The process
- Read the existing objects. Often the activity is already covered, and no alteration is needed. We tell you before you spend on one.
- Board meeting. The board approves the altered clause and calls the general meeting.
- Notice. Not less than 21 clear days, with an explanatory statement under section 102. "Clear days" excludes the day of the notice and the day of the meeting.
- Special resolution. Votes in favour must be at least three times the votes cast against, counted on the votes and not on a head count.
- MGT-14 within 30 days, with the certified copy of the resolution, the notice with the explanatory statement, and the altered memorandum.
- Registration. The alteration takes effect when the Registrar registers it, not on the date of the resolution.
What it costs
| Item | Amount |
|---|---|
| Professional fee | ₹1,999 |
| MGT-14 (government fee) | By authorised capital: ₹200 (below ₹1 lakh), ₹300 (₹1 lakh to below ₹5 lakh), ₹400 (₹5 lakh to below ₹25 lakh), ₹500 (₹25 lakh to below ₹1 crore), ₹600 (₹1 crore and above); ₹200 for a company without share capital |
| Newspaper or advertisement cost | None. An objects alteration needs no advertisement |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 22 September 2026.
Miss the 30 days and the fee multiplies. MGT-14 filed late carries an additional fee on top of the normal fee: twice at 15 to 30 days of delay, four times up to 60 days, six times up to 90 days, ten times up to 180 days and twelve times beyond that. The multiple applies to the normal fee above, so on a company with ₹1 crore authorised capital a six-month delay turns ₹600 into ₹7,200. Fix the EGM date and the filing date in the same plan.
Object clause, or a different MoA clause?
This page is only about the objects. Other clauses of the memorandum, and the articles, follow different routes.
| What you are changing | Route | Page |
|---|---|---|
| Objects (a new line of business) | Special resolution, MGT-14 in 30 days | This page |
| Any article of the AoA | Special resolution, MGT-14 in 30 days | Alteration of MoA and AoA |
| Company name | Special resolution, MGT-14, then INC-24 approval and a fresh certificate of incorporation | Alteration of MoA and AoA |
| Authorised capital | Ordinary resolution where the articles permit, SH-7 within 30 days, plus state stamp duty | Increase share capital |
| Registered office, to another state | Special resolution, INC-26 notice, INC-23 approval, INC-28 and INC-22 | Inter-state ROC shifting |
| Registered office, within a state | Board or special resolution, then INC-22 | Registered office change |
If two clauses change together, one EGM can carry both special resolutions and one MGT-14 can file both, which saves a second round of notices. Tell us both changes upfront.
Before the new activity starts
The alteration lets the company do the activity. It does not licence it.
- NIC code on the MCA record, so the company's classification matches what it does.
- GST registration amendment where the business activity or the goods and services listed change: see GST registration.
- Sectoral registration or licence before the activity begins, for example FSSAI registration for food, IEC registration for import and export, or a trade licence locally.
- Bank and lender records, because a facility sanctioned for one activity does not automatically cover another.
- Articles, where they contain activity-specific provisions.
Documents you will need
The existing memorandum and articles, the certificate of incorporation, the draft altered object clause, the board resolution, the notice with the explanatory statement, the certified copy of the special resolution with the attendance sheet and minutes, and a director's digital signature for the filing.