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<h1>Companies Act Section 14: Alter Articles by Special Resolution, Convert Company Status, File Changes Within 15 Days</h1> Section 14 of the Companies Act, 2013, allows a company to alter its articles through a special resolution, subject to the Act and its memorandum. This includes converting a private company into a public company or vice versa. If a private company removes mandatory restrictions, it ceases to be private. Conversion of a public company to private requires Central Government approval. Alterations and government orders must be filed with the Registrar within fifteen days. Once registered, these alterations are valid as if originally included in the articles. Amendments in 2019 shifted approval authority from the Tribunal to the Central Government.