Footnotes in case of Amendments -

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sachin sathyavrathan

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Jul 7, 2026, 7:21:23 AM (yesterday) Jul 7
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Dear Team,

Whenever any amendment is made to the Memorandum of Association (MOA) or Articles of Association (AOA), it is mandatory to include a footnote specifying the nature of the amendment and the meeting in which it was approved.

Could you please clarify whether the footnotes should contain details of all amendments made since the incorporation of the company, or whether it is sufficient to mention only the most recent amendments made to the MOA/AOA?

Thanking You


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CS Sachin Sathyavrathan, 
Practising Company Secretary
Membership No: A42942

Sindhu Sadanandhan

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Jul 7, 2026, 7:30:08 AM (yesterday) Jul 7
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Recent amendment only vide resolution dated ....

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Deepak Singhal

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3:39 AM (6 hours ago) 3:39 AM
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You have to mention all the amendment as the reason of footnote is this only when you mention all amendment point wise. 



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Thanks & Regards
CS Deepak Singhal
Deepak Singhal & Associates
(Company Secretaries)
Peer reviewed Unit

Address: Unit No.209, 2nd Floor, ILD Trade Center, Sector 47, Gurugram – 122 018 (Haryana)  
Contact Details: 9992693555, 0124-4200344



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