Name vs Address vs Object Changes: Which MCA Filing Is Right?

A company name change alters the legal identity of your entity, an address change updates your registered office location, and an object change modifies the business activities your company can undertake. Each change requires a distinct MCA form, different board and shareholder approvals, and separate fee structures.

Under the Companies Act, 2013, a name change is governed by Section 13 and requires passing a special resolution with 75% majority. An address change within the same city falls under Section 12 and needs only board approval, while an inter-city address change requires a special resolution. Object changes under Section 13 also require a special resolution and approval from the Regional Director in certain cases.

The MCA has prescribed specific forms for each change: Form INC-24 for name changes, Form INC-22 for address changes, and Form MGT-14 for object changes. Filing the wrong form will result in immediate rejection and loss of filing fees.

File Form INC-24 when your company wants to change its name by adding, deleting, or altering any word in the existing name. This form is mandatory for name changes under Section 13(2) of the Companies Act, 2013, and must be filed within 30 days of passing the special resolution.

You should not use Form INC-24 for address or object changes. The form requires specific attachments including the special resolution, altered memorandum of association, and a certified copy of the board resolution. The MCA also requires a name availability check through Form RUN (Reserve Unique Name) before filing INC-24.

The filing fee for Form INC-24 depends on your company's authorized share capital. For companies with capital up to Rs. 1,00,000, the fee is Rs. 200. For capital above Rs. 5,00,00,000, the fee is Rs. 500. Additional fees apply for delayed filing beyond 30 days.

File Form INC-22 when your company changes its registered office address, whether within the same city or to a different city. For address changes within the same city, you need board approval only. For inter-city changes, you need a special resolution and must file Form INC-22 within 30 days of the change.

The form requires proof of the new address, such as a rent agreement or ownership documents, along with a NOC from the landlord. For address changes within the same city, you also need to publish a notice in a newspaper. For inter-city changes, you must also file Form MGT-14 with the special resolution.

The MCA charges a fee of Rs. 200 for Form INC-22 for companies with authorized capital up to Rs. 1,00,000. Additional fees apply for higher capital. Late filing attracts additional fees of Rs. 100 per day.

File Form MGT-14 for changing the main objects or other objects in your company's memorandum of association. This change requires a special resolution under Section 13(3) of the Companies Act, 2013, and must be filed within 30 days of passing the resolution.

The procedure involves passing a board resolution recommending the change, then a special resolution in the general meeting with 75% majority. After passing the special resolution, you must file Form MGT-14 with the altered memorandum of association. For certain object changes, you may need approval from the Regional Director.

The filing fee for Form MGT-14 is Rs. 200 for companies with authorized capital up to Rs. 1,00,000. Additional fees apply for higher capital. The form requires attachments including the special resolution, altered memorandum, and explanatory statement.

If your company needs to change both name and objects, or address and objects simultaneously, you must file separate forms for each change. The MCA does not allow combining different types of changes in a single form.

For simultaneous name and object changes, file Form INC-24 for the name change and Form MGT-14 for the object change. Both forms require separate special resolutions and separate board meetings. You can hold a single board meeting to pass resolutions for both changes, but the shareholder meetings must be separate.

The timeline for multiple changes is critical. Each form has its own 30-day filing window from the date of the respective resolution. Missing any deadline will require fresh resolutions and additional fees.

The most common mistake is filing the wrong form. Many companies file Form INC-22 for name changes or Form MGT-14 for address changes, leading to immediate rejection. Another frequent error is incomplete attachments, such as missing the altered memorandum or NOC from the landlord.

Timing errors are also common. Filing after the 30-day window attracts additional fees, and in some cases, the MCA may reject the filing entirely. For name changes, failing to check name availability through Form RUN before filing INC-24 is a frequent oversight.

Documentation errors include unsigned resolutions, missing board meeting minutes, and incorrect date formats. The MCA is strict about document formatting, and even minor errors can cause delays or rejections.

Review your company's current filings and identify which change you need. Prepare the required board and shareholder resolutions, gather all supporting documents, and file the correct MCA form within 30 days. If you are unsure about the procedure or documentation, consult a qualified company secretary or chartered accountant.

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This page provides preliminary information. It is not legal advice. For your matter, consult a qualified professional.