What is Alter in MOA/AOA?
Alteration of MOA and AOA is the legal process of amending a company’s constitutional documents. The MOA is the charter of the company and can be altered only as permitted by Section 13 for the name, situation (registered office state), objects and liability clauses, while the capital clause is altered under Section 61. The AOA, which sets out internal management rules such as director appointment, meeting procedures and share transfers, is altered under Section 14.
Almost every alteration needs a special resolution of shareholders, meaning at least 75% of votes cast in favour. The main exception is an increase of authorised capital, which is done by ordinary resolution under Section 61. Some alterations need extra approvals: a name change needs Central Government approval (INC-24), a move of the registered office to another state needs Regional Director approval (INC-23 followed by INC-28), and changes to the objects clause must be filed with MGT-14 within 30 days. One of the sources we reviewed mentions an additional form for the objects clause that others do not, so current MCA rules should be checked.



