The Memorandum of Association (MOA) and Articles of Association (AOA) are the foundational documents of a company. Alteration of these documents becomes necessary when the company expands its operations, changes objectives, modifies capital structure, or revises internal governance rules.

For MOA Alteration, common changes include shifting the registered office, changing the name or objects clause, and increasing authorized share capital. Such changes require approval by the shareholders through a special resolution and filing of prescribed forms with the Registrar of Companies (ROC).

For AOA Alteration, the company may adopt new provisions relating to rights of shareholders, issue of shares, dividend policy, or procedures for board and general meetings. Alteration of AOA also requires a special resolution and must be consistent with the Companies Act, 2013.

In both cases, proper notice of the meeting must be served, resolutions passed, and filings completed with supporting documents. Once approved by the ROC, the altered MOA and AOA become legally effective. This ensures that the company’s constitutional framework remains flexible and aligned with evolving business requirements.