The Object clause is one the important thing that is mentioned in the MOA, it defines the primary niche and the business activity that a business belongs to. The object can be divided into primary and the ancillary object. The primary Object would remain the main focus and the ancillary object would act as a method to aid the company steer and achieve the primary object.

Every clause in an MOA can be alerted. The capital clause is the only exception where an ordinary resolution needs to be passed for passing an ordinary resolution. The object clause can be altered by passing a special resolution as per Section 13 of the Companies Act.

The procedure to change the object clause in the MOA is as follows:
• Step1: Pass Board Resolution.
• Step 2: Special Resolution in the EGM.
• Step 3: MGT-14 to be filed with ROC.
• Step 4: Issuance of fresh certificate of incorporation.
• Step 5: Incorporating Object Clause in MOA and AOA.

The object clause of a company is the third clause in a memorandum of association of any business stating the objects i.e., the business or purpose for the company's incorporation and any other matter that is considered necessary in furtherance thereof.

The objectives of the objects clause for a memorandum of association are as follows:
• It limits and explains the scope of a company's operations.
• It also provides details on the scope of activity the company will undertake and explains how capital provided by members will be used.

At present, companies can only have only two types of Objects. One for which company will incorporate and second one are for attaining the main objects.

A company can change its capital clause by the passing of an ordinary resolution in a general meeting.

The contents of the AOA are as follows:
• Classes of shares, its values, and the rights attached to all of them.
• Calls on shares, transfer of shares, forfeiture, conversion of shares, and alteration of capital.
• Directors, their appointment, powers, duties, etc.
• Meetings and minutes, notices, etc.
• Accounts and Audit

It is suggested that whenever a company amends its articles, it should ensure that after the amendment, the Articles of Association as per the format that is specified under the Companies Act, 2013. It is compulsory to pass a special resolution and file MGT 14 if you alter MOA and AOA as per the Companies Act, 2013

The MOA is a Document that forms a company, and the AOA specifies how the company is run, owned and governed. The article of association includes the directors' responsibilities and powers and how the members exert control over the board of directors.