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Resolution for Amendment of Society MOA — Draft

Complete guide to resolution under Societies Registration Act, 1860. Process, documents, penalties, latest amendments. Updated March 2026.

Published
Updated
Reading time
5 min
Questions
4 answered
  • Medium Complexity
Topic
NGO Registration
Published
March 23, 2026
Last updated
Mar 23, 2026
Reading time
5 min
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Last updated: March 2026Verified against: Government sources

Overview

This article provides a comprehensive, plain-language explanation of Resolution for Amendment of Society MOA under the Societies Registration Act, 1860 and the Rules/Regulations made thereunder. Whether you are a business owner, professional, legal practitioner, or compliance officer, understanding these provisions is essential for lawful compliance.

The relevant provisions are found in Section 12, read with applicable Rules, Notifications, and State amendments as applicable. This article incorporates all amendments up to March 2026.

Why This Matters
Non-compliance with provisions related to resolution can result in penalties, prosecution, invalidity of documents, or loss of legal rights. Understanding these requirements helps protect your interests and avoid costly mistakes.

What the Law Requires

Key Legal Framework

Section 12 of the Societies Registration Act, 1860 establishes the primary framework for resolution. The provisions cover: (a) scope and applicability, (b) specific conditions and requirements, (c) documentation and procedural obligations, (d) timelines and deadlines, and (e) consequences of non-compliance including penalties.

The corresponding Rules provide detailed procedural requirements including specific forms, formats, timelines, and fees applicable.

Who Must Comply?

The provisions apply to all persons and entities covered under the Societies Registration Act, 1860. The specific applicability depends on the nature of the transaction, the type of entity, and the state/jurisdiction where the activity is carried out. State-specific variations may apply, and it is advisable to verify local requirements.

Detailed Explanation with Practical Examples

Example 1: Rahul and Priya from Faridabad want to set up a business together. They need to understand the requirements under the Societies Registration Act, 1860 to ensure proper compliance from the start. This includes choosing the right structure, preparing the necessary documents, and completing the registration process within prescribed timelines.

Example 2: An existing entity needs to comply with ongoing requirements under Section 12. This involves maintaining proper records, filing annual returns, and ensuring that all changes in the entity's structure or operations are properly documented and reported to the relevant authorities.

Practical Advice
For resolution compliance, always maintain a dedicated file with all original documents, registration certificates, and correspondence with authorities. Keep digital copies of all filings.
Quick recapKey facts & short answers

Key Facts About Resolution for Amendment

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes Resolution for Amendment end to end for you.

What is resolution?

Section 12 of the Societies Registration Act, 1860 governs resolution. It specifies requirements, procedures, and penalties.

What is the penalty for non-compliance?

Penalties vary by provision -- ranging from late fees to prosecution. Stamp duty default can attract penalty up to 10x the duty amount.

Compliance is cheapest on the day it falls due and gets more expensive every day after.

— TaxClue Compliance Desk

Resolution for Amendment: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

READY DRAFTResolution for Amendment of Society MOA — Draft

A Special General Meeting resolution altering the Memorandum of Association (name / objects / office) of a registered society under Sections 12 and 12A of the Societies Registration Act 1860, to be filed with the Registrar.

[Name of the Society]

Regd. No.: [Registration No.]  |  Registered Office: [Address]

Extract of the Resolution passed at the Special General Meeting

Meeting: Special General Meeting of the members of [Name of the Society]
Held on: [Day], [Date] at [Time]
Venue: [Full Address of Meeting]
Members present: [Number]  (Quorum: [required] — present and duly constituted)
Chairperson: [Name], President

Notice of this Special General Meeting having been duly served on all members not less than [21] days in advance specifying the proposed alteration to the Memorandum of Association, and the requisite quorum being present, the Chairperson called the meeting to order. The following resolution was proposed by [Proposer], seconded by [Seconder], and carried by [three-fifths / the requisite majority of] members present and voting:

RESOLVED THAT pursuant to the provisions of Sections 12 and 12A of the Societies Registration Act, 1860 (as applicable in [State]), the Memorandum of Association of the Society be and is hereby altered in the following manner:

(a) [Existing Clause — e.g. Clause 1 (Name)] reading as: "[existing text]" be substituted by the following: "[new text]"; AND / OR

(b) Clause 4 (Aims and Objects) be amended by inserting the following new sub-clause after sub-clause [__]: "[new object]"; AND / OR

(c) Clause 2 (Registered Office) be amended to read: "The Registered Office of the Society shall be situated at [New Address]."

RESOLVED FURTHER THAT the President and the Secretary of the Society be and are hereby jointly and severally authorised to sign, verify and file the requisite application, the amended Memorandum, this special resolution, the list of members present and voting, and all such forms, affidavits and documents as may be required with the Registrar of Societies, [State], and to do all acts, deeds and things necessary to give effect to this resolution, the said alteration to take effect on and from the date of its registration by the Registrar.

Certified to be a true extract from the minutes.

____________________
President
____________________
Secretary

Place: [City]     Dated: [Date]

▸ How to use & important notes
  • Alteration of the MOA requires a Special General Meeting with prior notice specifying the change, and a resolution by the majority prescribed under Section 12A (commonly three-fifths of members).
  • File the special resolution, amended MOA, list of members voting and prescribed application/affidavit with the Registrar; the change is effective only after the Registrar records/registers it.
  • A second confirming meeting after a clear month is required in some states/older procedure — check your State amendment before filing.
  • If the Society holds 12AB/80G, intimate the amended object clause to the Income-tax authority as approvals are object-specific.

Disclaimer: This is a general-purpose template for reference only. Facts, figures, stamp duty and clauses vary with your situation and state law — have it reviewed before use. Need this professionally drafted, stamped and filed? Talk to a TaxClue expert.

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About the author
Vikas Sharma Tax & Compliance Expert at TaxClue

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

Section 12 of the Societies Registration Act, 1860 governs resolution. It specifies requirements, procedures, and penalties.

Penalties vary by provision -- ranging from late fees to prosecution. Stamp duty default can attract penalty up to 10x the duty amount.

The Societies Registration Act, 1860 applies across India, but stamp duty rates, registration fees, and some procedures vary by state.

TaxClue provides complete compliance services. .