Company may by passing a special resolution alter its Memorandum of association so as to change Objects clause to carry business more effectively and to extend its business or changing of business from one place to another state. Alteration of MOA relating to change in registered office clause from one state to another state have effect only after the same is approved by the Central Government. In case the change of registered office is within the state the same has been approved by the Regional director. Both the applications seeking approval are filed in form INC 23 along with prescribed fee. The approval of central government along with the amended Memorandum of association shall be filed with registrar in from INC 28 within 30 days from the date of receipt of certified copy. In case changing the name within the state the approval from regional director filed with register within3 months. Company wants to change its name clause in MOA, an application in form INC 24 along with prescribed fee and the new incorporation certificate will be issued to the company in form INC 25.