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Rule 8A of the Companies (Incorporation) Rules, 2014: undesirable company names, the trade mark and LLP checks and the words that need Central Government approval

A name is undesirable under rule 8A(1) if it falls under any listed ground. Rule 8A(2) requires a declaration on use of the name in the last five years. Rule 8B bars the listed...

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Published
October 3, 2026
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Oct 3, 2026
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Last updated: October 2026Verified against: Government sources

Rule 8A lists the grounds on which a proposed company name is "undesirable", from trade marks and offensive words to names that look like financial businesses, countries, national heroes or dissolved companies. The rule that follows it, rule 8B, lists the words that need the previous approval of the Central Government.

This article is as amended up to G.S.R. 579(E) dated 26 August 2025 (rule text per the MCA e-book to G.S.R. 411(E) of 16 July 2024; later notifications substitute forms only). Later amendments should be checked. To have a name vetted before filing, see our name reservation service.

Rule 8A(1): the grounds, clause by clause

ClauseThe name is undesirable if
(a)It is prohibited under section 3 of the Emblems and Names (Prevention and Improper Use) Act, 1950, unless previous permission has been obtained under that Act
(b)Save as provided in section 35 of the Trade Marks Act, 1999, it includes a trade mark registered under that Act in the same class of goods or services in which the company's activity is or is proposed to be carried on, unless the owner's (or applicant for registration's) consent has been obtained and produced by the promoters
(c)It includes any word or words offensive to any section of the people
(d)It is identical with or too nearly resembles the name of a limited liability partnership (rule 8 applies mutatis mutandis)
(e)It is identical with or too nearly resembles a name for the time being reserved under rule 9 (rule 8 applies mutatis mutandis)
(f)The main business is financing, leasing, chit fund, investments, securities or a combination, but the name does not indicate it (for example, Chit Fund, Investment or Loan)
(g)The name indicates those financial activities, but the main business is not related to them
(h)It resembles closely the popular or abbreviated description of an existing company or LLP
(i)It is identical with or too nearly resembles the name of a company or LLP incorporated outside India and reserved by it with the Registrar
(j)Any part includes words indicating a separate type of business constitution or legal person, for example co-operative, sehkari, trust, LLP, partnership, society, proprietor, HUF, firm, Inc., PLC, GmbH, SA, PTE, Sdn, AG
(k)It contains the words "British India"
(l)It implies association or connection with an embassy or consulate of a foreign government
(m)It includes or implies association with or patronage of a national hero, a person held in high esteem or important personages in Government posts
(n)It is identical to the name of a company dissolved as a result of liquidation and two years have not elapsed since dissolution
(o)It is identical with the name of an LLP in liquidation or an LLP struck off up to a period of five years
(p)It includes words such as Insurance, Bank, Stock Exchange, Venture Capital, Asset Management, Mutual Fund etc., unless a declaration is submitted that the requirements mandated by the respective regulator (IRDA, RBI, SEBI, MCA etc.) have been complied with
(q)It includes the word "State", if the company is not a Government company
(r)It contains only the name of a continent, country, State or city, such as Asia limited, Germany Limited, Haryana Limited or Mysore Limited
(s)It is descriptive, merely consisting of commonly used words to describe an activity
(t)It includes the name of a foreign country or a city in a foreign country, unless proof of significance of business relations is produced
(u)The proposed name of a section 8 company does not include words such as Foundation, Forum, Association, Federation, Chambers, Confederation, Council, Electoral Trust and the like
(w)The name has been released from the register on a change of name and three years have not elapsed since the change, unless a specific direction has been received from the competent authority in a compromise, arrangement or amalgamation

Clause (v) is shown as omitted in the e-book, and one word in clause (p) is shown as omitted by the 2024 amendment.

Provisos and explanations worth knowing

  • Clause (i): if a foreign company is incorporating its subsidiary in India, the original name of the holding company may be allowed with the addition of the word India or the name of an Indian State or city, if otherwise available. Rule 8 applies mutatis mutandis to the resemblance test for foreign names.
  • Clause (j): the name including the phrase "Electoral Trust" may be allowed for a section 8 company formed under the Electoral Trusts Scheme, 2013 notified by the Central Board of Direct Taxes, on an affidavit that the name is only for that purpose.
  • Clause (n) proviso: if the proposed name is identical with the name of a company struck off under section 248 of the Act or section 560 of the Companies Act, 1956, it shall not be allowed before twenty years from the date of publication in the Official Gazette of the striking off. The 1956 Act reference is printed in the text; check the current law.
  • Clause (s): "commonly used words" means generic expressions any other company might use to describe its trade; the objects of the company and the order of words are not relevant; a name is not descriptive where commonly used words are used in addition to other words. The rule's illustrations: Silk Manufacturers Private Limited, Manufacturers Silk Ltd. and Drinking Water Plant Ltd. are descriptive; Computer World Ltd., Food Star Ltd., Tour Hub Ltd, House of Chocolate Ltd and Silk Wise Manufacturers Private Limited are not.
  • Clause (t) proviso: a name combining a foreign country with India, like India Japan or Japan India, is allowed if there is government to government participation or patronage, and no company shall be incorporated using the name of an enemy country, meaning a country so declared by the Government of India from time to time.

The Emblems and Names Act, 1950 and the Trade Marks Act, 1999 are cited as printed; check the current law.

Rule 8A(2): the declaration on use of the name

The applicant must declare in the affirmative or negative whether he is using, or has used in the last five years, the name applied for in another business constitution such as a sole proprietorship, partnership or any other incorporated or unincorporated entity. If yes, details must be given, with a No Objection Certificate from other partners and associates for use of the name by the proposed company or LLP, and a declaration whether the other business will be taken over by the proposed company or LLP.

Rule 8B: words that need previous approval of the Central Government

In terms of clause (b) of sub-section (3) of section 4 of the Act, the following words and combinations shall not be used in the name of a company, in English or any language depicting the same meaning, unless the previous approval of the Central Government has been obtained:

ClauseWord or expression
(a) to (e)Board; Commission; Authority; Undertaking; National
(f) to (j)Union; Central; Federal; Republic; President
(k) to (o)Rashtrapati; Small Scale Industries; Khadi and Village Industries Corporation; Financial Corporation and the like; Municipal
(p) to (t)Panchayat; Development Authority; Prime Minister or Chief Minister; Minister; Nation
(u) to (y)Forest corporation; Development Scheme; Statute or Statutory; Court or Judiciary; Governor
(z), (za)The word Scheme used with the name of Government, State, India, Bharat or any Government authority or resembling schemes of Central, State or local Governments; Bureau

Our section 4 guide covers what the Act says on names in the memorandum.

Need help getting a name approved?

A name that hits a rule 8A ground or a rule 8B word will be turned back, and fees and days are lost. TaxClue can screen your shortlist against these rules before filing; see our name reservation page.

Key takeaways

  • Rule 8A lists twenty-two active grounds for an undesirable name (clause (v) is omitted).
  • A registered trade mark in the same class needs the owner's or applicant's consent.
  • Financial words must match the real business, and regulated words need a regulator declaration.
  • Rule 8A(2) requires a declaration on use of the name in the last five years.
  • Rule 8B lists words that need the previous approval of the Central Government.
  • Rule 8 (resemblance to existing names) is a separate test.

Read next

Disclaimer: Based on the Companies Act, 2013 rules named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rule 8A

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What makes a company name undesirable under rule 8A?

Any ground in clauses (a) to (w), including offensive words, a registered trade mark without consent, resemblance to an LLP or reserved name, "British India", embassy association and descriptive names.

Do I need consent to use a registered trade mark in my company name?

Under clause (b), unless section 35 of the Trade Marks Act, 1999 provides otherwise, a name including a registered trade mark in the same class needs the consent of the owner or applicant for registration, produced by the promoters.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Rule 8A: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Any ground in clauses (a) to (w), including offensive words, a registered trade mark without consent, resemblance to an LLP or reserved name, "British India", embassy association and descriptive names.

Under clause (b), unless section 35 of the Trade Marks Act, 1999 provides otherwise, a name including a registered trade mark in the same class needs the consent of the owner or applicant for registration, produced by the promoters.

Only if a declaration is submitted that the requirements of the respective regulator, such as IRDA, RBI, SEBI or MCA, have been complied with (clause (p)).

No. Clause (r) makes a name containing only a continent, country, State or city undesirable, such as Asia limited or Mysore Limited.

The words in rule 8B, from Board and Commission to Bureau, and the word Scheme with the listed names.

Whether the applicant is using or has used the proposed name in any business constitution in the last five years, with details, partners' NOCs and whether the other business will be taken over.