Bytes - Your weekly dose of
investments, taxes, finance & more.

IT Portal 2.0

IT Portal 2.0

Check out the latest videos explaining the various features of the new portal
previous arrow
next arrow

Memorandum Of Association Overview and Format

author portrait

Lasya Pamidi

Business Formation
Memorandum of Association
Last updated on April 30th, 2021

What is Memorandum of Association

The Memorandum of Association or MOA of a company defines the constitution and the scope of powers of the company. In simple words, the MOA is the foundation on which the company stands. Memorandum of Association is a legal document which describes the purpose for which the company formation. Furthermore, It defines the powers of the company and the conditions under which it operates. The MOA is a document that contains all the rules and regulations that govern a company’s relations with the outside world. 

It is mandatory for every company to have a Memorandum of Association which defines the scope of its operations. Once prepared, the company cannot operate beyond the scope of the document.

Object of registering a Memorandum of Association

Contents of the MOA

The following information is mandatory in an MOA:

Memorandum of Association Format
Download the Memorandum of Association Format as per Companies Act, 2013
Memorandum of Association Format
Download the Memorandum of Association Format as per Companies Act, 2013


What is the difference between MOA and AOA?

MOA (Memorandum of Association) describes the powers and objects of the company, the AOA (Article of Association) defines its rules.

Is it mandatory to sign the MOA?

It is mandatory for every company to print its Memorandum of Association and have it signed by each of its members. You must also mention the address, occupation and shares held by each member of the company.

Can all clauses of a MOA be altered?

All clauses of Memorandum except Capital clause can be altered by following the provisions of Section 13 of Companies Act, 2013 by passing special resolution.

Got Questions? Ask Away!

  1. Hi @Aditya_s,

    Company formation documents are the key pieces of documentation issued after the successful registration of a new limited company. You must retain these important documents, ideally at your registered office address, because you will need to refer to them throughout the lifetime of your company.