Change of Memorandum of Association


Memorandum of Association (MoA) is the essential document prepared on incorporation of a company. It contains fundamental conditions on which the company is incorporated. Alteration of MoA is an imperative exercise through which the company can meet the required flexibility. Changes in MoA will be required when there is change in Name of Company, Registered Office Address, Objects, Authorised Capital, Issued Capital and Liability. Any such change is to be done by a special resolution. However, apart from the sanction from RoC, approval by the board or other appropriate authority there is an array or of other statutory limitations involved in the alteration of the memorandum.
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