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MCA Compliance

Articles of Association (AOA) -- Internal Rules of a Company Explained Simply

VS Vikas Sharma 📅 March 23, 2026 ⏱️ 4 min read 👁️ 3 views Updated: Mar 27, 2026

What Are the Articles of Association?

If the Memorandum of Association is a company's passport (telling the world who it is), the Articles of Association (AOA) is the company's rulebook (telling everyone inside the company how things should be done). The AOA contains the internal rules, regulations, and bye-laws for the day-to-day management of the company.

Section 5 of the Companies Act 2013 governs the Articles of Association. Every company must have Articles, either by drafting its own or by adopting the model Articles provided in Schedule I of the Act.

"The articles of a company shall contain the regulations for management of the company."
-- Section 5(1), Companies Act 2013
Key Principle
The Articles are subordinate to the Memorandum. If there is any conflict between the MOA and AOA, the MOA prevails. Similarly, if there is any conflict between the AOA and the Companies Act, the Act prevails. This hierarchy is: Companies Act > MOA > AOA.

What Does the AOA Typically Contain?

While the Companies Act does not prescribe mandatory clauses for the AOA (unlike the MOA which has 6 mandatory clauses), the AOA typically covers:

AreaMatters Covered
Share CapitalClasses of shares, rights attached, share certificates, calls on shares, forfeiture, lien
Transfer of SharesProcedure for transfer, Board's power to refuse transfer (in private companies), transmission on death
DirectorsNumber of directors, appointment, removal, powers, remuneration, vacation of office
Board MeetingsNotice period, quorum, chairperson, voting, minutes
General MeetingsAGM and EGM procedures, proxy rules, poll, postal ballot
DividendsDeclaration, interim dividend, unclaimed dividend, dividend warrant
AccountsBooks of accounts, financial statements, audit
Borrowing PowersBoard's authority to borrow, limits, creation of charges
Common SealCustody, use, authentication (now optional after 2015 amendment)
Winding UpProvisions for voluntary winding up, distribution of surplus
IndemnityIndemnification of directors and officers for acts done in good faith

Model Articles in Schedule I

Schedule I of the Companies Act 2013 provides model Articles for different types of companies:

TableApplicable ToWhen Used
Table FCompany limited by sharesApplies automatically if company does not register its own AOA
Table GCompany limited by guarantee and having share capitalMust be adopted specifically
Table HCompany limited by guarantee without share capitalFor Section 8 companies
Table IUnlimited company with share capitalRare in practice
Table JUnlimited company without share capitalVery rare
Practical Advice
Most private companies do not draft a completely custom AOA. Instead, they adopt Table F (model articles) and add specific modifications relevant to their business. For example, a startup might add specific provisions about vesting schedules for employee stock options, anti-dilution protection for investors, tag-along and drag-along rights, and board seat allocation among different shareholder groups. If you are raising venture capital, your investors will almost certainly require modifications to the standard AOA.

Who Is Bound by the Articles?

Section 10 states that the MOA and AOA, when registered, bind the company and its members as if they had been signed by each member. This means:

  • The company is bound to follow its own Articles
  • Every member is bound to the company and to other members
  • The Articles create a contract between the company and its members, and between members themselves
  • However, the Articles do NOT create a contract between the company and third parties (outsiders)

Example: If the AOA says "no member can transfer shares without first offering them to existing members" (right of first refusal), then a member who sells shares directly to an outsider without offering them to other members has violated the AOA. The other members can challenge this transfer.

How to Alter the Articles

Section 14 governs alteration of the AOA:

  • A company may alter its Articles by passing a Special Resolution (75% majority of votes cast)
  • File Form MGT-14 with the ROC within 30 days of passing the resolution
  • The alteration must not be inconsistent with the Companies Act or the MOA
  • For converting a private company to public company or vice versa, the AOA must be altered along with the MOA
"Subject to the provisions of this Act and the conditions contained in its memorandum, if any, a company may, by special resolution, alter its articles..."
-- Section 14(1), Companies Act 2013
Important Restriction
Section 14(2) provides that if a company is ordered by the NCLT to add certain provisions to its Articles (for example, under Section 242 for oppression/mismanagement cases), those provisions cannot be altered or removed without NCLT permission. This ensures that NCLT orders are not circumvented by the majority shareholders simply passing a special resolution.

AOA vs Shareholder Agreement -- Which Prevails?

This is a frequently asked question in startup law. Many companies have both Articles of Association AND a separate Shareholders Agreement (SHA). If there is a conflict between the two:

  • The AOA prevails in matters of company law compliance (meetings, filings, share transfers)
  • The SHA prevails as a private contract between the parties for commercial terms (valuation, exit rights, non-compete)
  • Best practice: Keep both documents consistent. When entering into a SHA, simultaneously alter the AOA to reflect key SHA provisions
Recent Development
MCA General Circular No. 03/2025 clarified provisions relating to virtual general meetings. If your AOA does not currently have provisions for conducting meetings through video conference or OAVM (Other Audio Visual Means), it is advisable to insert such provisions to give the Board flexibility for future meetings.

Penalties

ViolationPenalty
Not registering AOA with MOAROC will refuse incorporation
Acting contrary to AOAAggrieved members can seek injunction from NCLT
Not filing altered AOA within 30 daysRs. 100/day delay; Rs. 25,000 for officer in default
Not providing AOA copy to members on requestRs. 1,000 for each default (Section 17)

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❓ Frequently Asked Questions
What is the Articles of Association?
The AOA is the document containing internal rules and regulations for managing a company -- covering share transfers, directors, meetings, dividends, borrowing powers, and more. Governed by Section 5 of the Companies Act 2013.
Is AOA mandatory for all companies?
Yes. Every company must have Articles. If a company limited by shares does not file its own AOA, the model Articles in Table F of Schedule I automatically apply.
How to alter the Articles of Association?
Pass a Special Resolution (75% majority), file Form MGT-14 with ROC within 30 days. The alteration must not contradict the Companies Act or the MOA.
What is Table F?
Table F is the model set of Articles of Association for companies limited by shares, provided in Schedule I of the Companies Act 2013. It applies automatically if a company does not file its own custom Articles.
Which prevails -- AOA or Shareholders Agreement?
AOA prevails for company law compliance matters. SHA prevails as a private contract for commercial terms. Best practice is to keep both documents consistent.
Can the AOA override the Companies Act?
No. The hierarchy is: Companies Act > MOA > AOA. If any provision of the AOA conflicts with the Act, the Act prevails.

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