Dear Pankaj,
A company registered u/s 8 of the Companies Act,2013 is, in short, a Non-Profitable Organization ( NPO). As such it should use its profits exclusively for charitable purpose. But the definition of the term 'industry' u/s 2 (j) of the present Industrial Disputes Act, 1947 as well as the soon to be enforced Code on Industrial Relations, 2020 covers such NPO also in respect of basic employment benefits of hired employees except those explicitly exempted under any special law like the Payment of Bonus Act, 1965.
Therefore, certainly, a Section-8 company has to pay the benefits mentioned to its employees.