funding, or work with banks as a BCSmall, single-founder charitable modelsCommunity or member-driven groups

Neither structure changes the underlying rule: none of the three can hold and disburse loans directly without an RBI NBFC-MFI licence.

RBI's Current Rules for Anyone Doing Microfinance Lending

Whichever structure eventually holds the loans, these RBI conditions from the Regulatory Framework for Microfinance Loans, 2022 apply to the lending itself:

  • Household income limit: a microfinance loan can only go to a household earning up to ₹3,00,000 a year
  • No collateral: these loans must be unsecured; asking for security deposits or margin money is not allowed
  • Repayment cap: a household's total monthly debt repayment across all lenders cannot exceed 50% of its monthly income
  • Fair, transparent pricing: interest must be charged on a reducing balance and disclosed through a standardised Key Fact Statement or Loan Card
  • No prepayment penalty: borrowers can repay early without a fee

Realistic Cost and Timeline Comparison

Item Section 8 Company (non-lending) NBFC-MFI
Government feesRoughly ₹3,000 to ₹4,000 for name approval, INC-12, and related filingsStandard incorporation fees, plus RBI application costs
Minimum capital neededNone statutorily, though a working corpus is practical₹10 crore Net Owned Fund
Typical timeline25 to 35 working days for incorporation6 to 12 months from incorporation to RBI Certificate of Registration
Professional feesVaries by service provider; expect drafting, CS certification, and advisory chargesSignificantly higher, given the business plan, CA certification, and RBI liaison work involved

Annual Compliance Calendar for a Section 8 Company

Once incorporated, a Section 8 entity carries the same ongoing filing load as any company, plus its tax-exemption renewals.

Form What It Covers Due Date
INC-20ADeclaration of commencement of businessWithin 180 days of incorporation
ADT-1Appointment of statutory auditorWithin 15 days of the first AGM
DIR-3 KYCAnnual director KYCOn or before 30 September each year
AOC-4Filing of annual financial statementsWithin 30 days of the AGM
MGT-7/MGT-7AAnnual returnWithin 60 days of the AGM
ITR-7Income tax return for non-profitsOn or before 31 October each year
Form 10BD/10BEStatement of donations receivedOn or before 31 May each year
Form 10ABRenewal of provisional 12A/80G registrationAt least 6 months before the 3-year provisional period expires

Why Talk to LegalDev Before You File Anything

Most of the guides you'll find on this topic were written before the 2022 circular, or never mention it at all. That gap costs people real money: a rejected INC-12 filing, or worse, a Section 8 company that starts lending and later faces a licence revocation under Section 8(9).

LegalDev's Company Secretaries review your actual objective (direct lending versus SHG facilitation) before recommending a structure, so you're not choosing between "Section 8" and "NBFC-MFI" based on which one sounds cheaper. If direct lending is the goal, we scope the NBFC-MFI path honestly, including the capital and timeline it needs. If community-level work is the goal, we draft a Section 8, Trust, or Society object clause that a ROC will actually approve, then carry it through 12A, 80G, and NGO Darpan registration.

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Frequently Asked Questions

No. The ROC (CRC) has been instructed since February 2020 to reject any Section 8 incorporation with microfinance or micro-credit in the object clause, and General Circular No. 05/2022 confirmed this applies to MOA amendments as well.

No. The 2022 circular exists specifically because companies tried this through activity-code changes and special resolutions. ROCs are told to examine such filings closely and reject them.

Register a public or private limited company, build up a ₹10 crore Net Owned Fund, and apply to the RBI for a Certificate of Registration as an NBFC-MFI.

Only if its asset size stays below ₹100 crore, and even then the MCA restrictions on incorporation and amendment still apply going forward. Once assets cross ₹100 crore, RBI's 2022 Master Direction requires registration as an NBFC-MFI within three months.

Yes. Financial literacy training, Self-Help Group formation, and acting as a Business Correspondent for a licensed bank or NBFC are all legitimate, ROC-approved activities.

No. RBI approval is only triggered by actual financial/lending activity. A Section 8 company limited to training, facilitation, and community development doesn't need it.

A Section 8 company can hold 12A and 80G exemptions and accept tax-deductible donations. An NBFC-MFI is a for-profit lending entity and isn't eligible for either.

Typically 6 to 12 months from company incorporation to receiving the RBI Certificate of Registration, depending on how complete the documentation is and RBI's processing queue at the time.

Under Section 45-IA of the RBI Act, this is an offence and the RBI can order the activity to stop. Under Section 8(9) of the Companies Act, the licence can be revoked, with fines up to ₹25 lakh and up to 3 years' imprisonment for directors in serious cases.

No. NBFC-MFI registration requires a company incorporated under the Companies Act, 2013. A Trust or Society would need to separately incorporate a company for the lending entity.

Where This Leaves You

If lending is the actual goal, the honest starting point is a ₹10 crore Net Owned Fund and an NBFC-MFI application, not a Section 8 shortcut that the ROC will reject on sight. If community-level financial inclusion work is the goal, a properly drafted Section 8 company, Trust, or Society still works well, paired with a Business Correspondent arrangement with a bank or existing NBFC-MFI for the actual credit.

Talk to a Company Secretary before filing anything with a "microfinance" object clause. The fastest way to lose 30 days and a filing fee is to submit an INC-12 application the ROC is already instructed to reject.

Get a free, honest structure assessment from LegalDev. We'll tell you within one call whether NBFC-MFI, Section 8, or Trust/Society actually fits what you're trying to build, and what it will really cost and take.

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