Memorandum of association contains following clauses:-
- Name of the Company,
- Liability of members of the company;
- Authorised share capital of the company
- State of India where registered office of the company is situated
- Main objects of the Company and matters considered necessary in furtherance thereof,
Every alteration in the MOA will be made only in these clauses, either in all or any of these clauses. Therefore the situations under which the MOA needs to be altered are:
- Change in the name of the Company
- Change of registered office of the Company.
- Change in Object Clause of the company
- Change in authorised capital of the company.
- Change in the liability of the members of the company