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Amendment in Memorandum of Association (MOA)
MOA vs AOA Comparison & Complete Document Checklist (India)
As per Companies Act, 2013 | Ministry of Corporate Affairs (MCA)
The Memorandum of Association (MOA) and Articles of Association (AOA) are the two most important constitutional documents of a company.
Any fundamental change in business scope, capital, rules, or structure requires amendment of MOA, AOA, or both, with proper approvals under the Companies Act, 2013.
What is Memorandum of Association (MOA)?
MOA defines the company’s external scope and powers. It tells the outside world what the company can and cannot do.
- Name Clause
- Registered Office Clause
- Object Clause
- Liability Clause
- Capital Clause
- Subscription Clause
What is Articles of Association (AOA)?
AOA contains the internal rules and regulations of the company.
- Share issue & transfer rules
- Director appointment & powers
- Dividend policy
- Meeting procedures
- Voting rights
MOA vs AOA – Legal Comparison (India)
| Basis | MOA | AOA |
|---|---|---|
| Purpose | Defines company’s scope & powers | Defines internal management rules |
| Governing Section | Section 4 & 13 | Section 5 & 14 |
| External Impact | Affects outsiders & stakeholders | Affects internal management only |
| Amendment Difficulty | More complex | Comparatively easier |
| Resolution Required | Special Resolution | Special Resolution |
| ROC Approval | Mandatory | Mandatory |
Common Documents (Mandatory for All Amendments)
- Board Resolution approving amendment
- Notice of EGM with explanatory statement
- Special Resolution passed by shareholders
- Certified copy of resolution
- Director’s Digital Signature Certificate (DSC)
Documents for MOA Amendment
- Altered Memorandum of Association
- Form MGT-14 (resolution filing)
- Form INC-22 (registered office change – if applicable)
- Form INC-24 (name change – if applicable)
- RD approval order (for inter-state office shift)
Documents for AOA Amendment
- Altered Articles of Association
- Form MGT-14
- Updated shareholding / director details (if impacted)
Step-by-Step Amendment Process
- Board Meeting approval
- Issue EGM notice
- Pass Special Resolution
- Draft amended MOA / AOA
- File MCA forms within 30 days
- ROC verification & approval
Frequently Asked Questions (FAQs)
- Is AOA amendment required for MOA change? – In most cases, yes.
- Can MOA be amended without EGM? – No.
- Is ROC approval compulsory? – Yes.
- Can objects be expanded? – Yes, via Special Resolution.
- Does GST need update after MOA change? – Yes, if business activity changes.
Amendment in Memorandum of Association (MOA)
MOA vs AOA Comparison & Complete Document Checklist (India)
As per Companies Act, 2013 | Ministry of Corporate Affairs (MCA)
The Memorandum of Association (MOA) and Articles of Association (AOA) are the two most important constitutional documents of a company.
Any fundamental change in business scope, capital, rules, or structure requires amendment of MOA, AOA, or both, with proper approvals under the Companies Act, 2013.
What is Memorandum of Association (MOA)?
MOA defines the company’s external scope and powers. It tells the outside world what the company can and cannot do.
- Name Clause
- Registered Office Clause
- Object Clause
- Liability Clause
- Capital Clause
- Subscription Clause
What is Articles of Association (AOA)?
AOA contains the internal rules and regulations of the company.
- Share issue & transfer rules
- Director appointment & powers
- Dividend policy
- Meeting procedures
- Voting rights
MOA vs AOA – Legal Comparison (India)
| Basis | MOA | AOA |
|---|---|---|
| Purpose | Defines company’s scope & powers | Defines internal management rules |
| Governing Section | Section 4 & 13 | Section 5 & 14 |
| External Impact | Affects outsiders & stakeholders | Affects internal management only |
| Amendment Difficulty | More complex | Comparatively easier |
| Resolution Required | Special Resolution | Special Resolution |
| ROC Approval | Mandatory | Mandatory |
Common Documents (Mandatory for All Amendments)
- Board Resolution approving amendment
- Notice of EGM with explanatory statement
- Special Resolution passed by shareholders
- Certified copy of resolution
- Director’s Digital Signature Certificate (DSC)
Documents for MOA Amendment
- Altered Memorandum of Association
- Form MGT-14 (resolution filing)
- Form INC-22 (registered office change – if applicable)
- Form INC-24 (name change – if applicable)
- RD approval order (for inter-state office shift)
Documents for AOA Amendment
- Altered Articles of Association
- Form MGT-14
- Updated shareholding / director details (if impacted)
Step-by-Step Amendment Process
- Board Meeting approval
- Issue EGM notice
- Pass Special Resolution
- Draft amended MOA / AOA
- File MCA forms within 30 days
- ROC verification & approval
Frequently Asked Questions (FAQs)
- Is AOA amendment required for MOA change? – In most cases, yes.
- Can MOA be amended without EGM? – No.
- Is ROC approval compulsory? – Yes.
- Can objects be expanded? – Yes, via Special Resolution.
- Does GST need update after MOA change? – Yes, if business activity changes.
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