MOA and AOA Amendment
MOA and AOA Amendment
The Memorandum of Association (MOA) defines the company’s objectives, registered office, and authorised capital, while the Articles of Association (AOA) governs the internal management and rules. Amendments require a special resolution (75% majority), filing of Form MGT-14 (for the resolution) and relevant MCA forms. MOA amendments relating to the objects clause require publication of a notice and filing of Form INC-27.
Important Points:
- Requires special resolution at a general meeting
- MOA amendment: File MGT-14 + INC-27 (objects clause) or SH-7 (capital clause)
- AOA amendment: File MGT-14 with the altered AOA
- Certified true copy of altered MOA/AOA must be filed with ROC
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