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MOA Amendment Of Section 8

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MOA Amendment Of Section 8

MOA Amendment of Section 8 Company
Ensure Legal Compliance While Pursuing Social & Charitable Objectives

A Section 8 Company is formed for promoting charitable, social, educational, cultural, or other non-profit objectives. The Memorandum of Association (MOA) defines its fundamental purpose, powers, and scope. Since Section 8 Companies enjoy tax exemptions and special recognition, any amendment to their MOA requires strict compliance with the Companies Act, 2013 and prior approval from the Central Government (Regional Director).

Situations Requiring MOA Amendment in Section 8 Company

  • 🔄 Change in Company Name – Subject to Central Government approval.

  • 🏢 Change in Registered Office – Especially when shifting from one state to another.

  • 📖 Amendment in Object Clause – To expand or modify social/charitable activities.

  • 💰 Increase in Authorized Share Capital (if applicable).

  • 📊 Alteration in Liability Clause – Limited by guarantee vs. shares.

  • ⚖️ Statutory Compliance – To align with new rules or directives from MCA/Income Tax.

Process of MOA Amendment in Section 8 Company

  1. Board Meeting

    • Convene a Board Meeting to discuss the amendment.

    • Approve draft resolution and call for a General Meeting.

  2. Notice of General Meeting

    • Issue notice to all members, directors, and auditors.

  3. Passing of Special Resolution

    • Conduct General Meeting and pass a Special Resolution with 75% member approval.

  4. Central Government Approval (Regional Director)

    • File an application with the Regional Director in Form INC-24 (for name change) or other relevant forms depending on amendment.

    • Attach resolutions, MOA/AOA, and justification for amendment.

  5. Filing with ROC

    • File Form MGT-7, INC-22, MGT-14, SH-7, etc. as required.

    • Submit altered MOA & AOA.

  6. Approval & Certification

    • Once approved, the ROC issues a Certificate of Incorporation / Approval Letter with the amended MOA.

Documents Required

  • Existing MOA & AOA of the company

  • Board & Special Resolution copies

  • Notice of General Meeting with explanatory statement

  • Digital Signature Certificate (DSC) of directors

  • Approval from Regional Director (if applicable)

  • Altered MOA & AOA

  • MCA filing forms

Benefits of MOA Amendment in Section 8 Company

  • ✅ Enables the company to expand charitable/social objectives legally.

  • ✅ Builds trust with donors, investors, and regulators.

  • ✅ Ensures full compliance with Companies Act & Income Tax laws.

  • ✅ Avoids penalties and regulatory issues.

  • ✅ Enhances credibility and transparency.

Why Choose Us?

  • 📌 Specialized in Section 8 Compliance – We handle sensitive NGO/NPO legalities.

  • 📌 End-to-End Support – From drafting to approvals.

  • 📌 Time-Bound Delivery – Faster ROC & RD approvals.

  • 📌 Transparent Pricing – Affordable packages, no hidden charges.

  • 📌 Post-Amendment Assistance – Support in updating PAN, TAN, 12A/80G, FCRA, GST, and bank records.