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<h1>Understanding the Memorandum and Articles of Association: Key Clauses and Alteration Procedures Under Companies Act, 1956</h1> The Memorandum of Association (M.O.A.) establishes a company's constitution, detailing its foundational structure under the Companies Act, 1956. It includes clauses on the company's name, registered office, objectives, liability, and capital. Alterations to the M.O.A. can involve changes to the company's name, registered office, objectives, or share capital. The Articles of Association (A.O.A.) are internal regulations governing company management and operations, subordinate to the M.O.A. Companies can alter their A.O.A., subject to legal provisions, with Central Government approval required for changes converting a public company into a private one.