Conversion of guarantee company requires special resolution and specified filings to obtain reincorporation as a share company. A company limited by guarantee (other than charitable companies) may convert into a company limited by shares by creating share capital equal to the guarantee, passing a special resolution to omit the guarantee clause and alter the articles, filing the special resolution in Form MGT-14 within thirty days, and filing Form INC-27 with the e-Memorandum, altered e-Articles and a members' list evidencing the minimum paid-up capital equivalent to the guarantee; the Registrar shall decide within thirty days and issue a certificate of incorporation on approval.