Alteration of memorandum: cross State change of registered office requires Central Government confirmation and creditor safeguards. Section 17 allows alteration of a company's memorandum by special resolution to change registered office between States or to alter objects for efficiency, expansion, amalgamation, sale, restriction or abandonment of objects. A change of registered office across States requires Central Government confirmation on petition; the Government must ensure notice to debenture holders and affected persons and that objecting creditors have consented, been discharged, determined, or secured, though notice may be dispensed with for special reasons.