ABC Ltd is an unlisted Public Limited Company. It has 120 shareholders and a total number of

38 Creditors amounting to Rs. 1450000/- . The Company has its registered office in Mumbai,

Maharashtra. The Company now wants to change its registered office to New Delhi in

compliance with the provisions of Companies Act, 2013 and rules made there under.

Kindly explain in detail the procedure for changing the registered office from Mumbai to New

Delhi and what all approvals / permission will be required in the case. Your response should

provide a step wise process as compliance and also explain if this includes the alteration of

Memorandum of Association of the Company, and if yes the reasons there for.

Kindly quote the relevant sections / clauses of the law / rules and giving particular reference to

the relevant clause of Memorandum of Association. Try to substantiate your response with the

help of case law(s).