e-Memorandum of Association for section 8 companies requires nonprofit objects, prohibition on profit distribution, limited member liability, and Registrar approval. Form INC-13 for section 8 companies requires specification of name, registered office, objects and ancillary powers, a declaration that filings are true and conform to section 8, and digital signature authentication; it mandates that all profits be applied solely to the company's objects, prohibits distribution of profits to members except limited exceptions, records limited member liability, requires Registrar approval for alterations, prescribes accounts and audit requirements, and directs that surplus on winding up transfer to a like-minded company or the Rehabilitation and Insolvency Fund.