The articles of association of a company are its by-laws or rules and regulations which govern the management of its internal affairs and the conduct of its business. They are framed with the object of carrying out the aims and objects as set out in the Memorandum of Association

This section corresponds to section 31 of the Companies Act, 1956, section 20 of theIndian Companies Act, 1913, section 10 of the English Companies Act, 1948 and section9 of the English Companies Act, 1985. It has been made effective from 1-4-2014 videNotification No. SO 902(E), dated 26-3-2014

Any Company which intended to make any change to the Article of Association (AOA) of its company, will have to comply with the provisions of Section- 14 of Companies Act, 2013 and any other applicable provisions of the Act and applicable rules.

Company can alter its Article by way of addition, deletion, modification, substitution, or in any other way, only if it wants.

Note: * Every alteration made in the articles of a company shall be noted in every copy of the memorandum or articles, as the case may be


STEP – I: Convey Board Meeting of Directors: (As per section 173 and SS-1)
To alter the Article of association of Company By giving Notice of at least 7 days.

STEP –II: Held Board Meeting: (As per section 173 and SS-1)
§  At the Board meeting, the given resolutions in respect of alteration in AOA must be passed.
§  Get Approval to Alteration in Article of Association and recommending the proposal for members' consideration by way of special resolution.
§  Fixing the date, time, and venue of the general meeting and authorizing a director or any other person to send the notice for the same to the members.

STEP- III: Issue Notice of General Meeting: (Section 101)
Notice of EGM shall be given at least 21 days before the actual date of EGM. EGM can be called on Shorter Notice with the consent of atleast majority in number and ninety five percent of such part of the paid up share capital of the company giving a right to vote at such a meeting:

§  All the Directors.
§  Members
§  Auditors of Company

The notice shall specify the place, date, day and time of the meeting and contain a statement on the business to be transacted at the EGM

STEP- IV: Hold General Meeting: (Section 101)
§  Check the Quorum.
§  Check whether auditor is present, if not. Then Leave of absence is Granted or Not. (As per Section- 146).
§  Pass Special Resolution.[Section-114(2)]
§  Approval of Alteration in AOA.

STEP- V: Filing of form with ROC: (Section 117)
File Form MGT-14 (Filing of Resolutions and agreements to the Registrar under section117) with the Registrar along with the requisite filing within 30 days of passing the special resolution, along with given documents:-

§  Certified True Copies of the Special Resolutions along with explanatory statement;
§  Copy of the Notice of meeting send to members along with all the annexure;
§  A printed copy of the Altered Article of Associations

A.     Whether Stamp Duty required to pain on Alteration in Article of Association (AOA)?

The Act does not contemplate new articles of association, and where it purports to be
so, it is nothing more than a special resolution and as such does not require to bestamped.

B.      Whether mistake in Article of Association can be ratify by the Court?

A mistake, whether clerical or any other, in the articles of a company can only be rectified by altering the articles by special resolution in accordance with this section. It cannot be set right by application to Court. Evans v. Chapman, (1902) 96 LT 381; Scott v. Frank F. Scott (London) Ltd., (1940) 3 All ER 509 : (1941) 11 Com Cases 127 (CA). See also SARKAR SPECIFIC RELIEFACT, Edn. 1997 section 26(l).

(Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION 


  1. Great share!

    I love this bucket list and you know you're right. sand blasting machine manufacturer. We all have the same amount of hours in a day so put them to good use. We all have to start somewhere and your plan is perfect. I understand the way of the attractive to the customer with the products sand blasting machine.

    Sand blasting machines like shot blasting machine, sand blasting machine, and grit blasting machines, Wood Working Machinery Dust Extraction unit, Abrasive Blasting Media and various others. Keep it works and share with us your latest information. My time will come but I know I'm on the right path.

    They are similar to small communities that you own - check them out if you haven't already. It's all got a lot better than before!t. Value that list of thousands but I'll get there.

    Thanks for sharing. Have a nice week ahead.
    Visit at :

    Also check
    portable shot blasting machine
    portable sand blasting machine
    sand blasting cabinet
    grit blasting cabinet
    shot blasting cabinet

    Ankit Manawat.


Post a Comment

Popular posts from this blog

Declaration of Commencement of Business - Series 487

Vacancy Updates (Through Google Form) | Dated: 20-August-2020