Alteration of memorandum requires special resolution, approvals for name or state transfers, filing, and protections for creditors. Alteration of a company's memorandum requires a special resolution and compliance with prescribed procedures; name changes need Central Government written approval except specified private-conversion cases and take effect only upon issuance of a new certificate of incorporation by the Registrar. Transfer of registered office between States requires Central Government approval after consideration of creditor and debenture-holder interests and filing of the approval with Registrars of the States, with the destination State Registrar issuing a fresh certificate. Object changes must be filed and registered to take effect, and restrictions protect public-issue proceeds and prohibit profit-participation rights to non-members in guarantee companies.