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Annual ComplianceDetailed Comparison

MOA Amendment vs AOA Amendment

MOA vs AOA Amendment โ€” changing company constitution documents

Option A
MOA Amendment
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Option B
AOA Amendment

Overview

MOA (Memorandum of Association) defines a company's external identity โ€” its name, registered office, objects, and capital. AOA (Articles of Association) defines internal governance โ€” board structure, share transfer rules, and meeting procedures. Both can be amended but the process and implications differ.

Head-to-Head Comparison

FactorMOA AmendmentAOA AmendmentWinner
What It GovernsExternal identity โ€” name, objects, capital, registered stateInternal governance โ€” board, meetings, share transfer Tie
Resolution RequiredSpecial Resolution (75% majority)Special Resolution (75% majority) Tie
ROC FormMGT-14 (SR filing) + specific form (SH-7 for capital, INC-24 for name etc.)MGT-14 (SR filing) B wins
Regulatory ApprovalsCentral Government approval needed for some changes (name, objects)Generally no external approval needed B wins
ComplexityHigher โ€” NCLT or RD approval in some casesLower โ€” mainly shareholder resolution B wins

Data updated for FY 2025โ€“26. Regulations may change โ€” consult a professional before deciding.

Which Should You Choose?

Choose MOA Amendment ifโ€ฆ

Amend MOA when you want to change the company name, registered office (state), capital structure, or add new business activities.

Get MOA Amendment

Choose AOA Amendment ifโ€ฆ

Amend AOA when you want to change internal governance โ€” directorship rules, share transfer restrictions, quorum requirements, or voting procedures.

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Frequently Asked Questions

Common questions about MOA Amendment vs AOA Amendment

If the new activity falls within your existing main objects clause in the MOA, no amendment is needed. If it's a new area of business not covered by current objects, you must amend the MOA (by passing a special resolution) before pursuing that business.