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MOA Amendment — Memorandum of Association

Complete Guide to Amending the Memorandum of Association Under Sections 13 and 61 of the Companies Act, 2013

The Memorandum of Association (MOA) is the charter document of a company — it defines the company's name, registered state, objects for which it is formed, the liability of its members, and its authorised share capital. Under Sections 13 and 61 of the Companies Act, 2013, a company may alter its MOA by passing a Special Resolution in a General Meeting for most clauses, and an Ordinary Resolution for changes to authorised capital. The altered MOA must be filed with the Registrar of Companies in Form MGT-14 within 30 days of passing the resolution.

MOA amendments are required when a company wishes to expand its business into new activities (Objects Clause), relocate to another state (Situation Clause), change its name (Name Clause), increase authorised capital (Capital Clause), or change the nature of member liability. Our services cover the full MOA amendment process — from identifying the relevant clause, drafting the Special Resolution, and managing the EGM to filing MGT-14 and obtaining the updated Certificate of Incorporation where required.

Our MOA Amendment Services

Objects Clause Amendment

Drafting of amended Objects Clause to add new business activities or expand existing objects — with Special Resolution, EGM management, and MGT-14 filing on MCA21 within 30 days.

Name Clause Amendment

End-to-end name change process — from RUN name availability check and name approval to Special Resolution, INC-24 filing, and obtaining the fresh Certificate of Incorporation with the new name.

Situation Clause (Registered State) Amendment

Support for change of registered state — including Special Resolution, newspaper publication, creditor notice, Regional Director approval via INC-23, and INC-28 filing with both ROCs.

Capital Clause Amendment

MOA amendment for increase in authorised share capital — drafting amended Clause V, Ordinary Resolution, SH-7 filing within 30 days, and stamp duty computation and payment.

Liability Clause Amendment

Amendment of the Liability Clause where a company changes from limited liability to unlimited liability or vice versa — a rare but complex amendment requiring Tribunal order and statutory procedures.

MGT-14 Filing

Preparation and filing of Form MGT-14 with the ROC within 30 days of the Special Resolution, with certified copy of amended MOA and the resolution as mandatory attachments.

Key Facts About MOA Amendment

  • Most MOA amendments require a Special Resolution — at least 75% of votes cast must be in favour at the General Meeting
  • Change in authorised capital (Clause V) requires only an Ordinary Resolution — a simple majority suffices
  • Form MGT-14 must be filed with the ROC within 30 days of passing the resolution, with the altered MOA as attachment
  • Change of registered state requires Regional Director approval via INC-23 and must be filed with both the old and new state's ROC
  • Change of company name requires a fresh Certificate of Incorporation reflecting the new name — issued by the ROC after INC-24 is approved
  • Addition of new objects enables a company to legally commence activities outside its existing objects — operating outside objects without MOA amendment exposes the company to ultra vires liability
  • Late filing of MGT-14 attracts ₹100 per day additional fee — with no upper cap on the accumulated amount

Frequently Asked Questions

Which clauses of the MOA can be amended and how?
The MOA has five main clauses. The Name Clause can be amended by Special Resolution subject to Central Government / ROC approval via RUN and INC-24. The Situation Clause (registered state) requires Special Resolution and Regional Director approval via INC-23. The Objects Clause requires Special Resolution and MGT-14 filing. The Liability Clause requires Special Resolution and is rarely altered. The Capital Clause (authorised capital) requires Ordinary Resolution and SH-7 filing. All amendments require filing the altered MOA with the ROC via MGT-14 within 30 days of the resolution.
Can a company operate a business not covered in its Objects Clause?
No. Under the doctrine of ultra vires, any act of the company that is beyond the scope of its Objects Clause is void and unenforceable. A company cannot legally carry on a business activity not covered in its Objects Clause — contracts entered into for ultra vires activities cannot be ratified even by unanimous shareholder consent. Before commencing a new line of business, the company should amend the Objects Clause to include the new activity by passing a Special Resolution and filing the amended MOA with the ROC.
How long does it take to amend the MOA?
For most amendments — such as Objects Clause or Capital Clause changes — the process takes 3 to 5 weeks: approximately 1 week to prepare and issue the EGM notice (21-day notice period required), 1 week to hold the EGM and pass the resolution, and 1 to 2 weeks to file MGT-14 or SH-7 and obtain ROC acknowledgement. Name changes take longer — typically 6 to 8 weeks — due to the additional name approval and INC-24 filing steps. State changes take 2 to 4 months due to the Regional Director approval process.
Is a company required to reprint its MOA after every amendment?
Yes. Under Section 15 of the Companies Act, 2013, every alteration of the MOA must be noted in every copy of the MOA issued after the date of the alteration. A company must ensure that all printed copies of the MOA used after an amendment incorporate the altered clauses and clearly indicate the date of the amendment. Copies of the MOA issued to shareholders, banks, or third parties must be the updated version. Failure to incorporate amendments in printed copies is a technical non-compliance, though it does not affect the legal validity of the amendment itself.
Can the Objects Clause be narrowed or restricted?
Yes. A company can both expand and restrict its Objects Clause through a Special Resolution. Restricting the Objects Clause may be done when a company wishes to exit a line of business, comply with regulatory requirements, or avoid perceived liability from broad unintended objects. The process is identical to expansion — Special Resolution, MGT-14 filing, and altered MOA submission. If a company has ongoing contracts related to the objects being deleted, care should be taken to ensure existing contractual obligations are not affected by the restriction.

Amend Your MOA — With Legal Precision

Expert drafting, Special Resolution management, and MGT-14 filing for all categories of MOA amendments.

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