Jaagruk Bharat is a private organization offering support for documentation and government scheme access. We are not affiliated with any government body. Official services are available on respective government portals. Our goal is to make processes easier and more accessible for citizens.

Home

Blogs

About Us

Schemes

Services

Memorandum of Association (MOA): Your Ultimate Guide To Starting A Company In India

Pragya Pathak

Author

Updated: 20-11-2025 at 3:30 PM

To form a company, people are required to go through a systemised legal process which begins with registration. To complete the process of registration of a company, individuals need to file a carefully filled application with some documents to the Registrar of Companies, and one such document that is crucial is the Memorandum of Association (MoA).

Read the article to learn more about the Memorandum of Association, including information on MoA and the difference between Memorandum of Association and Articles of Association.

Overview

The table below summarises some key details about the MOA of company that one should know.

Name of the document	MoA
MOA full form	Memorandum of Association
Purpose	A crucial document needed to complete the registration of the company
Difference between MoA and AoA	MoA is crucial for the company's registration, and AoA oversees the internal working of the company

What Is A Memorandum of Association (MoA)?

Memorandum of Association (MoA) is a legal document which is required to formally complete a company's registration procedure. The document not only mentions the reason behind the existence of the company, the rules which it is not supposed to break, but also defines the relationship between the company itself and the shareholders. MoA requires the signature of at least 2 members in the case of a private limited company and 7 members if it's a public limited company.

Format of Memorandum of Association

According to Section 4(6) of the Companies Act of 2013, the format of a MoA is specified in the form of Table A to E of Schedule 1 of the Act. Companies are required to choose a format based on the type of business they conduct. The format is as follows:

Table A: For companies with a share capital.

Table B: For companies that are limited by guarantee but do not have share capital.

Table C: For companies that are limited by guarantee with a share capital.

Table D: For an unlimited company, but no shared capital.

Table E: For an unlimited company with a shared capital.

Objectives In Registering Of MOA Of Company

The key objectives in registering of MoA in company law are laid down below in detail for one’s better understanding:

The registration of the company is deemed fit only after the MoA is drafted and signed by a minimum number of members of a company, which is as follows:

Seven or more if it's a public company
Two or more if it's a private company
One if it's a One Person Company (OPC)

The signed MoA copy is to be given to the Registrar of Companies during applying for registration. The Registrar is allowed to share the MoA copies with the public if requested after the payment of a prescribed fee, so that they can make informed decisions.

What Are The Main Clauses Of The Memorandum Of Association?

There are 5 main clauses of the Memorandum of Association. Those five main MoA clauses are as follows:

Name clause
Registered office clause
Object clause
Liability clause
Capital clause

Contents Of Memorandum of Association

The contents of the MoA are divided into 5 MoA clauses, which are explained below in detail for one’s better understanding:

Name Clause: This clause specifies the name of the company and ensures that it is not identical to any existing company. All the private companies are supposed to add ‘Pvt Ltd’ towards the end of their name, and public companies are supposed to have ‘Limited’ at the end of their name.
Registered Office Clause: This clause concerns the location of the registered office of the company. The complete address of the company is to be informed to the Registrar of Companies within 30 days of the date of incorporation.
Object Clause: The Object clause is regarding the objective of the company, it is divided into three sub-categories:

The main objective of the company,
An incidental objective which comes after the achievement of the main objective,
And, other objectives which do not get covered in the above two sub-categories.

Liability Clause: This clause explains the nature of liability of the members of a company in case of loss or debts. Please note that in an unlimited company, the members’ liabilities are unlimited; however, in the case of a company limited by shares, the members' liabilities are restricted to the unpaid amount of their shares. And if it's a company limited by guarantee, the members' liabilities are pre-determined to which they have agreed upon before.
Capital Clause: This means the maximum amount of capital a company can raise, hence it is also called the authorised or nominal capital. It provides insights into the maximum amount of capital that can be given to shareholders, the division of the capital amount, and the type of shares that the company is allowed to issue.

Alteration of MoA

Some changes alter the Memorandum of Association. Changes that end up altering the MoA are laid down below:

Change in the name of the company.
Changing the location of the Registered office of the company.
Change in the company's objectives.
In the liability of members.
In the maximum limit of authorised capital or the division of such capital.

Company members are required to go through a standardised process for the alteration of the MoA. The process is as follows:

Step 1: Begin by setting up a board meeting to approve the alterations.

Step 2: Then, a company is required to conduct a general meeting for the approval by shareholders.

Step 3: File a special resolution with the Registrar of Companies within 30 days of passing the resolution.

Step 4: ROC will then verify the details of the special resolution and approve the alterations in MoA.

What Is The Difference Between Articles of Association And Memorandum of Association?

The difference between a company's MoA and AoA is described below in tabular format for one's clarity:

Component	Memorandum of Association	Articles of Association
Meaning	A company's foundational document	Lists the company's internal rules and regulations
Scope	Contains the company's objectives and constraints	Oversees the company's internal working
Purpose	Crucial for the company's registration	Guides the company's working mechanism
Content	Has the name, registered office, liability, objectives, etc.	Has meeting rules, director appointments, powers, share transfers, etc.
Alteration	A complex process wherein the approval of shareholders is required.	Comparatively easy, approval of the board and shareholders is still required.

Conclusion

The Memorandum of Association (MoA) is one of the most important documents without which the registration of the company is not possible. Hence, if you're planning to form a company, please ensure to apply for the MoA for timely and successful registration.

Stay updated with Jaagruk Bharat to get the latest information on government schemes and more, and reach out to us via our community page if you have any questions or you wanna share your thoughts.