The Alteration of the Memorandum of Association (MoA) and Articles of Association (AoA) is a fundamental constitutional change governed by Sections 13 and 14 of the Companies Act, 2013. The "trigger" for this compliance occurs whenever a company decides to change its name, shift its registered office across states, alter its business objects, or increase its authorized share capital. Because these documents form the core of the company's legal existence, any change requires a high level of transparency and member approval.

In the 2026 MCA V3 regulatory ecosystem, these alterations are no longer just internal resolutions; they are digital updates to the company’s "Master Data." Any modification to the MoA or AoA must be filed as an integrated web-form. Specifically, the e-MOA (INC-33) and e-AOA (INC-34) frameworks have been upgraded to support real-time validation against the company's existing data.

For the FY 2025–26 cycle, the MCA has emphasized that companies must ensure their Audit Trail (Edit Log) captures the specific date and time the Board and Shareholders approved these alterations. This is critical for preventing backdated changes to the company's charter. A Special Resolution is almost always mandatory for these changes, and the clock starts ticking from the moment the resolution is passed at the Extraordinary General Meeting (EGM). Failure to notify the Registrar of Companies (ROC) within the countdown deadline renders the alteration legally invalid.