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MOA Amendment

Explore all the details you need about MOA Amendment, tailored for your needs.

Companies may need to periodically amend their Memorandum of Association (MOA) to reflect changes in their operational, structural, or strategic directives. The MOA defines a company's scope, objectives, and operational boundaries.

At Solocorp, we provide expert guidance on MOA amendments, ensuring seamless compliance with regulatory requirements. Our team helps navigate the intricacies of MOA clauses, making the process smooth and efficient.

Memorandum of Association (MOA)

The MOA is the foundational document for a company, created during registration, outlining the company's objectives, operational boundaries, and internal regulations. It defines the legal framework for the company's operations and its relationship with shareholders.

  • Objectives: The MOA outlines the company's goals and objectives.
  • Operational Boundaries: It defines the company's operational scope and boundaries.
  • Internal Regulations: The MOA includes the company's internal policies and guiding principles.

What is the MOA Amendment?

An MOA Amendment refers to the process of modifying the provisions in a company's MOA, as permitted under Section 13 of The Companies Act, 2013, and the Company Rules Act. It is necessary when a company needs to reflect changes in its objectives, operations, or governance structure.

  • Legal Framework: The amendment is governed by Section 13 of The Companies Act, 2013.
  • Purpose: Amendments are made to reflect changes in the company's objectives, operations, or governance structure.
  • Company Evolution: Amendments are often necessary as a company evolves over time.

When can an MOA be amended?

1

Name Clause

Identifies the company's official name.

2

Situation Clause

Specifies the location of the company's registered office.

3

Object Clause

Describes the company's purposes and the scope of activities it can undertake.

4

Liability Clause

States the liability of the company's members, whether limited by shares or guarantees.

5

Capital Clause

Details the company's authorised capital, including the number and types of shares.

6

Subscription Clause

Includes the signatures of the initial subscribers to the MOA, indicating their agreement to form the company and take up shares.

Key Amendments to the Memorandum of Association (MOA)

An amendment to the MOA can be made to alter any or all of the above-mentioned clauses EXCEPT the Subscription Clause. These amendments can include:

Altering Name in MOA

  • The MOA will be altered by passing a special resolution to make changes in the company's name.
  • In the case of a name change for a private or public limited company, no approval from the central government is needed. However, in other cases, the central government's consent is necessary.

Registered Office Change (State to State)

  • A company must change the Memorandum of Association to transfer the registered office to another state.
  • Reasons include conducting business more professionally and economically, achieving the significant purpose of the company by sophisticated means, developing operations in the current location, and others.

Alteration of Objects Clause

  • Changes to the object clause in the case of a Private Limited Company can be made without any hassles.
  • For companies that have raised funds from the public, a special resolution is required.

Alteration of the Liability Clause

  • A change in the clause needs to be made to limit the liability of the Directors.
  • A resolution must be filed with the registrar within 30 days of the change.

Alteration of Capital Clause

  • This change can also be done at a normal general meeting.
  • It may be required for subdivision of shares or consolidation of shares.

Alteration of Authorized Capital

  • To issue shares, a company must ensure its authorised capital covers the planned amount.
  • If not, it may need to raise its authorised capital and adjust its MOA accordingly.

Documents Required for MOA Amendment

The necessary documents for MOA amendment include the following items.

Revised MOA

Certified Copy of Special Resolution

Explanatory Statement

EGM Notice

Form MGT-14

Common Procedure for MOA Amendment

Amending the Memorandum of Association (MOA) involves a structured legal process as outlined by The Companies Act, which applies to all companies. Here's a detailed breakdown of the necessary steps:

1

Step 1: Preparing for the Amendment

Board Resolution: Initiate the process by drafting a board resolution that outlines the intent to amend the MOA. This resolution should clearly state the sections of the MOA to be altered and justify each proposed change. The board of directors must approve this resolution, signifying the company's internal agreement to proceed with the amendments.

2

Step 2: Drafting the Special Resolution

Resolution Content: The special resolution should be meticulously drafted to include all proposed amendments to the MOA. It must be comprehensive, detailing the exact changes in clauses such as the Object Clause, Name Clause, Capital Clause, etc., as required.

Forms to be used: Special Resolution

3

Step 3: Notice of General Meeting

Meeting Notice: A formal notice of the general meeting must be issued to all company shareholders, directors, and auditors. This notice should include the meeting's agenda, date, time, and venue, with a clear mention of the special resolution to alter the MOA. Advance Notice: The Companies Act mandates a minimum notice period (typically 21 days unless otherwise agreed by all members for a shorter period), which must be strictly followed to ensure the meeting's legality.

Forms to be used: EGM Notice

4

Step 4: Conducting the Extraordinary General Meeting (EGM)

Meeting Proceedings: Present the proposed MOA amendments to the members for discussion during the general meeting. It's crucial to address any concerns or questions raised by the members regarding the amendments. Voting on the Resolution: The special resolution for amending the MOA requires approval by a three-fourths majority of the members present and voting. The voting process should be conducted transparently, adhering to the company's articles of association and the Companies Act.

5

Step 5: Regulatory Compliance and Filings

Form MGT-14: Post-approval, file Form MGT-14 with the Registrar of Companies (RoC) within the prescribed timeframe (usually 30 days from the resolution's passing). This form serves to register the special resolution with the RoC. Supporting Documents: Along with Form MGT-14, submit a certified copy of the special resolution, a copy of the altered MOA, and the explanatory statement provided to members along with the meeting notice. Filing Fee: Ensure the correct filing fee is paid, based on the company's authorised capital and the RoC's fee schedule.

Forms to be used: Form MGT-14

6

Step 6: Registrar's Approval and Finalization

RoC Review: The Registrar of Companies will review the submitted documents for compliance with the Companies Act and the company's articles. The RoC may seek additional information or clarifications. Approval and Effectiveness: Once satisfied, the RoC will register the amendment, and the changes to the MOA will take effect from the date of registration. The RoC will issue a confirmation, usually in the form of an updated certificate of incorporation reflecting the amended MOA.

7

Step 7: Updating Company Records and Notification

Record Updates: After the RoC's approval, update all company records, including statutory registers and internal documents, to reflect the MOA amendments. Stakeholder Notification: Inform all relevant stakeholders, including shareholders, creditors, banks, and other financial institutions, of the MOA changes to ensure transparency and maintain trust.

Key Considerations for MOA Amendments and Adoption

When contemplating amendments to the Memorandum of Association (MOA) or adopting a new one, certain critical aspects must be kept in mind:

Capital Clause Alteration

  • The ability to modify the capital clause is contingent upon authorisation by the company's Articles of Association (AOA). Any changes to this clause must align with the provisions outlined in the AOA.

Liability Clause Modification

  • Changes to the liability clause necessitate filing a resolution with the registrar within 30 days post-approval. While it's permissible to amend this clause to limit the directors' liability, shareholders' liability cannot be similarly altered.

Situation Clause Amendments

  • When the situation clause about the company's registered office is amended, the company must submit proof or verify the new address within 30 days, typically via Form INC-22.

Restrictions for Companies Limited by Guarantee

  • For companies limited by guarantee or those without share capital, amendments to the MOA cannot extend profit-sharing rights to non-members.

Adoption of a New MOA

Companies incorporated before the enactment of the Companies Act 2013 might direct to adopt a new MOA (and potentially new Articles of Association) to comply with the updated format and provisions of the new act. This is particularly relevant for entities established under previous legislations, necessitating a refresh to align with contemporary legal frameworks.

Streamline Your MOA Amendment Process with Solocorp

Choosing Solocorp for your MOA amendment needs ensures a seamless and hassle-free process. Our experts simplify the process for you.

  • 1

    Expert Guidance

    Our team of professionals guides you through each step of the MOA amendment, ensuring compliance with legal requirements.

  • 2

    Attention to Detail

    We handle all aspects with meticulous attention to detail, ensuring every change is precisely implemented in accordance with regulations.

  • 3

    Hassle-Free Filing

    From drafting necessary resolutions to filing documents with the Registrar of Companies, we take care of all the paperwork.

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Startup
Registrations
MCA Services
Recovery of shares
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Goods & Services Tax
Income Tax
Compliances